Directorate General of Valuation Central Board of Excise & Customs Government of India

About Us

Indian customs established Directorate of Valuation in Mumbai in 1997 which was upgraded to the level of Directorate General in 2002. They worked for the various departments like Central Board of Excise and Custom.

To create Valuation Databases and supporting tools.

To setup valuation databases & valuation tools for effective and uniform application of valuation laws across the country.

To assist the Central Board of Excise and Customs in policy matters concerning Customs Valuation.

To monitor valuation trends of sensitive commodities and take corrective steps.

To provide guidance to field formations in valuation matters.

To carry out valuation inspections of Customs formations to ensure uniform application of valuation laws across the country.

To coordinate valuation matters with World Customs Organization (WCO).

To provide data for valuation corridor under Risk Management System (R.M.S)

To monitor and examine the quality of orders passed by Special Valuation Branches (SVBs) which investigate cases of related party imports.

To coordinate with Income tax on "Transfer Pricing" and "Customs Valuation" by way of sharing of information and training of Officers.

About Us

NIDB An electronic database of imported goods into India

ECDB Captures data relating to exports from India , useful for detection of cases of overvaluation, misuse of export incentives schemes & other commercial frauds.

CRD Contains information about the cases of related party imports. Such cases are investigated by Special Valuation Branches (SVBs) of the 5 major Custom Houses.

The SVBs investigate cases of relationship after reference from assessing groups.

From 01.01.2013, all these SVBs are under control of Directorate General Of Valuation. DGOV maintains, on its website, details of Special Valuation (SVB) cases relating to related party imports, payment of Royalties, license fees, supply of materials and services by the importer, etc. registered in the five SVBs, i.e.- Delhi,Chennai, Mumbai, Kolkatta & Bangalore.

Non transactional databases

  • Monthly Valuation Bulletin: Contains price information about various internationally traded goods compiled from external sources such as Metal Bulletin, Reuters, Public Ledger, Chemical Weekly etc.
  • Valuation Guidelines & Alerts: These are issued for evasion prone commodities. Thus Contains information/intelligence/modus operandi adopted for undervaluation of imported goods/ over valuation of export consignments.
  • Valuation Inspections Valuation Inspections of Customs stations are conducted by officers of DGOV in order to bring in uniformity in the valuation practices by the field formations.Endeavor is to inspect Customs formations having annual revenue of more than Rs.2 Billion once a year and other formations at least once in two years. During such Inspections the overall performance of the Customs station in complying with the regulations and instructions on valuation matters is assessed with reference to the information and documents gathered from them. Spot study is also conducted to see if the valuation tools, that are made available, are used optimally and whether further improvements are required.

Uses of Database

At present, with the ever increasing volume of trade, it is neither possible nor desirable for any tax administration to scrutinize all the transactions. Database backed RMS, PCA & enforcement provides a solution for this. A National Valuation Database helps in : Identifying transactions to be facilitated under RMS.

Scrutinizing the cases of transfer pricing and Related Party Transactions

Selection for Post Clearance Audit (PCA)

Intelligence support system

Helps in determining Customs Value under Rule 4 & 5 of Custom Valuation Rules, when it cannot be done by Transaction Value Method

Issue of Valuation alert/Guidelines for the benefit of the field formations.

International Co-operation

DGOV is the nodal point for international cooperation on valuation matters. It coordinates with international organizations i.e. World Trade organization, World Customs Organization as well as other Customs administrations.

DGOV represents India in various conferences, meetings, on valuation matters, held under the aegis of WCO/WTO.

DGOV is actively involved in extending technical assistance in capacity building of other Customs Administrations for developing and maintaining valuation Database on the lines of NIDB namely Sri Lanka, Tanzania, Uganda, Maldives etc.

In Kenya the Valuation database developed by DGOV with the assistance of C-DAC is already operational since 2010.

Consultancy Services to ERCA

DGOV was involved in a project for providing consultancy services the Ethiopian Revenue & Customs Authority (ERCA) for implementation of WTO Customs Valuation Agreement.Consultancy Report in this regard has already been submitted by the Chairman CBEC to Hon'ble Minister and DG of ERCA.C-DAC in consultation with DGOV is developing Valuation databases for ERCA. ERCA has further desired to have a long term Mutual Co-operation and Assistance Programme between ERCA & DGOV, in order to assure the sustainability in the implementation of new valuation system in Ethiopia.