SVB issued its Investigation Report accepting the declared transaction value. The jurisdictional Commissioner finalised the provisional assessments on that basis and released the bank guarantees and security that had accumulated through the investigation period. Customs assessments at all ports of import normalised, with the Investigation Report binding across the importer-supplier combination.
Closed a multi-year valuation investigation, released working capital that had been tied up in provisional-assessment security, and eliminated the per-port requirement for case-by-case justification. Established the valuation methodology for ongoing imports, converting a recurring clearance friction into a settled position.