Customs And International Trade

The new standards of international trade demand the insertion of multinational companies in global value chains. In Brazil, this participation depends on the implementation of trade facilitation measures and on the knowledge of the peculiarities of Brazilian foreign trade practice.

In this scenario, customs law has developed the prominence and autonomy necessary for the development and competitiveness of companies with activities related to or dependent on international trade.

The activities of this area include:

  • Customs-related legal advice;
  • Drafting of legal opinions on foreign trade operations in progress or to be implemented;
  • General consulting in foreign trade, in an integrated manner, from the customs, exchange, tax and regulatory standpoints;
  • Assistance in international negotiation followed by the drafting of international purchase and sale agreements (definition of responsibilities, Incoterms, International Agreements);
  • Assistance in structuring multinational projects involving Latin American countries (structural engineering);
  • Review of rules of origin: compliance of export and import operations with the rules of determination of origin in order to enjoy tariff preferences;
  • Advice on customs assessment, import licensing and taxation, including for operations following and preceding foreign trade operations;
  • Special Customs Regimes (Drawback, Customs Warehouse, Temporary Admission, Export Processing Zone – ZPE, among others) – consulting regarding the feasibility of application and intermediation of contact with foreign trade agents;
  • Review of the feasibility of reducing or increasing the import tax by changing the Common External Tariff – TEC, LETEC and ex-tariff regimes, before the Ministry of Economy;
  • Evaluation of the effects of using State tax benefits in the import and distribution of imported goods;
  • Choice of the most appropriate import modality – drafting of contracts and ascription of responsibilities;
  • Review of the tax consequences resulting from operations of import of goods subject to the “tax substitution” regime of ICMS – Tax on the Distribution of Goods and single-phase levies of federal taxes;
  • Transfer pricing – guidance on electing the appropriate methods and their criteria;
  • Compliance with the inspection before, during and after customs clearance, in the course of tax inspection procedures and special customs control procedures;
  • Administrative and judicial customs litigation;
  • Consulting in connection with the internal controls of companies in import and export, with special attention to the rules of regulatory and compliance agencies;
  • Training on customs aspects and procedures;
  • Preparation of consultations on tax classification of goods;
  • Drafting of studies and submission of complaints of customs irregularities in connection with the classification;
  • Advisory services in the event of existence of a “minimum price” or “reference price” in imports. Support in negotiations for the elimination or modification of the established price reference;
  • Preparation of prior feasibility studies and conduction of the procedure for request of or challenge against:
    • (i) reduction of the import tax rate under the ex-tariff regime;
    • (ii) permanent modification of the Common External Tariff (TEC): DEINT claim and monitoring in Mercosur;
    • (iii) temporary change in TEC: List of Exceptions to Mercosur Common External Tariff (LETEC) or Reduction due to Shortages (Res. GMC 08/08).