Customs Law & International Trade
We have years of professional experience in advisory and litigation cases (administrative and judicial) related to Customs Law and International Trade, as well as specialized training in the area, which allows us to offer safe and consistent strategies to companies operating in international commerce.
Among the activities provided in the Customs and International Trade area, we highlight:
- Legal advice for international trade operations
- Opening procedures for a importer, exporter and trading company
- Obtaining the qualification for individuals to operate in Brazilian foreign trade (RADAR)
- Obtaining the certification for Authorized Economic Operator (OEA)
- Obtaining special customs regimes (as drawback, customs warehouse, customs transit procedures, temporary admission, temporary export, RECOF, DAC certificate, among others)
- Obtaining specific authorizations / permits from the Intervening Authorities for the importation of controlled goods
- Obtaining differentiated tax treatment (TTDs) and special state tax incentives
- Obtaining ex-tariff (reduction of Import Tax for capital goods - BK and also for computer and telecommunication goods - BIT)
- Advice to Brazilian manufacturers in manifestations about the existence of national production of goods, in response to the Public Consultation of ex-tariff
- Advice on fulfilling obligations related to SISCOSERV (related to import and export of services)
- Assistance in the procedure to transfer accumulated ICMS / SC (state tax) credits and intermediation with interested parties in the acquisition of those credits
- Audit to reduce or recover unduly paid customs taxes
- Legal Opinion on controversial aspects of customs legislation
- Tax classification of goods and services
- Formal Consultation with Brazilian Customs on the interpretation of customs legislation or tax classification of goods and services
- Voluntary Disclosure of errors for the exclusion of customs fines
- Requests for refunds and compensation of customs taxes
- Follow-up of anti-dumping, countervailing and safeguard proceedings
- Guidance and coordination of inspection procedures of the Internal Revenue Service of Brazil, including the special inspection procedure provided for in IN SRF 228/02.
- Guidance and coordination of inspection procedures of Intervening Authorities such as IBAMA, MAPA, ANVISA, INMETRO, etc.
- Defense in administrative and judicial procedures related to notice of infraction with penalty application and other obligations by the Brazilian Federal Revenue Service, including the infraction of hiding third parties on importation; fraudulent interposition; under-invoicing; overpricing; customs valuation; among others.
- Defense in administrative and judicial procedures related to notice of infraction with penalty application and other obligations by Intervening Authorities, such as IBAMA, MAP, ANVISA, INMETRO, etc.
- Preparation of various administrative requirements for the Brazilian Federal Revenue and other Intervening Authorities
- Preparation and revision of international trade agreements
- Preparation and revision of international distribution and supply agreements, commercial representation, joint ventures, letter of intents, memorandum of understanding and other national or international agreements
- Filing of preventive and repressive judicial measures, such as writ of mandamus against illegal administrative acts and public authorities strikes
- Filling of judicial measures for annulment of tax debt, for obtaining judicial declaring a tax is undue, for refund tax, etc.
- Judicial defense in actions filed by the tax authorities, such as tax foreclosures, tax injunctions, etc.
- Filing or legal defense of claims for demurrage (detention) / container overstay and other expenses