Analysis of the adequacy of the tariff classification adopted in light of the Harmonized System (HS) rules and the Mercosur Common Nomenclature (NCM).
Request of binding Federal Revenue ruling on goods tariff classification.
Preparation of viability studies and submission of complaints reporting customs irregularities related to tariff classification.
Preparation of preliminary viability studies and conduction of the proceeding for either requesting or presenting opposition to:
(i) The reduction of the import tax rate in the ex-tariff (“ex-tarifário”) condition;
(ii) The permanent change of the Common External Tariff (CET), DEINT claims and Mercosur monitoring;
(iii) The temporary change of the CET: Exceptions List to Mercosur Common External Tariff (LETEC) or reduction due to supply shortage (Res. GMC 08/08).
Assistance with customs inspection during the phase of import licensing.
Advisory on “minimum price” or “reference price” on imports.
Support in pursuing the elimination or alteration of established reference price.
Analysis of the conformity of import and export transactions in relation to rules of origin determination for the fruition of tariff preferences.
Legal representation in preferential and non-preferential origin investigations.
Assistance with customs and tax inspections before, during and after customs clearance, including in special customs control proceedings.
Defense in the administrative phase of customs and tax litigation.
Advisory to law firms in customs lawsuits.
Advisory to business groups that wish to establish and structure foreign trade operations in Brazil or to improve those already existing, from the perspective of:
(i) Planning: Identification of planning and cost reduction opportunities in import and export operations, including the use of special customs regimes;
(ii) Taxation: Analysis of the tax effects of foreign trade operations, focusing on non-cumulative taxes as well as tax benefits;
(iii) Compliance: Risk identification and mitigation on foreign trade operations, including revision of contracts and import modalities.