Export rights in MERCOSUR
Thirty-five years after the signing of the Treaty of Asunción, which gave birth to the Southern Common Market, it is appropriate to revisit one of...
The time element in the WTO Valuation Agreement and its function...
I. Customs Valuation and its Historical Background. Introduction The customs procedure for valuing goods is the administrative mechanism by which...
“Trade discounts” and “customs value”. An issue awaiting final resolution
I. By way of conceptual introduction The composition of the calculation base of the “transaction value” in import operations, of the countries...
Regulating is not redefining: Article 99, paragraph 2 of the National Constitution and Decree 695/2024
The scope of Article 99, paragraph 2 of the National Constitution in relation to regulations that broaden the scope of exclusions not foreseen by the...
The customs declaration and the Advance Opinion
I. Introduction It is evident that administrative activity must be oriented towards the general interest, guaranteeing predictability, coherence and full adherence to the principle of legality in the...
Ruling 2025 of the Federal Administrative Court regarding costs in a case between...
1. Summary The Fifth Chamber of the Federal Administrative Court, 09/30/2025, “Dupont Arg. SRL (TF 38483-A) v. DGA re: appeal, case...
The duty to ascertain the truth in Customs Sanctioning Law
1. By way of justification for my recurrence: I admit to being repetitive with the topic I will address here. I already touched on this issue in two previous columns...
The return effect in customs matters
The issue has historically been the subject of doctrinal debate, with frequently opposing positions. However, what once seemed limited to purely academic discussions...
Past, Present and Future, on the Centenary of the Brazilian Tax and Customs Court
1. Thinking about the past… (the origins) Herodotus established the importance of studying History more than two thousand years ago: thinking about the past in order to…
The Supreme Court of Justice's ruling on "Cladd ITA SA" and its application to the relationship with...
1. Introduction: The issue at stake In the context of the relationship between the customs administration and the insurance companies that issued surety bonds...
Considerations on the scope of the declaratory action of certainty in tax-customs matters
Historical Background Originally, the declaratory action of certainty was not even considered a contentious process, since it was not realized that a court case—in...
The emerging dilemma of Decree 682/2025
First approach. Few decisions through legal instruments have had legal consequences like the one adopted with the aforementioned Decree. I begin by recalling what was written for...
