European Union–Mercosur Agreement: Status and Customs Impacts
On May 1, 2026, the European Union-Mercosur Agreement entered into force, marking one of the most significant advances in Brazil's trade integration agenda in recent decades. On the same date, the Ministry of Development, Industry, Trade and Services (MDIC), through the Secretariat of Foreign Trade (SECEX), published supplementary regulations governing the application […]
Customs Valuation Under Scrutiny by Federal Revenue Service: New Wave of Audits Exposes Risks in International Operations
The intensification of customs valuation in Brazil. The intensification of customs inspection in Brazil, with a specific focus on the valuation of imported goods — including the examination of indirect adjustments, supplementary payments, and intra-group structures — has ceased to be a trend and has become a concrete reality in the daily operations of companies. This movement […]
CARF maintains foremanship in the calculation basis of Import Tax
In a trial held this Wednesday (27/10), the counselors of the 3rd Panel of the Superior Chamber of the Administrative Council of Tax Appeals (CARF) decided, unanimously, that expenses with stevedoring – activity of moving cargo and goods in port facilities – should be included in the calculation basis of the Import Tax (II)[1]. Despite already […]