The intensification of customs valuation in Brazil

The intensification of customs inspections 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 has been clearly led by the Brazilian Federal Revenue Service and was reinforced by RFB Ordinance No. 583/2025, which demonstrates the adoption of a more structured, integrated, and risk-oriented approach. In practice, this represents a significant change in the tax authority's operating model, with direct impacts on import operations—especially those involving related parties.

More in-depth audits and economic analysis of operations.

What we are seeing is a significant increase in post-clearance inspections, with greater technical depth and analytical capacity. Companies are now being required to present not only formal import documents, but also international contracts, transfer pricing studies, detailed cost breakdowns (freight, insurance, royalties), and explanations about indirect import structures, such as consignment operations, third-party operations, and supply chains with multiple intermediaries.

More than just verifying the declared price, the inspection began to analyze the economic logic of the operation as a whole.

The convergence between customs valuation and transfer pricing.

This scenario is directly connected to the growing discussion within the Administrative Council of Tax Appeals regarding the interface between transfer pricing and customs valuation. Although these regimes have historically been treated separately—one focused on income taxation and the other on customs taxation—an increasingly relevant convergence between them is observed in tax audit practice.

The change gains even more relevance with the entry into force of Law No. 14,596/2023, which aligned Brazil with OECD standards and incorporated the principle of arm's length to related-party transactions. This new paradigm demands much more robust economic and documentary consistency in pricing for international transactions.

Cross-use of parameters and advancement of tax enforcement

In this context, one of the most sensitive points—and already the subject of controversy in the Administrative Council of Tax Appeals—is the use, by the tax authorities, of transfer pricing parameters to question the declared customs value (and vice versa). Even before express legal provision—and, more evidently, from IN RFB No. 2,090/2022, which began to admit the use of transfer pricing analyses to characterize the influence of the relationship between the parties on the prices charged—the Brazilian Federal Revenue Service had already been adopting a progressively more coordinated approach, especially in the context of intra-group operations.

Digitization and cross-referencing of tax data

This movement is amplified by digitization and the massive cross-referencing of tax and financial information. Systems such as DUIMP, e-Financeira, and accounting and tax declarations (ECF and ECD) allow the tax administration to identify inconsistencies with an unprecedented level of precision. Discrepancies between the declared customs value and the parameters adopted in transfer pricing are now quickly detected—and frequently questioned.

Structural change in the inspection model

The central point is that it's not just about more oversight, but a structural change in the control model, based on:

• risk analysis;
• Database integration;
• A consolidated view of global supply chains;
• intensive use of technology.

Customs valuation as a strategic issue

Given this scenario, customs valuation ceases to be a merely technical topic relevant only to logistics professionals, and takes on a strategic position in companies' tax management, influencing contracts, purchases, and accounting.

Risks in traditional import structures

Recent experience demonstrates that many historically used structures — especially those involving royalties, intra-group services, subsequent price adjustments (post-import adjustments) and indirect operations — can generate significant inconsistencies when analyzed under this new integrated perspective.

Recommended measures for risk mitigation

Therefore, it is highly recommended that companies conduct a structured review of their policies, focusing on:

• Alignment between customs valuation and transfer pricing;
• Review of intra-group contracts;
• analysis of indirect payments;
• Document consistency between tax, accounting, and customs areas;
• Implementation of internal controls and audit trails;
• evaluation of preventive mechanisms, such as Advance Pricing Agreements.

Conclusion: increased exposure to fiscal risks.

Companies that fail to anticipate this movement tend to be more exposed to significant audits, with impacts not only on taxation, but also on operations and reputation. The critical point is no longer identifying isolated under-invoicing, but evaluating the economic coherence of the global supply chain as a whole—which, in practice, brings together customs valuation regimes and transfer pricing.

Article written by: João Rezende.

“Immediate action!

The current situation calls for an integrated approach across the tax, customs, and financial areas.

More than just reacting to inspections, the difference lies in Anticipating risks and structuring operations consistently from the outset..

If your company conducts international operations — especially with related parties — now is the ideal time to review your structure.

We can support the realization of a Rapid risk assessment in customs valuation and transfer pricing., identifying critical points and providing practical recommendations for mitigating tax exposure.”