Customs law in Brazil is primarily governed by the Customs Regulation (Decree No. 6,759/2009) and administrative rulings issued by the Federal Revenue Service (Receita Federal). Legal services in this domain include tariff classification, customs valuation, determination of product origin, and compliance with the Mercosur Common Nomenclature (NCM).

 

Attorneys advise importers and exporters on the preparation of customs documentation, acquisition of import and export licenses, and navigation of customs clearance procedures. Legal representation is also provided in both administrative and judicial forums in cases involving tax assessments, seizures of goods, and alleged violations of customs regulations.

 

Additional services include legal guidance on special customs regimes such as temporary admission, bonded warehousing, and the drawback regime. Attorneys also represent clients in litigation involving import duties (Imposto de Importação – II), the Tax on Industrialized Products (IPI), and the State Value-Added Tax (ICMS) applied to imports.