CUSTOMS VALUATION

Customs valuation is the method used to determine the basis for calculating the tax levied on imports and, consequently, the basis for calculating the other taxes levied on this operation.

The rules that determine how the customs value is calculated are part of the set of ‘anti-protectionist’ prescriptions contained in the WTO Agreements. In this scenario, the issue of customs valuation gains prominence and global application as a sophisticated normative instrument, intended for control and standardization in the identification of the calculation basis of taxes and customs duties.

This is a specific evaluation method, instituted with the function of preventing or correcting distortions in operations involving the international trade of goods.

Its main objective lies specifically in setting objective and pre-established parameters, which serve to point to a ‘parameter value’, assuring public and private operators that they are not subject to artificial manipulation of the bases and, as a consequence, avoiding unilateral protectionism on the part of countries or tax evasion by taxpayers.

Our performance in this area stands out in:

• Performance in administrative and judicial litigation
• Preparation of legal opinions and opinions

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