Customs & International Trade
Souto Correa’s Customs & International Trade practice comprises professionals with extensive experience in these areas, including engagement with Customs Authorities and the General Coordination of Customs Administration (COANA) of the Brazilian Federal Revenue Service, the World Trade Organization (WTO), and the General Coordination for Dispute Settlement of Brazil’s Ministry of Foreign Affairs.
We advise clients on trade and investment agreements, trade remedies, WTO dispute settlement, trade advocacy, compliance, and customs and tax matters related to international trade.
Our team has a well-established track record in both advisory and litigation matters involving Customs Law and taxation in international trade operations. The team also handles tariff classification of goods, special customs regimes, customs advisory services, including the Authorized Economic Operator (AEO) program , customs bonding of facilities for import and export operations, unlimited RADAR clearance, and process management focused on customs and tax compliance, identifying risks and opportunities that ensure legal certainty, operational efficiency, and tax optimization at every stage of the supply chain.
Our expertise includes:
Trade Disputes and WTO Practice
- Drafting and reviewing submissions and petitions in high-profile WTO cases involving Brazil as a party and/or interested third party.
- Close cooperation with the Brazilian diplomatic corps in Brasília and Geneva in WTO disputes, as well as support for Brazilian delegations in related hearings.
- Assistance to companies in international commercial arbitrations and investment arbitrations involving WTO dispute settlement proceedings.
Trade Remedies and Public Policy
- Advisory services to foreign clients in administrative trade remedy investigations before the MDIC, including antidumping, countervailing duty, and safeguard measures.
- Legislative monitoring and counsel on public consultations conducted by CAMEX, including potential retaliatory measures against specific countries.
- Assessment of trade barriers and unfair trade effects arising from rules, regulations, environmental protection, and sanitary and phytosanitary measures.
- Engagement with industry interest groups, public policymakers, and government entities on international trade matters.
International Business Structuring
- Advisory on the structuring of international business transactions, considering bilateral, regional, and multilateral investment agreements.
- Assistance and representation of trade associations and companies in international forums hosted by foreign authorities.
Customs Law and Special Regimes
- Advisory and consulting services throughout all stages of the Authorized Economic Operator (AEO) Program, from preparation and certification to ongoing maintenance and compliance monitoring.
- Advisory on special customs regimes, including drawback, RECOF, REPETRO, temporary admission, customs warehousing, and Redex.
- Customs bonding of facilities and qualification of Special Facilities for Export Customs Clearance (Redex), enabling import and export operations with greater agility and logistics control.
- Legal assistance in tariff classification of goods, customs valuation, customs clearance procedures, and SISCOMEX registrations.
- Tax planning for international trade operations, with integrated analysis of federal and state taxes.
- Advisory and handling of Ex-tariff applications — i.e., Import Tax reductions on capital goods and information technology and telecommunications goods without equivalent domestic production.
Customs Litigation and Compliance
- Representation of clients in administrative customs litigation before the Federal Revenue Service and at all levels of the Judiciary in cases involving customs audits, tax assessments, claims, and cargo detention during customs clearance proceedings.
- Implementation of FCPA and anti-corruption compliance programs, including risk identification, internal controls, and training of employees and executives.
Strategic Sector Practice
- Specialized advisory for the defense industry, including procurement of dual-use or controlled equipment and materials, temporary admission for testing and demonstrations, customs warehousing, and administrative and judicial litigation.
- Customs advisory for international trade fairs and events, encompassing temporary admission with tax suspension, customs warehousing for inventory management, and litigation in the event of undue requirements
