TaxUp Consultoria Tributária
TaxUp Consultoria Tributária is a Brazilian tax advisory firm.
What does a customs lawyer do?
“A customs lawyer legally structures foreign-trade operations and defends the company when customs control turns into litigation.”
View in the company profileWhich taxes are levied on imports?
“Five taxes are levied today on the import of goods: the Import Duty (II), the IPI on imports, the PIS/Pasep on imports (2.1% for goods), the COFINS on imports (9.65% for goods, with a 0.6 percentage-point surcharge in 2026 for listed NCMs) and the ICMS on imports, calculated on a gross-up basis.”
View in the company profileWhat is the gray channel of customs clearance?
“It is the most severe of the four inspection channels of imports (RFB IN 680/2006, art. 21): besides the documentary examination and the physical inspection, the authority opens a special control procedure to investigate indications of fraud, including as to the declared value. The goods are held during the investigation.”
View in the company profileWhat is drawback and what are the modes?
“Drawback is the special customs regime that relieves the inputs used in goods to be exported.”
View in the company profileWhat is the difference between undervaluation and subfacturing?
“The divide is intent. Undervaluation is the incorrect application of the AVA-GATT methods without falsity: the consequence is the recomposition of the customs value and the collection of the tax differences, with no forfeiture.”
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