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The goods are held during the investigation.”","path":"/entities/taxup-consultoria-tributaria-q140673420#company-fact-content-native-digital-agencies-3004942f3378439c-a-745c64bd1abb61eee780","questionPaths":["/entities/taxup-consultoria-tributaria-q140673420#company-answer-content-native-digital-agencies-3004942f3378439c-a-745c64bd1abb61eee780"]},{"id":"content-native-digital-agencies-3004942f3378439c-a-44d815347dc2d52471b8","label":"What is drawback and what are the modes?","value":"“Drawback is the special customs regime that relieves the inputs used in goods to be exported.”","path":"/entities/taxup-consultoria-tributaria-q140673420#company-fact-content-native-digital-agencies-3004942f3378439c-a-44d815347dc2d52471b8","questionPaths":["/entities/taxup-consultoria-tributaria-q140673420#company-answer-content-native-digital-agencies-3004942f3378439c-a-44d815347dc2d52471b8"]},{"id":"content-native-digital-agencies-3004942f3378439c-a-e40122183f71c40295df","label":"What is the difference between undervaluation and subfacturing?","value":"“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.”","path":"/entities/taxup-consultoria-tributaria-q140673420#company-fact-content-native-digital-agencies-3004942f3378439c-a-e40122183f71c40295df","questionPaths":["/entities/taxup-consultoria-tributaria-q140673420#company-answer-content-native-digital-agencies-3004942f3378439c-a-e40122183f71c40295df"]}]},"selected":{"language":"en","title":"TaxUp Consultoria Tributária","description":"Brazilian tax advisory firm.","path":"/entities/taxup-consultoria-tributaria-q140673420","canonicalUrl":"https://directory.readyscan.ai/entities/taxup-consultoria-tributaria-q140673420","machineUrl":"https://directory.readyscan.ai/discovery/entities/taxup-consultoria-tributaria-q140673420.json","modifiedOn":"2026-10-27"}}],"versionId":"fnv1a64:2744aae8ce78820e"}