CUSTOMS LAW
CUSTOMS LAW REQUIRES IN-DEPTH TECHNICAL EXPERTISE AND STRATEGIC ACTION IN A HIGHLY COMPLEX REGULATORY ENVIRONMENT SUBJECT TO INTENSIVE OVERSIGHT. AT MACHADO MEYER, THIS PRACTICE IS FOCUSED ON RISK MITIGATION, OPERATIONAL EFFICIENCY AND OPTIMIZATION OF THE TAX BURDEN APPLICABLE TO IMPORT AND EXPORT TRANSACTIONS.
We advise Brazilian and multinational companies of all sizes – from major industrial and infrastructure groups to niche importers and exporters – on customs structuring, implementation and compliance.
On the advisory side, we provide in-depth assistance on tariff classification of goods, customs valuation, rules and proof of origin, indirect imports, qualification and certification under compliance programs, customs clearance and licensing procedures, as well as formal consultations with the relevant authorities to obtain greater legal certainty.
We have extensive expertise in structuring and managing special customs regimes – including temporary admission, drawback, customs warehousing, customs transit, temporary export, RECOF, REPETRO, REPORTO and others –, which are essential instruments for the economic feasibility of large-scale projects.
In administrative and judicial disputes, we defend our clients’ interests from the inspection and audit stage through proceedings before the Higher Courts. Our contentious practice is characterized by rigorous evidence gathering, thorough analysis of legislation and case law, and the ability to develop innovative legal arguments that add tangible value to our clients’ defense strategies.
We also actively participate in regulatory discussions with trade associations and industry representative bodies, contributing to the development of public policies and to the improvement of Brazil’s foreign trade regulatory environment.
Machado Meyer’s Customs Law practice is recognized for its differentiated approach to complex projects, particularly in the infrastructure, energy, oil and gas, mining, manufacturing, logistics and agribusiness sectors.
This expertise is naturally integrated with the firm’s Tax, International Trade, Corporate and Regulatory practices, enabling us to provide coordinated, highly complex solutions covering the entire value chain of our clients’ operations.
We combine technical rigor, operational experience and a strategic business perspective to support our clients in an environment of intensive oversight, constant regulatory change and direct tax impacts on competitiveness.
Our mission is to turn customs complexity into a competitive advantage.
