Customs law
Imports, detained goods and Federal Revenue Service assessments
Imports, detention of goods and defense against assessments by Brazil's Federal Revenue Service (Receita Federal). Law firm in Foz do Iguaçu, with online service throughout Brazil.
Practice
Imports, detained goods and tax assessments
Bringing in goods for resale as if they were a personal purchase, or getting the tax classification wrong, usually becomes a problem because of a lack of guidance, not bad faith.
Imports
Import regime, tax classification and regularization of operations.
Detained goods
Defense against seizure of goods and requests for their release before the Federal Revenue Service (Receita Federal).
Notice of violation
Administrative challenge and court defense against customs assessments.
Service
How the case is analyzed
Customs and tax law in the same review, with a law firm in Foz do Iguaçu
Law firm in Foz do Iguaçu
Local practice, with visits to the Federal Revenue Service (Receita Federal) and the Customs Office when the case requires presence.
Customs and tax
A customs issue is almost always a tax issue as well. Checking the amount charged together with the rules avoids a half-done defense.
Short deadline
A notice of violation and the detention of goods have a short response deadline, set by law.
Questions
Frequently asked questions about imports, detained goods and notices of violation
My goods were detained at customs. What is the path?
It depends on the reason for the detention: missing documents, a disagreement over the tax classification, suspected undervaluation or a quantity above the allowed limit. Each situation has its own procedure and deadline. The first step is to obtain the detention notice, which describes the accusation.
I received a notice of violation from the Federal Revenue Service (Receita Federal). How much time do I have?
For an ordinary notice of violation, the deadline for an administrative challenge is 20 business days from the notification (Brazilian Decree 70,235/72, art. 15). For a notice of forfeiture of goods (perdimento), the deadline is 20 days from notice (Brazilian Decree-Law 1,455/76, art. 27-A). Filing a challenge within this deadline suspends the collection of the amount while the case is decided. Missing the deadline does not end the defense, but it narrows the options considerably.
I bought goods in Paraguay to resell. Is that an import?
Yes. Bringing in goods for commercial purposes is an import and follows a different regime from the tourist allowance, which is meant for goods for personal use. Treating a commercial operation as a personal purchase leads to a tax assessment.
Do you serve people who do not live in Foz do Iguaçu?
Yes. Service is provided by WhatsApp or video call throughout Brazil, and the law firm in Foz do Iguaçu makes it easier to handle steps that require presence at the Federal Revenue Service or at customs.
Goods detained or an assessment under way?
The deadline to challenge a notice of violation is 20 business days from the notification (Brazilian Decree 70,235/72, art. 15). In-person service in Foz do Iguaçu and online throughout Brazil.