BrunellaLaw Chambers

Home·Practice areas·Foreign trade and customs

Customs and export law

Advice on the import and export of goods, from registering the transaction in Siscomex to answering customs demands and defending clients in audit proceedings.

A foreign-trade transaction is a chain of linked acts: tariff classification, declaration, channel selection, examination, clearance. An error in any one of them breaks the chain, and the goods stay held until the issue is resolved. We follow the transaction as a whole, so that problems are avoided before they arise or solved at the exact point where they do.

We act frequently in export clearances of high-value goods, where the Brazilian Federal Revenue requires proof of origin, chain of custody and foreign-exchange regularity. We answer customs demands, summonses and notices opening audit procedures, and defend the exporter in any infringement notice, including forfeiture cases.

We also advise on structuring the transaction beforehand: choice of customs regime, tax treatment, contracts with brokers, carriers and insurers, and alignment of ancillary obligations with the exporter's profile.

How we work

  1. Full reading of the administrative file before any reply to the authorities.
  2. Reply within the deadline, with the documentary evidence organised and indexed.
  3. Follow-through to clearance, reporting to the client at every relevant step.

Frequently asked questions

What happens when customs raises a demand during clearance?
The declaration is suspended and the exporter has a deadline to answer. An insufficient answer may lead to refusal of clearance and, in serious cases, to an audit with possible forfeiture. The first answer must therefore be complete.
Do you also handle imports?
Yes: tariff classification, special regimes, customs valuation, infringement notices and defence in import audits.
Do you act for exporters based outside Brazil?
Yes. Many of our exporter clients are based, or have buyers, abroad, particularly in the Middle East and the European Union.

Tell us about your matter