Foreign trade counsel and customs defense

Legal review of imports and exports

Analyzing an international transaction requires connecting its commercial structure with customs records and tax treatment. We review contracts, invoices, customs declarations and transport or receipt records to understand what was declared and what occurred in practice. That sequence helps identify differences between the transaction, its records and the position the company needs to support when the authority examines the operation and its tax effects.

Observations concerning duties, VAT or obligations linked to a customs regime should be addressed against the case file. We separate documentary issues from legal disagreements and coordinate with the departments holding the information. We also consider connections with refunds or input VAT crediting, since the same transaction can affect separate tax files and require a consistent explanation in each proceeding where it is reviewed.

Preventive advice starts with the transactions the business carries out or plans, without assuming all international activity has the same risks. We identify records to retain and matters requiring coordination with other participants. The aim is to preserve information that verifies the facts and supports the treatment applied when an authority requests explanations about an import or export and its associated obligations.

Customs audits, PAMA and the importer registry

In a foreign trade audit, we review the order and requests to define transactions, periods and obligations. Where customs administrative proceedings, known as PAMA, are involved, we analyze the report and grounds to determine which facts need clarification and what evidence may be submitted. The response is prepared for that procedure, with attention to the records and the effects on the goods concerned.

Importer registry issues require identifying the grounds for the measure and the requirements of the relevant procedure. We examine communications, records and background to assess clarification and, where needed, defense. Coordinating legal work with operations helps gather pertinent information and evaluate how the authority's decisions affect current transactions, without treating the business impact as a substitute for answering the specific legal grounds.

When a decision is issued, we study available challenges and the evidence gathered during the examination. We also analyze requirements for interim measures relevant to the case. Our assistance includes tracking procedural steps and reviewing effects that remain in force, so the business understands which operational decisions need attention while the dispute is resolved and which matters remain subject to the authority's decision.

Frequently asked questions