The company Importer had carried out the international trade operation on 04/16/2019, which, at first, It was parameterized to the red channel of customs clearance. and remained under the special customs warehousing regime; that is, with the suspension of applicable taxes.
After lengthy discussions in administrative and judicial spheres, the company proceeded with... Customs clearance of goods in relation to the DA; although, when registering the Import Declaration (DI), In other words, collecting all applicable taxes, The operation was once again assigned to the red channel for customs clearance., whose requirements imposed by the Brazilian Federal Revenue Service were the same as those previously analyzed when the products were still under the special regime.
Finally, considering the countless arbitrary actions that occurred in this case, The importer resorted to the Judiciary to enforce its rights., whereas the Judgment ended up determining that:
“"In light of the foregoing, I find the claim valid and grant the order., thus extinguishing the case with a resolution on the merits, pursuant to article 487, I of the CPC/2015, to determine that the Tax Authority use the appropriate tools to satisfy any credit it deems due, and consequently refrain from conditioning the release of the goods on the payment of a suitable guarantee for taxes and fines that may be applicable to the subsequent release of the goods in question.
I condemn the Union to reimburse the costs (art. 4, I, of Law No. 9.289/96).”
In short, although there are other factors to be discussed in due course through specific legal action, such as, for example, the incidence of high storage fees, it should be noted that the Importer was granted immediate access to the goods, as claimed in the mandamus action filed by the company.
Therefore, the support of a specialized legal team is essential, since, often, even though the operations are conducted with the utmost integrity, they end up suffering from illegal and arbitrary measures adopted by the tax authorities.
For more information, contact our team!
Decision commented by Gian Lucca Jorri, Lawyer, Area of Expertise: Customs Law and Tax Law, OAB (Brazilian Bar Association): 404.759.
