The goods were held by the Customs Authority and were eventually released without the need for a guarantee, so that the Authority, in order to claim any credit it deems due, would have to use the appropriate means to do so.

That is, with the granting of the preliminary injunction, it was understood that the goods subject to the improper retention should be released immediately, without prejudice to any eventual issuance of the appropriate Notice of Violation for the collection of fines and/or taxes allegedly levied on the international trade operation.

The demand arose due to the need to correct the weight of the goods declared in the transaction, which led to the retention of the goods to condition the importer on the payment of a suitable guarantee for taxes and fines that may apply to the transaction.

In her decision, the Federal Judge in charge clearly explained that no illegality was demonstrated in the operation, leaving no justification for the retention by the Customs Authority.

He further emphasized that the Administration has several mechanisms to collect any fines and taxes applicable to the operation, and could fully issue the Notice of Violation it deems appropriate, but, conversely, without retaining the goods belonging to the importer.

Therefore, it was decided that The company cannot be penalized with withholding funds due to alleged irregularities in the weight declaration of imported goods., This issue may be the subject of discussion in an infraction notice, since the release would not cause any harm to the public treasury.

Finally, the situation, aggravated by the high storage costs, ended with the granting of the preliminary injunction sought by the importer, ordering the Customs Authority to proceed with the immediate release of the goods, without prejudice to any issuance of an Infringement Notice for the collection of fines and/or taxes deemed applicable.

Consulting with a specialized firm is important precisely to ensure that nothing prevents companies from exercising their right to obtain imported goods, since they are often denied access to them without any plausible reason.

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.