The signatory countries, members of the World Trade Organization (WTO), have committed to complying with the regulations, adopting, in turn, six valuation methods, the chronological order of which must be strictly followed.

Among them, the following stand out:

1st – Method: transaction value;

2nd Method: transaction value of identical goods;

3rd Method: transaction value of similar goods;

4th Method: Resale value;

5th Method: value of the cost of production;

6th – Method: criterion of reasonableness.

Thus, it can be inferred from reading the Agreement that the transaction value (as stated in the Import Declaration), The price actually paid or payable for the imported goods is the first method of customs valuation and its order must be respected.

It should be emphasized that only when one method proves impossible can one proceed to the application of the subsequent method, a determination that, in many cases, is not respected by the RFB (Brazilian Federal Revenue Service) and ends up generating additional claims against the taxpayer.

A common practice for determining the customs value related to a company's commercial activity has been to retain the merchandise for such verification; however, the legal provision stipulates that... The analysis should be done after the import customs clearance..

Therefore, foreign trade operators often suffer from undue levies resulting from abuses committed by the RFB (Brazilian Federal Revenue Service), and for this reason, they must be aware of their rights, ensuring the free exercise of their economic or professional activity.

Therefore, business owners should seek specialized professional guidance to... exempt them from the inconsistencies identified by the Brazilian Federal Revenue Service., ensuring the continuity of business activities.

Put Gian Lucca Jorri, Lawyer, Postgraduate in Maritime, Port and Customs Law from the Catholic University of Santos in 2019 and Postgraduate student in Tax Law at Mackenzie Presbyterian University. OAB: 404.759.