This year, 2025, marked by intense international events and profound economic tensions, also offers us the opportunity to recognize figures who have left their mark on the customs field. In this context, the tribute that the Customs Law Commission of the UBA Law School, at the initiative of Dr. Héctor Juárez, paid to Dr. Juan José Alberto Sortheix on Thursday, March 20, in commemoration of his 95th birthday, deserves special attention. His legacy as the architect of the World Tariff Nomenclature remains a fundamental pillar in the harmonization of international trade.
This tribute was attended by 458 registrants from various countries, such as Argentina, Brazil, Uruguay, Chile, Mexico, Ecuador, Peru, Colombia, Costa Rica, Venezuela, Nicaragua, Spain and Portugal, who joined both in person and through online transmission. After the opening by the Dr. Harry Schurig, Coordinator of the Customs Law Commission, the testimonies and memories of prominent speakers were presented.
Speakers' Reflections
Among them, the Dr. Enrique H. Jiménez Ramírez, former Director of Non-Tariff Regulations and Restrictions at the Mexican Ministry of Economy (who had the opportunity to meet Sortheix personally during his visit to Mexico for the implementation of the Harmonized System) participated remotely from his country, shared his perspective, and paid tribute to Dr. Sortheix's legacy. He fondly recalled having met Juan José Sortheix in Mexico in 1988, when he gave a seminar on the Harmonized System. He emphasized that Sortheix was a great teacher and idol for old-school customs officers, providing them with the tools they have worked with for many years. He highlighted the legacy of the seminars taught by Sortheix and how the Harmonized System became a fundamental tool in his professional life. He emphasized that, thanks to Sortheix, the global customs community forms a brotherhood who speaks the same classification language, facilitating communication between customs offices in different countries. He shared anecdotes about how knowledge of the Harmonized System enabled mutual understanding within the WCO. He mentioned his work as coordinator of the translation of the Harmonized System into Spanish, highlighting the complexity of adapting technical language to the diverse ways of speaking Spanish in Latin America. He emphasized the importance of Sortheix as a reference and how his opinion was fundamental in discussions about classification. He concluded by stating that Juan José Sortheix is in the history not only of Argentina, but of the entire world of foreign trade., leaving a legacy of instruments for working and communicating.
El Dr. Máximo Carvajal Contreras (former Customs Administrator – Mexico and personal friend of Juan Sortheix) [streaming from Mexico] also recalled with admiration the skill of Juan José Alberto Sortheix, highlighting in particular the shared experience in 1988 in Brussels, with the Harmonized Commodity Description and Coding System (HS). He emphasized that Sortheix left the world the Best instrument for foreign trade and customs: the Harmonized Commodity Description and Coding SystemHe explained that the idea of the Harmonized System arose at the Customs Cooperation Council (now WCO) in 1970, thanks to the efforts of Sortheix. He detailed the three fundamental principles of the system: simplicity, objectivity and precision. He described the structure of the Harmonized System, including the general rules, sections, chapters, headings and subheadings, as well as the Legal Notes and Trade Identification Numbers (NICs). He mentioned the seven amendments to the system and anticipated the eighth. In his opinion, the sixth and seventh amendments were the most important, highlighting the inclusion of NICs to improve statistical control and the incorporation of new products and technologies. Finally, he briefly explained the six general rules governing tariff classification, concluding with his admiration and affection for Juan Sortheix, whom he considers the father of the Harmonized System.
El Dr. Ricardo X. BasaldúaBasaldúa, co-draftsman of the Customs Code and professor at the University of Buenos Aires, highlighted the profound impact Juan José Alberto Sortheix left on Argentina, particularly through the creation of Law 19.640. This legislation, passed in 1972, established a special customs and tax regime to boost the economic development of Tierra del Fuego, Antarctica, and the South Atlantic Islands, granting fundamental tax benefits. Basaldúa emphasized that the law was drafted "in handwriting" by Sortheix, which demonstrates his exceptional knowledge of the customs system and his ability to develop, for the first time in the country, regulations that addressed the complex rules of origin. He recalled how Sortheix transformed the National Tax Directorate, a field where the participation of lawyers was scarce, in the professionalization of the area. "It was a revolution," he stated.
He emphasized that Sortheix was a pioneer in the law that approved the creation of the Customs Cooperation Council, opening the doors to the world for Argentine customs officers. He recalled Sortheix's broad intellectual interests, ranging from popular mechanics to music, and his participation in the Philosophy of Law Department.
Basaldúa also stated that Dr. Sortheix was his mentor and recalled that they worked together with Rubens, Rojo, and Cotter Moine in drafting the 1969 General Customs Legislation Draft. This document, composed of 602 articles, comprehensively addressed all aspects of the customs system and served as the basis for drafting the current Customs Code.
Also, the Dr. Hector Juarez, Judge of the National Tax Court, Juárez, praised the work of Juan José Alberto Sortheix as a leading figure in national and international customs law. Juárez emphasized Sortheix's excellent reputation within the WCO and commented on his active participation in the Valuation and Classification Committee, as well as his decisive influence in the approval of important decisions during the Council sessions in which he participated, demonstrating technical solidity and admirable negotiating skills.
He mentioned that he is writing an article about Sortheix's work and career in the Customs Cooperation Council/WCO. He divided Sortheix's participation in the organization into five periods: as an observer, as a delegate (when Argentina joined the CCA/WCO), as vice-president of the Council, as Assistant Secretary-General of the Council (a historic appointment that required his dedication), and as a member of the WCO. full-time) and finally, an “extension” stage where he dedicated himself to academic activities, and worked as a consultant for ALADI, the Government of Ecuador and others.
Her work at the World Customs Organization left an indelible mark on the memories of its members. She said that speaking about Argentina at the WCO immediately brings to mind Sortheix. She emphasized that Sortheix played a fundamental role in two of the WCO's main instruments: the Harmonized System and the Kyoto Convention.
El Dr. Horacio Vicente, Delegate to the Customs Valuation Committee (Geneva) and the Technical Committee on Customs Valuation (Brussels), said that being the last speaker meant repeating some ideas. He agreed that Sortheix was a revolutionary that made the National Tax Directorate great. He shared that he joined the directorate in 1973, the same year Sortheix took over as director. He described the work environment at that time, without computers and with old typewriters, highlighting Sortheix's tireless work and his encyclopedic mindHe echoed Héctor Juárez's suspicions about the influence of legal philosophy on Sortheix's broad vision. He highlighted the linguistic quality and depth of the bills drafted by Sortheix. He shared anecdotes about Sortheix's style when discussing ideas, his slenderness, and his energy when walking and gesturing while speaking. He emphasized that for Sortheix, there were no boundaries between the different areas of customs law and that he mastered classification, valuation, and the fight against fraud. He highlighted his role as drafter of the law that incorporated the Brussels definition of value into Argentine legislation, which later became the source of the Customs Code. He shared anecdotes about Sortheix's dedication to writing, even going so far as to do so lying on the floor. He praised Sortheix's austerity and precision of his resumeHe recalled Sortheix's intellectual brilliance and sense of humor. He emphasized his humility and willingness to listen to others. He mentioned his participation in appraisal meetings and his appointment as honorary president of the Council in Buenos Aires in 1975. He shared an anecdote about the impression Sortheix made on a German director. Finally, he listed the various areas of law Sortheix mastered and the important laws passed during his tenure, including the VAT Law. He reflected on why Sortheix gravitated toward tariff classification, suggesting that his love for precision and language may have been determining factors. He mentioned Sortheix's personal virtues: his humility, his simplicity, and his frank and engaging dialogue.
The moderator, Dr. Raquel Segalla Reis, Master of Law and Professor of Customs Law at the Pontifical Catholic University of Minas Gerais, who participated remotely from Brazil, gave the floor to the Dr. Lorena Bartomioli, Vice President of the Latin American Association of Customs Law, to close the event.
In his final words, Bartomioli emphasized the importance of reflecting on the legacy of figures like Juan José Alberto Sortheix, whose impact transcends generations. He stressed the relevance of commemorating his birth, rather than focusing solely on deaths, a common practice in history. Bartomioli emphasized Sortheix's international vision, describing him as the "Father of the Harmonized System," a man who worked with commitment and excellence without seeking prominence. He emphasized that "true impact comes not from individual visibility, but from the solidity of a job well done and its ability to generate lasting change." In a constantly changing world, his legacy remains a source of inspiration, motivating us to work with passion, discipline, and a strategic approach, always seeking to improve the present with creativity and innovative solutions.
The meeting also witnessed a moving moment, reflected on the cover: the presentation of a certificate of recognition to Dr. Juan José Alberto Sortheix, received by his eldest son, Juan José Enrique Sortheix. In commemoration of his 95th birth anniversary and at a ceremony held at the Faculty of Law of the University of Buenos Aires, Customs News awards this Certificate of Recognition to Dr. Juan José Alberto Sortheix, in honor of his invaluable contribution and legacy in the creation of the Harmonized System of Designation and Coding of Goods, as well as in the development of customs law at the national and international levels.
We invite you to relive the event. The full recording is now available on the Tax Criminal Law Observatory's YouTube channel.
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