Featured readings: books on customs and foreign trade ideal for gifts

When it comes to finding a meaningful gift, few gifts are as valuable as a good book. In the field of customs and foreign trade, where information is essential to understanding the complex dynamics of global trade, choosing a suitable book can be a unique way to enrich knowledge. This selection, carefully designed from editors' recommendations, expert contributions and gifts from authors, seeks to surprise students, professionals and those passionate about customs law and international trade.

1. "The Customs Manual” – Various authors

This book is a classic in the training of customs professionals. The collective work, written by Dr. Héctor Hugo Juárez Allende, Cdor. Gustavo Scarpetta, Lic. Leonardo Pellegrino, Eng. Martín Devotto and Lic. Andrea Save, is published by Ediciones IARA and Guía Práctica. It offers a combination of theory and practice, covering essential topics for students of Foreign Trade in Argentina and for those preparing for the AFIP suitability exam. With visual resources, practical cases and web support, it is a comprehensive tool to update and deepen knowledge in the customs field. Shop

2.Customs Classification of Goods – 4th Updated and Corrected Edition” – Several authors

In this case, the book helps to understand tariff classification, a technical and highly responsible process. The authors, Silvina Fernández, Leonardo Pellegrino and Nicolás Pranteda, with a prologue by Prof. Amadeo Farías, present a clear and detailed approach, incorporating the Seventh Amendment. The work is distinguished by its wide variety of examples, graphics and practical exercises, covering not only technical aspects, but also their relationship with customs law, the tax regime and the interventions of international organizations. This guide is an indispensable tool to develop an orderly and analytical approach to the classification of goods.Shop

3. "Export Value. Export Duties: Constitutional Background. Taxable Event. Delegation to the Executive. 2nd EDITION” – Daniel Zolezzi

The work addresses a little-explored topic: the customs value of exported goods, which constitutes the taxable base for export duties. The lack of bibliography and jurisprudence on the subject was compensated by the reference to the Brussels Definition and its Explanatory Notes, which are fundamental to the Argentine legal framework. The published work offers a detailed analysis of the constitutional background, the taxable event and the delegation to the Executive in this context.Shop

4. “Right of Integration” – Ricardo Xavier Basaldúa 

After his consolidated work “The Regime of Origin of Goods», The renowned Argentine author returns to analyze how economic integration agreements have transformed international trade, highlighting the evolution from protectionism to economic cooperation. Basaldúa addresses the impact of bilateralism and multilateralism, highlighting the principle of non-discrimination as the basis of global trade, and examines experiences such as the European Union and Mercosur. He concludes that economic integration is key to competitiveness and participation in the global market, despite economic and political challenges. Shop + Shop 

5. Customs Law and International Trade “ – Juan Patricio Cotter

With this book, the Argentine academic highlights how globalization and economic development over the last 50 years have boosted international trade in goods, achieving an unprecedented expansion in history. After the terrorist attacks in 2001, Customs assumed a new role, transferring security control tasks to the borders and becoming key players in the protection of citizens. In this context, customs offices balance their role as trade facilitators with the responsibility of guaranteeing security and control at the borders.Shop 

6. "Intangibles: How to export services and not die trying” – Gustavo Fadda

The Master in International Relations, with studies carried out at the OAS and in Spain, analyses global trade in services and intellectual property. Its focus includes the study of the leading countries, the most exported services and the main barriers to market access. It also delves into regulatory, commercial and tax aspects, highlighting the strategic role of Latin America, especially Argentina, in global production chains and in the export of intangibles. Finally, it explores Argentina's potential in the next 10 years, considering the impact of the Knowledge Economy Law and the knowledge promotion regime implemented in Córdoba. Without a doubt, a work worth giving away, considering that services are increasingly relevant in the global economy.Shop

 7.«Commented Customs Code« - Marcelo Gottifredi and collaborators

The customs expert offers us a fascinating analysis of Law 22.415 of 1981 and its amendments, aimed at demystifying the complexities of foreign trade and customs operations. It is aimed at operators of international transactions and their advisors, seeking to improve understanding of the regulations and related court decisions. The objective is to correct errors and resolve doubts to optimize customs control and collection. With an accessible approach, it aims to facilitate compliance and improve processes in foreign trade.Shop

8. "Commented Customs Code - Volume VI ” – Guillermo Felipe Coronel, Guillermo J. Sueldo and collaborators 

Few works are specifically designed for young professionals. This is an exceptional example in which Argentine authors, who not only stand out for their exemplary practice as lawyers, but also dedicate their time to teaching, address with clarity and depth the customs procedures included in articles 1001 and 1183 of the Customs Code of the Argentine Republic. The main purpose of this work is to facilitate the understanding of this branch of law to new generations of professionals, offering a detailed and practical analysis of customs procedures.

A highlight of this publication is the tribute to eminent figures in the Argentine legal field, such as Ricardo Xavier Basaldúa, Enrique Barreira, Héctor Vidal Albarracín, Laureano Fernández, Francisco García, Mario Alsina, Rodolfo Cambra and Juan Patricio Cotter Moine. These personalities, with selfless dedication, have left an indelible mark on the national legal system throughout the four decades of validity of the Customs Code. Shop

9. Commented Customs Code - Volume IV” – Guillermo Felipe Coronel, Guillermo J. Sueldo and collaborators 

In line with the approach of the previous volumes, Volume IV of the Customs Code comprises articles 635 to 859, addressing taxes and incentives related to customs activities. This volume examines in detail the regulation of taxes applicable to the import and export of goods, along with tax incentives intended to promote foreign trade and economic development. Designed especially for customs law professionals, this volume offers an analysis of the current regulations and their practical application. It is certainly worth reading.Shop

10. Risk Management in Customs Import Clearance: Artificial Intelligence as a Control Instrument and Agent» – Raquel Segalla Reis

Another exquisite work comes from this lawyer and specialist in European Union Customs Law, who also has a Master's Degree in Law from the Catholic University of Brasilia. Reading this book is highly recommended, as the author offers valuable research backed by a rich bibliography and demonstrates courage in addressing an innovative topic in Brazil. It explores risk management in customs clearance, highlighting the role of artificial intelligence not only as a tool, but also as a control agent. Do not miss the opportunity to have this work. Available in Portuguese Shop

11. The World Customs Organization: Past, Present and Future” – Hector Juarez Allende

This last mention of the series is a real gem. The work of the lawyer and prominent specialist in customs issues, who holds the position of judge in the National Tax Court, is presented as essential reading to understand in depth the emblematic institution of the international customs community. It provides a comprehensive overview of its contributions, highlighting key instruments such as the Harmonized System, the Revised Kyoto Convention and the SAFE Regulatory Framework. In addition, it addresses highly topical issues, such as cross-border electronic commerce and trade facilitation, effectively connecting customs practice with its theoretical framework. This work is essential for foreign trade operators, customs officials, freight forwarders, transporters and students interested in the field of Customs and International Trade. Shop 

New in 2024:

• "Theory of Administrative Offences» – Miguel Nathan Licht

A contemporary reading has just been published: the Doctor of Legal Sciences and President of the National Tax Court presents an exhaustive analysis of the administrative sanctioning power, highlighting its fundamental distinction with criminal law. He examines the elements of administrative infractions and the application of constitutional principles, such as human dignity and reasonableness, within the sanctioning context in Argentina. This work proposes an ethical and legal framework that ensures equity and justice in public administration, becoming a reference for jurists and legal professionals. Shop

• "Access to public information and tax secrecy« – Agustina O’Donnell

Another novelty worth mentioning is the recent book by the Doctor of Tax Law, judge of the Argentine National Tax Court and graduate in Gender Violence. The author addresses in depth the conflict between the right of access to public information and tax secrecy, analyzing the limits of opacity in the tax field. She criticizes tax secrecy as an outdated figure and incompatible with democratic principles and social control, arguing that, under the pretext of protecting privacy, this secrecy perpetuates practices such as procedural favoritism and corruption. In her book, she highlights the urgent need for legal openness that guarantees transparency in tax procedures. Shop

to close, a reflection: a good book not only transmits knowledge to us, but also inspires us and broadens our vision of the world. By giving one of these works, you are not only offering information, but a valuable tool that lasts over time. Whether for an experienced professional or for someone starting their path in foreign trade, these titles will be a good choice..  Happy reading and Happy Holidays!