In Brazil, within the framework of the XI Seminar on Tax and Customs Law, organized by the Administrative Council of Tax Appeals (CARF, equivalent to the National Tax Court in Argentina) on the occasion of its centenary, was held this Tuesday (02) Panel 5: “Multilateral and bilateral international treaties in customs legislation””, which analyzed the challenges of global trade and customs regulations in a context of technological, environmental, and political transformation.
According to the organization, the CARF, the direct successor to the Taxpayers' Councils created in 1925 to ensure legitimacy and balance in the application of the law, is a collegial body of the Ministry of Finance. Its main function is to adjudicate, in the second instance, disputes between the State and taxpayers, including first-instance appeals and decisions, as well as special appeals related to the application of tax legislation administered by the Special Secretariat of the Federal Revenue of Brazil. In this way, the body guarantees taxpayers a fair and impartial forum for defense. In the framework of its centennial, part of the seminar was open to the public and broadcast on its YouTube channel, thus allowing for the participation of a broader audience.
Global perspective on customs legislation
El Panel 5 was initiated by Ernani Argolo Checcucci Filho, Senior Trade Facilitation Specialist at the World Bank, who offered a detailed analysis of how international treaties influence customs legislation and the dynamics of global trade.
During his presentation, Checcucci Filho highlighted that “Countries are no longer simply seeking to increase trade volumes, but rather a 'skilled trade', which complies with labor, environmental and product traceability standards”. He pointed out that the fragility of the multilateral trading system and the paralysis of the WTO's dispute settlement mechanisms “They are promoting regionalization, bilateral agreements and the strengthening of economic blocs as integration alternatives."
The specialist explained how Production and traceability requirements are changing the traditional approach of customs administrations: "Previously, control focused on the product; today we must also observe production conditions, compliance with labor and environmental standards, and verification of origin.He emphasized that this transformation requires countries to develop more comprehensive and accurate information systems capable of ensuring the legality and sustainability of supply chains.
Mr. Checcucci Filho also underlined the relevance of digitalization in international tradeHe mentioned initiatives such as the product passport in the European Union and the United Nations Commission on International Trade Law (UNCITRAL) Model Law on Electronic Transferable Documents and Records, which “They allow us to eliminate dependence on paper documents, improve transparency and streamline logistics, reducing costs and errors in business operations.”
He also highlighted the effects of unilateral measures taken by some countries, such as additional tariffs, which “They oblige customs administrators to accurately confirm the origin of products and to have verifiable information so as not to violate international commitments.”
Finally, Checcucci Filho emphasized at the end of his presentation that: “The Harmonization of standards and the digitalization of customs processes are fundamental tools to guarantee safe, efficient and sustainable trade.”, definitions that contribute to promoting greater legal security and strengthening the legal system.
◾The full content can be seen at the following link: https://www.youtube.com/live/cKdf4E6Ud8c
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