Laércio Cruz Uliana
Laércio Cruz Uliana Junior is Counselor of the Conselho Administrativo de Recursos Fiscais in Brazil - CARF; Deputy Coordinator of the Postgraduate in Tax Law at ABDConst; Consultant Member of the National Customs Law Commission of the Brazilian Bar Association.
Bachelor in Law, LLM Research and PhD Scholar.
He teaches in postgraduate courses in tax and customs law.
As a Counselor, he judges cases at the last federal administrative level in Brazil in Customs and Tax matters.
Linkedin: https://www.linkedin.com/in/la%C3%A9rcio-cruz-uliana-junior/
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Content by Laércio Cruz Uliana
Trade with Brazil: the use of ‘attributes’ in classification of goods
Due to the need for more precise controls on foreign trade, the Brazilian government decided to adopt an additional methodology to performing the classification of goods in the HS/NCM, which is the use of 'attributes'. Each position in the HS/NCM can have several attributes, and the importer must indicate which...
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Trade with Brazil: the use of ‘attributes’ in classification of goods
Due to the need for more precise controls on foreign trade, the Brazilian government decided to adopt an additional methodology to performing the classification of goods in the HS/NCM, which is the use of 'attributes'. Each position in the HS/NCM can have several attributes, and the importer must indicate which...