Leonardo Macedo
Leonardo Correia Lima Macedo holds a PhD in International Trade Law (Maastricht University, Netherlands), and is a former officer of the World Customs Organization (WCO) in Brussels. He has extensive experience in border procedures across Latin America, Africa, Central Asia, and the Middle East. Fluent in five languages, he has conducted missions in over 40 countries, collaborating with the WCO, the World Trade Organization (WTO), and the International Monetary Fund (IMF). He previously served as Brazil’s Tax and Customs Attaché in Buenos Aires. Currently, he is a Counsellor at the Administrative Council of Tax Appeals (CARF), where he presides over a specialized panel on customs appeals, in addition to teaching in foreign trade and customs courses.
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Content by Leonardo Macedo
Customs penalties in Brazil: latest developments
A recent court ruling distinguishes between two types of customs infractions: administrative (non-tax) and tax. An administrative infraction is subject to administrative extinctive prescription if not pursued within a three-year period (statutory limitation). A tax infraction is not subject to administrative extinctive prescription. This ruling requires Brazilian Customs to reclassify...
Customs clearance and trade compliance in the EU course
By Leonardo Macedo
In the EU, companies - various stakeholders of the international supply chain - report shortage of customs clearance and trade compliance specialists. The overall aim of the course is to fill the gap. This extensive course provides newcomers and cross-functional employees with the knowledge needed to successfully manage compliance and...
Coronavirus: customs response
People across the globe need prepared institutions to face this global challenge. In this regard, it is essential to discuss the available Customs instruments to deal with contingencies. So, in this article, I am going to highlight the instruments available at the World Customs Organization (WCO), the World Health Organization...
Trade Tariffs Types - Keep an Open Mind
Tariffs modern debate lacks depth as it does not consider tariffs types, goods volatility, transfer pricing policies and fraudulent trade. Thus, the idea in this article is to enrich the tariffs debate and to keep an open mind to the existence of different types of tariffs.
Popular articles
Coronavirus: customs response
People across the globe need prepared institutions to face this global challenge. In this regard, it is essential to discuss the available Customs instruments to deal with contingencies. So, in this article, I am going to highlight the instruments available at the World Customs Organization (WCO), the World Health Organization...
Trade Tariffs Types - Keep an Open Mind
Tariffs modern debate lacks depth as it does not consider tariffs types, goods volatility, transfer pricing policies and fraudulent trade. Thus, the idea in this article is to enrich the tariffs debate and to keep an open mind to the existence of different types of tariffs.
Customs penalties in Brazil: latest developments
A recent court ruling distinguishes between two types of customs infractions: administrative (non-tax) and tax. An administrative infraction is subject to administrative extinctive prescription if not pursued within a three-year period (statutory limitation). A tax infraction is not subject to administrative extinctive prescription. This ruling requires Brazilian Customs to reclassify...