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 short presentation from CustomsClear's 30th Authors' Meeting in which Leonardo Macedo, Counsellor at Brazil's Administrative Council of Tax Appeals (CARF), unpacks a Brazilian Superior Tribunal of Justice ruling that reclassifies customs infractions as either administrative or tax-related - a distinction directly relevant to customs and trade compliance professionals working...
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 short presentation from CustomsClear's 30th Authors' Meeting in which Leonardo Macedo, Counsellor at Brazil's Administrative Council of Tax Appeals (CARF), unpacks a Brazilian Superior Tribunal of Justice ruling that reclassifies customs infractions as either administrative or tax-related - a distinction directly relevant to customs and trade compliance professionals working...