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Japan, Brazil Sign Customs Cooperation Pact

by Mike Godfrey, Tax-News.com, Washington

19 September 2017


The Governments of Japan and Brazil have signed an agreement to cooperate on customs matters, including the accurate assessment of duties and the enforcement of control measures.

The contract was signed on September 15 and provides for assistance in ensuring proper application of customs laws, and the simplification and harmonization of customs procedures between the two countries. It does not provide for mutual assistance in recovering customs duties, taxes or fines.

The primary purpose of the agreement is to ensure "the accurate assessment of customs duties and other taxes including the customs value, tariff classificationm and origin of goods." It also offers assistance on the enforcement of customs laws and procedures, regulation, and measures of prohibition, as well as cooperation to combat smuggling.

The agreement will enter into force 90 days after its signature.

TAGS: tax | value added tax (VAT) | law | enforcement | Brazil | regulation | Japan

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