BREVES REFLEXÕES ACERCA DO CENTRO DE JULGAMENTO DE PENALIDADES ADUANEIRAS À LUZ DO CONTROLE DE CONVENCIONALIDADE

Abstract

Abstract: This article aims to present initial reflections on the relationship between conventional control and the implementation of the Customs Penalties Judgment Center in a context marked by the need to harmonize customs standards and rules and intense trade between countries. The importance of the work is anchored in the importance of simplifying, modernizing, and harmonizing customs systems to ensure uniformity. According to the WTO, the expected reduction in transaction costs is between 13.2% and 15.5%, with increased exports between 13.8% and 22.3%. To this end, the adoption of legislative issues related to the business and regulatory environment is analyzed. The research hypothesis is that conventional control ensures the compatibility of national laws with Treaties ratified by the Brazilian State, which is why the need for reforms in the customs environment is questioned. The hypothetical deductive method is adopted in a theoretical research, based on the bibliographic review. Among the findings, it is understood that although Brazil has a complex tax environment, the adoption of Treaties and international practices contributes to attracting investments and developing public and private activities. Even though the structure of the Customs Penalty Judgment Center is interesting for achieving the mentioned harmonization, discussions about its composition persist. It is concluded, in the end, that reforms and adjustments of the adopted Treaties would be necessary. Keywords: CEJUL. Conventionality Control. Customs harmonization. Revised Kyoto Convention. Trade facilitation agreement.