Customs and Foreign Trade

Customs planning and strategic consultancy

• Specialized advisory on the selection and application of special customs regimes, such as temporary admission, customs warehouses, free trade zones, inward processing under customs control, among others.
• Tax and customs structuring of international logistics chains, with a focus on operational efficiency and risk mitigation.
• Transfer pricing analysis in foreign trade transactions, considering the customs and regulatory compliance implications.
• Advisory on the application of incentives under investment contracts. 

Representation in administrative proceedings

• Support in audits and checks by the customs authority.
• Representation in post-clearance control proceedings.
• Comprehensive administrative defense before SENAE in procedures concerning reasonable doubt, customs checks, post-clearance recovery of customs debt, and claims for inconsistencies in documents.
• Filing of claims for undue payments of foreign trade duties.
• Representation in penalty proceedings for alleged customs violations.
• Representation in claims against determinations of customs obligations.

Representation in legal proceedings

• Judicial defense against sanctioning resolutions issued by SENAE, including fines, seizures, and abandonment of goods.
• Challenging foreign trade tax payments due to disputes over customs value, tariff classification, or origin, among others.
• Representation in judicial proceedings concerning assessments resulting from post-clearance audits.
• Representation in legal proceedings related to the application or denial of special customs regimes, such as temporary admission or processing under customs control.
• Advisory and legal representation in administrative and judicial proceedings for the recovery of unduly paid or overpaid taxes.
• Technical advisory in criminal investigation proceedings for alleged violations.

Regulatory compliance and control

• Comprehensive review of supporting documentation for customs operations, with emphasis on traceability and formal compliance.
• Advisory on customs valuation regulations, rules of origin, and tariff classification.
• Advisory and support in registration, authorization, and certification processes of operators before the Ecuadorian National Customs Service (known by the acronym SENAE) and other competent authorities.

Tax compliance

• Comprehensive assessment of customs compliance.
• Execution of customs due diligence in the context of acquisitions, mergers or other strategic transactions.
• Design and implementation of best practices and customs compliance systems.

Advisory services on international agreements and treaties

Application of Free Trade Agreements (FTAs), bilateral and multilateral agreements, as well as rules of origin and certification to benefit from tariff preferences.

International sale and purchase agreements

Negotiation and drafting of international sale and purchase contracts, including the application of INCOTERMS and clauses on transport, insurance, and risk allocation.

Investment and financing in international trade

Advisory services on the structuring of financing for export and import operations, including international guarantees, letters of credit, and other means of payment. 

Defense in anti-dumping, subsidies, and safeguard investigations, including representation before national and international authorities in trade disputes.