Import and Export: Customs Regulation and International Taxation

References

[1] European Commission. (2021). VAT rules for e-commerce. Retrieved from https://ec.europa.eu

[2] Hoekman, B., & Kostecki, M. M. (2021). The Political Economy of the World Trading System (4th ed.). Oxford University Press.

[3] OECD. (2022). OECD/G20 Inclusive Framework on BEPS: Progress Report. Retrieved from https://www.oecd.org/tax/beps/

[4] World Customs Organization (WCO). (1999). Revised Kyoto Convention on the Simplification and Harmonization of Customs Procedures.

[5] World Trade Organization (WTO). (2021). Trade Facilitation Agreement Database. Retrieved from https://www.wto.org

[6] Silva, J. F. (2024). SENSORY-FOCUSED FOOTWEAR DESIGN: MERGING ART AND WELL-BEING FOR INDIVIDUALS WITH AUTISM. International Seven Journal of Multidisciplinary, 1(1). https://doi.org/10.56238/isevmjv1n1-016

[7] Silva, J. F. (2024). SENSORY-FOCUSED FOOTWEAR DESIGN: MERGING ART AND WELL-BEING FOR INDIVIDUALS WITH AUTISM. International Seven Journal of Multidisciplinary, 1(1). https://doi.org/10.56238/isevmjv1n1-016

[8] Silva, J. F. (2024). Enhancing cybersecurity: A comprehensive approach to addressing the growing threat of cybercrime. Revista Sistemática, 14(5), 1199–1203. https://doi.org/10.56238/rcsv14n5-009

[9] Venturini, R. E. (2025). Technological innovations in agriculture: the application of Blockchain and Artificial Intelligence for grain traceability and protection. Brazilian Journal of Development, 11(3), e78100. https://doi.org/10.34117/bjdv11n3-007

[10] Turatti, R. C. (2025). Application of artificial intelligence in forecasting consumer behavior and trends in E-commerce. Brazilian Journal of Development, 11(3), e78442. https://doi.org/10.34117/bjdv11n3-039

[11] Garcia, A. G. (2025). The impact of sustainable practices on employee well-being and organizational success. Brazilian Journal of Development, 11(3), e78599. https://doi.org/10.34117/bjdv11n3-054

[12] Filho, W. L. R. (2025). The Role of Zero Trust Architecture in Modern Cybersecurity: Integration with IAM and Emerging Technologies. Brazilian Journal of Development, 11(1), e76836. https://doi.org/10.34117/bjdv11n1-060

[13] Antonio, S. L. (2025). Technological innovations and geomechanical challenges in Midland Basin Drilling. Brazilian Journal of Development, 11(3), e78097. https://doi.org/10.34117/bjdv11n3-005

[14] Moreira, C. A. (2025). Digital monitoring of heavy equipment: advancing cost optimization and operational efficiency. Brazilian Journal of Development, 11(2), e77294. https://doi.org/10.34117/bjdv11n2-011

[15] Delci, C. A. M. (2025). THE EFFECTIVENESS OF LAST PLANNER SYSTEM (LPS) IN INFRASTRUCTURE PROJECT MANAGEMENT. Revista Sistemática, 15(2), 133–139. https://doi.org/10.56238/rcsv15n2-009

[16] SANTOS,Hugo;PESSOA,EliomarGotardi.Impactsofdigitalizationontheefficiencyandqualityofpublicservices:Acomprehensiveanalysis.LUMENETVIRTUS,[S.l.],v.15,n.40,p.44094414,2024.DOI:10.56238/levv15n40024.Disponívelem:https://periodicos.newsciencepubl.com/LEV/article/view/452.Acessoem:25jan.2025.

[17] Freitas,G.B.,Rabelo,E.M.,&Pessoa,E.G.(2023).Projetomodularcomreaproveitamentodecontainermaritimo.BrazilianJournalofDevelopment,9(10),28303–28339.https://doi.org/10.34117/bjdv9n10057

[18] Freitas,G.B.,Rabelo,E.M.,&Pessoa,E.G.(2023).Projetomodularcomreaproveitamentodecontainermaritimo.BrazilianJournalofDevelopment,9(10),28303–28339.https://doi.org/10.34117/bjdv9n10057

[19] Pessoa,E.G.,Feitosa,L.M.,ePadua,V.P.,&Pereira,A.G.(2023).EstudodosrecalquesprimáriosemumaterroexecutadosobreaargilamoledoSarapuí.BrazilianJournalofDevelopment,9(10),28352–28375.https://doi.org/10.34117/bjdv9n10059

[20] PESSOA,E.G.;FEITOSA,L.M.;PEREIRA,A.G.;EPADUA,V.P.Efeitosdeespéciesdealnaeficiênciadecoagulação,Alresidualepropriedadedosflocosnotratamentodeáguassuperficiais.BrazilianJournalofHealthReview,[S.l.],v.6,n.5,p.2481424826,2023.DOI:10.34119/bjhrv6n5523.Disponívelem:https://ojs.brazilianjournals.com.br/ojs/index.php/BJHR/article/view/63890.Acessoem:25jan.2025.

[21] SANTOS,Hugo;PESSOA,EliomarGotardi.Impactsofdigitalizationontheefficiencyandqualityofpublicservices:Acomprehensiveanalysis.LUMENETVIRTUS,[S.l.],v.15,n.40,p.44094414,2024.DOI:10.56238/levv15n40024.Disponívelem:https://periodicos.newsciencepubl.com/LEV/article/view/452.Acessoem:25jan.2025.

[22] Filho, W. L. R. (2025). The Role of Zero Trust Architecture in Modern Cybersecurity: Integration with IAM and Emerging Technologies. Brazilian Journal of Development, 11(1), e76836. https://doi.org/10.34117/bjdv11n1-060

[23] Oliveira, C. E. C. de. (2025). Gentrification, urban revitalization, and social equity: challenges and solutions. Brazilian Journal of Development, 11(2), e77293. https://doi.org/10.34117/bjdv11n2-010

[24] Pessoa, E. G. (2024). Pavimentos permeáveis uma solução sustentável. Revista Sistemática, 14(3), 594–599. https://doi.org/10.56238/rcsv14n3-012

[25] Filho, W. L. R. (2025). THE ROLE OF AI IN ENHANCING IDENTITY AND ACCESS MANAGEMENT SYSTEMS. International Seven Journal of Multidisciplinary, 1(2). https://doi.org/10.56238/isevmjv1n2-011

[26] Antonio, S. L. (2025). Technological innovations and geomechanical challenges in Midland Basin Drilling. Brazilian Journal of Development, 11(3), e78097. https://doi.org/10.34117/bjdv11n3-005

[27] Pessoa, E. G. (2024). Pavimentos permeáveis uma solução sustentável. Revista Sistemática, 14(3), 594–599. https://doi.org/10.56238/rcsv14n3-012

[28] Pessoa, E. G. (2024). Pavimentos permeáveis uma solução sustentável. Revista Sistemática, 14(3), 594–599. https://doi.org/10.56238/rcsv14n3-012

[29] Eliomar Gotardi Pessoa, & Coautora: Glaucia Brandão Freitas. (2022). ANÁLISE DE CUSTO DE PAVIMENTOS PERMEÁVEIS EM BLOCO DE CONCRETO UTILIZANDO BIM (BUILDING INFORMATION MODELING). Revistaft, 26(111), 86. https://doi.org/10.5281/zenodo.10022486

[30] Eliomar Gotardi Pessoa, Gabriel Seixas Pinto Azevedo Benittez, Nathalia Pizzol de Oliveira, & Vitor Borges Ferreira Leite. (2022). ANÁLISE COMPARATIVA ENTRE RESULTADOS EXPERIMENTAIS E TEÓRICOS DE UMA ESTACA COM CARGA HORIZONTAL APLICADA NO TOPO. Revistaft, 27(119), 67. https://doi.org/10.5281/zenodo.7626667

[31] Eliomar Gotardi Pessoa, & Coautora: Glaucia Brandão Freitas. (2022). ANÁLISE COMPARATIVA ENTRE RESULTADOS TEÓRICOS DA DEFLEXÃO DE UMA LAJE PLANA COM CARGA DISTRIBUÍDA PELO MÉTODO DE EQUAÇÃO DE DIFERENCIAL DE LAGRANGE POR SÉRIE DE FOURIER DUPLA E MODELAGEM NUMÉRICA PELO SOFTWARE SAP2000. Revistaft, 26(111), 43. https://doi.org/10.5281/zenodo.10019943

[32] Pessoa, E. G. (2025). Optimizing helical pile foundations: a comprehensive study on displaced soil volume and group behavior. Brazilian Journal of Development, 11(4), e79278. https://doi.org/10.34117/bjdv11n4-047

[33] Pessoa, E. G. (2025). Utilizing recycled construction and demolition waste in permeable pavements for sustainable urban infrastructure. Brazilian Journal of Development, 11(4), e79277. https://doi.org/10.34117/bjdv11n4-046

[34] Testoni, F. O. (2025). Niche accounting firms and the brazilian immigrant community in the U.S.: a study of cultural specialization and inclusive growth. Brazilian Journal of Development, 11(5), e79627. https://doi.org/10.34117/bjdv11n5-034

[35] Silva, J. F. (2025). Desafios e barreiras jurídicas para o acesso à inclusão de crianças autistas em ambientes educacionais e comerciais. Brazilian Journal of Development, 11(5), e79489. https://doi.org/10.34117/bjdv11n5-011

@article{1708603,
      author = {Rafaella Stradella},
      title = {Import and Export: Customs Regulation and International Taxation},
      journal = {Iconic Research And Engineering Journals},
      year = {2025},
      volume = {8},
      number = {11},
      pages = {1449-1453},
      issn = {2456-8880},
      url = {https://www.irejournals.com/formatedpaper/1708603.pdf},
      abstract = {As global trade expands, businesses must navigate a complex matrix of customs regulations and international tax rules that govern the movement of goods across borders. This article examines the legal and fiscal frameworks surrounding import and export operations, with a focus on customs procedures, tariff systems, VAT application, and transfer pricing considerations. Drawing on real-world regulatory developments and academic literature, it highlights the challenges faced by companies in maintaining compliance, managing risks, and leveraging trade agreements. The analysis underscores the importance of coordinated international standards and proactive business strategies in promoting lawful and efficient cross-border commerce.},
      keywords = {International Trade, Customs Regulation, VAT and Taxation, Trade Compliance, Import and Export Law.},
      month = {May},
  }