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Over the past 22 years, he has accumulated experience as an Expert at IRS (Internal Revenue Service of Brazil), in the areas of Mechanical, Electronics and Medical Equipment; acting strongly in the 8th Fiscal Region, in addition to Sorocaba, Campinas, Resende and Guarulhos.

Engineer Raya acts in the physical inspection of goods and later in the preparation of technical report of identification of imported and exported goods with the Customs EADI's.

In 2009, he became the first Senior Appraiser in the country by the American Society of Appraisers (ASA), a position he holds until today. He has MBA in Foreign Trade and Customs Expertise. He also has specialization in the areas of Industrial Automation and Control System - FEI, Network Engineering and Telecommunications Systems by INATEL, International Trade by FECAP, Engineering Expertise and Assessments by FAAP and Computer Networks by FASP.

Conducted several trainings and international courses at OMA - World Customs Organization of Tax Classification of Goods and nowadays teaches courses in this area.

His expertise has made him a reference in the preparation of Technical Reports and Tax Classification of Goods.


Customs Survey for Imported and Exported Goods

Acting as customs expert, he performs the physical inspection of the goods in the Customs Enclosure (EADI) and prepares the report strictly technical with the description of the goods and its functionalities based on the physical inspection, catalogs and technical manuals.

The execution of this work aims to answer the questions formulated by the tax auditor of IRS and thus resolve any doubts that comes up.

In some projects, the imported machine is only released after installation and operation. In these cases, for the preparation of the technical report, several distinct steps must be fulfilled, such as: inspection of the shipments, inspection in the assembly, monitoring of the installation and finally the operation of the equipment, in order to comply with the stages of proving the technical specifications described in import documents.


Goods Tax Review Reports

Some DIs (Import Declaration), after customs clearance, go through internal departments of the IRS, where the entire import operations can be reviewed.

Importing companies are thus required to prove and compare the description used in the import declaration, with the technical specifications of catalogs and manuals.

The Technical Report at this stage, with the IRS, aims to inspect the goods already cleared in the places that they are and technically verify their functions besides to answer the questions prepared by the Tax Auditors of IRS.


Reports requested by CARF

The Administrative Board of Tax Resources (CARF) is a collegiate body that is part of the structure of the Ministry of Finance; it judges office resources and volunteers of decision of first instance; as well as resources of special nature, about the application of the legislation regarding taxes administered by the IRS.

The CARF may request additional technical information of the goods subject to the notice of infringement; for this it elaborates the supplementary questioning and appoints the Expert to answer technically the questions through a technical report.

The CARF report consists of locating the goods subject to clearance (when possible) and verifying the operation and its technical specifications in order to provide the necessary technical support to the CARF collegiate for the technical and functional understanding of the goods.


Reports requested by the IRS Station (IPI)

The rules for determining the correct Tax Classification of Goods to be imported or manufactured in Brazil are the same, i.e. the General Rules for Interpretation of the Harmonized System determine how products manufactured in Brazil should be classified.

The request for reports from RFB police stations (IPI) aims to clarify technical doubts regarding the operation of the goods, technical specifications, among others. The Technical Report requested consists of visiting the factory, describing the manufacturing process, operation of the goods and their technical specifications.


Lectures about Tax Classification of Goods, Ex-Tariff and the Future of the Harmonized System

Presentation of lectures at the Federal Revenue of Brazil, COLFAC (Local Commissions for Trade Facilitation), aimed at facilitating and reducing bureaucracy in Brazilian Foreign Trade in compliance with the provisions of the Trade Facilitation Agreement (AFC) of World Trade Organization (WTO).

In 2019, Engineer Raya was invited by WCO (World Customs Organization - Brussels) to attend the conference in commemoration of the 30th anniversary of the Harmonized System. These guests made new suggestions for improving the rules of tax classification of goods, the event was attended by over 400 people from around the world.

Based on this, Engineer Raya created some lectures for IRS Auditors to familiarize themselves with the topics discussed in Brussels on the Future of the Harmonized System, the Fiscal Classification of Goods and the main errors that occur in the preparation of the Ex-Tariff at Customs clearance.