Os princípios da proporcionalidade e da culpabilidade nos tratados internacionais de comércio e no direito aduaneiro sancionador brasileiro

Abstract

Globalization has necessitated the establishment of international agreements to direct interests, obligations, and duties in International Trade. The similarity of procedures adopted by Customs regarding International Trade operations contributes to the harmonization of its discipline. Concerning sanctioning customs law, it is observed that International Organizations have made efforts to establish a punitive system that adheres to the principles of culpability and proportionality, as mandated by the RKC – Revised Kyoto Convention, TFA – Trade Facilitation Agreement, and the ATEC – Agreement on Trade and Economic Cooperation. This research aims to analyze the principles of proportionality and culpability safeguarded in the RKC, TFA, and ATEC the Brazilian Customs Law to verify if the subject matter dealing with offences and penalties in Brazilian sanctioning customs law enables their application and fulfills the international obligations undertaken. We expect to contribute to the development and proper interpretation of sanctioning customs legislation that must pursue the fundamental principles of proportionality and culpability, stipulated in the Brazilian Federal Constitution of 1988, inherent to every Rule of Law, according to the international standardization of Customs Law, balancing the relationship between foreign trade stakeholders and the Brazilian State, avoiding the application of excessive penalties, based on the analysis of culpability and the presumption of innocence.