2019

INTERNATIONAL TRADE AND CUSTOMS LAW

1 FIRMPROFILE

Since 1942

INDEPENDENTMULTIDISCIPLINARYCOMPLETE

Recognized by the Brazilian government as the country’s largest exporter of legal services.

Our client portfolio boasts 70% of the country’s 500 largest companies elected by Exame Maiorese Melhores.

100 partners

4504

50.000active cases

5.400clients

attorneys

offices

AREAS OF PRACTICE

Tight-knit, cohesive teams buildinga multidisciplinary network

Agribusiness Banking, Finance andForex

Mining Oil & GasMaritime Law

EnergyConstruction Law

InfrastructureEnvironmental Law

Water andSanitation

Aviation

Life Sciences

Sports

Media, Internet andInformation Technology

Telecommunications

Family andSuccession

ConsumerRelations

Entertainment andLeisure

Blockchain

Corporate

Real Estate

On-the-job Accident & Occupational Disease

Project Finance

Climate Change and Sustainability

Private Equity Venture Capital

Electoral Law

Administrative Law and Public Procurement

Capital Markets

StructuredTransactions

Insolvency & Restructuring

Compliance andInternal Investigations

Arbitration andMediation

M&A

Tax

Labor Luxury Law

GovernmentRelations

Competition

Immigration

Derivatives

Insurance andReinsurance

Fintech

Social Security

Constitution

Criminal and Criminal Procedure Law

Intellectual Property International Trade & Customs

Civil and CommercialLitigation

MISSION, VISION, VALUES

VisionWe believe in the improvement of society through Law; in legal advocacy committed to ethics, responsibility, and excellence in legal solutions; as well as in the satisfaction of our clients and in the personal fulfillment of our members.

ValuesMissionTo assist our clients in reaching their goals in all areas of practice, with creativity, confidence and efficiency. To attract and develop top talent, forming teams that can deliver innovative services. To constantly improve and share knowledge. To practice and transmit ethical values.

Valuing people

Quality

Commitment

Teamwork

Integrity

RANKINGSAND AWARDS

Pinheiro Neto is one of the best firms in Brazil. Their lawyers provide excellent client service. The team is punctual, offers innovative solutions, and is always available.”

Client quote

Latin America 201978 lawyer recognitions in 26 practices

Global 2019 38 lawyer recognitions. Recognized as a Band 1 firm in 6 practices an 4 desks (Germany, Spain, Japan and Portugal)

Brazil 201857 attorney recognitions in 23 practices

... even the most casual observer of the Brazilian marketplace knows … that Pinheiro [Neto] is the reference point to which everyone else compares themselves.”

Client quote

BRAZIL CLIENT SERVICE FIRM OF THE YEAR

Recognition of our attorneys and practice areas

“ “

Law Firm of the Year: BRAZIL2009 | 2016 | 2017

Firm of the Year: BRAZIL2013 | 2016 | 2018

South American Firm of the year2018

Most Admired Firm in Brazil2006 to 2018

Best Latin America Law Firm2017

Brazilian Client Firmof the Year2017

Brazil Law Firm of the Year2006 to 2018

1st Tier Firm2012 to 2018

More individual lawyer recommendations and more top tier practices than any other Brazilian firm in IFLR1000 (2019), The Legal 500 (2018), Chambers Global (2018) and Chambers Latin America (2019).

RANKINGSAND AWARDS

Investing in the personal and professional development of our members has always been important for the firm

OURTEAM

Professional experience abroadAttorneys are encouraged to pursue international associate programs and postgraduate studies (LLM, etc.) abroad.

A pioneering professional development programPinheiro Neto’s Professional Development Program aims at improving and furthering the knowledge and skills of attorneys since the inception of their careers.

Expanding the general knowledge In-house initiatives range from diversity actions, participation of women in politics, corporate social responsibility and general cultural activities.

6,3

17

21,7

CORPORATESOCIALRESPONSIBILITY

Key areas9.9

1st carbon-free law firm in Brazil100 Thousand trees planted since2008 = 89 Maracanã stadiums

57 thousand direct beneficiaries170 thousand indirect beneficiaries

R$invested millions in

2016/2017

Education

Arts and culture

Health

Sports andentertainment

Gráf1

43.5

56.5

Colunas1

43.5

56.5

Plan1

Colunas1

43.543.5

56.556.5

Pro bonoWe not only encourage pro-bono work, but we also consider it as equal stature of billable matters. We have participated in the inception of Instituto Pro-Bono and in the regulation of pro bono work within the Brazilian Bar Association (OAB).

First law firm to join the country’s largest social investors in the Group of Outreach Institutes, Foundations and Companies (GIFE)

DiversityValuing diversity is the key to building a better workplace for all. We encourage discussions on diversity to foster an increasingly diverse and inclusive work environment.

Women lawyersWe support the professional trajectory and ascension of our women lawyers, as they pursue their career plans. Achieving greater representativeness in discussion forums and fostering gender equality are among our missions.

CORPORATESOCIALRESPONSIBILITY

2 THE PRACTICE

Pinheiro Neto Advogados was one of the first law firms in Brazil to establish an International Trade practice.

Team composed of professionals with solid background and international experience to advise companies and trade associations on a wide spectrum of issues, such as:

Customs systems (importation and exportation); Preferential treatment under international agreements (Mercosul, LAIA and others); Taxation and tax benefits in foreign trade; Trade facilitation; Customs valuation; Tax classification; Rules of origin; Ex-tariff system; Non-tariff barriers; Trade defense – anti-dumping and subsidies (countervailing measures); Safeguards (general or provisional measures); Sanitary and phytosanitary measures; Technical barriers to trade; Trade in services; and Assessment of the compatibility of foreign trade conditions and restrictions in Brazil

and other countries with WTO rules.

THE PRACTICE

THE PRACTICE

Leader in trade remedies cases in Brasil

Oldest law firm with a track record in trade remedies investigations in Brazil (1991); The longest track record in trade remedies investigations in Brazil (over 20% of all

investigations in Brazil to date).

International recognition

Leader in International Trade Law from 2008 to 2018 by Chambers and Partners(Global e Latin America);

Recommended and awarded regularly by all the specialized publications in the previous years (Who’s Who Legal, Análise Advocacia 500, Latin Lawyer 250, Legal 500, Best Lawyers).

Extensive experience before the World Trade Organization (WTO)

Active participation in several disputes before the WTO; Broad knowledge and experience with respect to WTO Agreements and the Dispute

Settlement Understanding rules; Acting as a panelist appointed by the Director-General of the WTO in cases before the

Dispute Resolution Body.

REMARKS CHAMBERS AND PARTNERS

Chambers Latin America 2020International TradePinheiro Neto Advogados Ranked

Chambers Global 2019 International TradePinheiro Neto AdvogadosRanked

The Legal 500 2018International Trade & CustomsPinheiro Neto AdvogadosTier 1

Latin Lawyer 250 2019TradePinheiro Neto Advogados Recommended Firm

REMARKS CHAMBERS AND PARTNERS

International Trade/WTO Practice

This eight-member practice is a one-stop shop for international trade work, advising clients on customs, WTO, Mercosur and trade defence matters.

Drawing on attorneys from various back-grounds including litigation, customs and tax, this ‘highly sophisticated and impressive firm’ has a broad approach to trade issues.”

Renê Guilherme Medrado

“Sources say: ‘He is an extremely clever lawyer, his knowledge and understanding of international trade are impressive.”

Mauro Berenholc

“He is an impressive lawyer. In addition to his excellent legal background, Berenholc navigates with ease through any technical or operational issue.”

“

3 TRACKRECORD

TRACKRECORD

Trade Remedies cases in Brazil

Product Country DateVacuum blood collection tubes USA November/1992

Diethanolamine USA March/1993

Trietanolamine USA March/1993

Buty ether monoethyleneglycol USA March/1993

Monoethyleneglycol USA March/1993

Shredded coconut and coconut milk Ivory Coast, Philippines, IndonesiaMalaysia, Sri Lanka September/1995

Ordinary cement Cuba, Venezuela July/1996

High carbon Iron-chrome South Africa September/1997

Vacuum blood collection tubes USA, UK September/1997

Vacuum blood collection glass tubes (review) USA June/1998

Vacuum blood collection plastic tubes (review) USA June/1998

Cold-rolled stainless steel South Africa, Germany, Japan November/1998

Hot-rolled stainless steel Italy, Germany, South Africa, France, Spain, Japan, Mexico November/1998

Portland Cement Mexico, Venezuela June/2000

Blood collection tubes Austria, USA, UK September/2000

Peaches in syrup Greece October/2000

Compounded containing benzothiazole cycles Belgium, USA February/2002

Polyvinyl chloride (PVC) USA, Mexico December/2003

TRACKRECORD

Trade Remedies cases in Brazil

Product Country Date

PET resin USA, Taiwan, Argentina, South Korea March/2004

Ammonium nitrate (review) Russia July/2004

Thermal bottles China July/2004

Stainless steel tubes Taiwan, China April/2005

Cold-rolled stainless steel (review) South Africa, France, Spain, Japan, Mexico May/2005

Polycarbonate resins Argentina, European Union, USA July/2005

Reduced Indigo Blue Germany March/2007

Ammonium nitrate (review) Russia November/2007

Glyphosate (review) China February/2008

Load transportation tyres China May/2008

Disposable syringes China June/2008

New tyres for cars China August/2008

Viscose filaments Austria, India, Indonesia, Thailand, China, Taiwan August/2008

Footwear China January/2009

Rock salt Chile 2010/2011

Flat glass Mexico, China 2010/2011

n-Butanol USA, China 2010/2011

Citric Acid China 2011/2012

TRACKRECORD

Trade Remedies cases in Brazil

Product Country DateFootwear (Elisive practices) China, Vietnam and Indonesia 2011/2012

Stainless seamed steel tubes China, Taiwan 2012/2013

Flat-rolled products of stainless steel Germany, China, South Korea, Finland, Taiwan and Vietnam 2012/2014

Ethanolamine Germany and USA 2012/2013

Indigo blue China and Taiwan 2012/2013

Paperboard Chile 2012

Liquid epoxy resins Saudi Arabia, South Korea, China, Mexico, India and Taiwan 2013/2014

Indigo blue (review) Germany 2013

Vacuum blood collection tubes USA, England, Germany, China 2013/2015

Phenol (review) USA 2013/2014

BOPP films Argentina, Chile, Colombia, India, Peru and Taiwan 2013/2015

Butyl acrylate (review) USA 2014/2015

Polymeric Germany, Belgium, Hungary, Netherlands, Portugal, Spain, South Korea 2014/2015

Disposable syringes (review) China 2014/2015

Butyl acrylate Germany, South Africa, Taiwan 2014/2016

Adipic Acid USA 2014/2015

Rock salt (review – Price Undertaking) Chile 2016/2017

Citric Acid (review) China 2016/2017

n-Butanol (review) USA 2016/2017

TRACKRECORD

Trade Remedies cases in other countries

Product Country DateEthanol USA 1984

Pork meat Argentina 2001

Cement Paraguay 2004

Metallic silicon USA 2005

Ready-to-use cabinets Argentina 2006

Formulated flumetralin Argentina 2007

Printing inks Argentina 2009Parenteral solutions containing sodium chloride

and glucose Argentina 2018 --

Tires for automobiles (13 inches) China 2009/2010

Flat-rolled products of stainless steel Germany, China, South Korea, Finland, Taiwan and Vietnam 2013/2014

Vacuum blood collection tubes USA, England, Germany, China 2015/2016

N-butanol USA 2016/2017

Rock salt Chile 2017/2018

TRACKRECORD

Cases before the WTO

Product Country DateBiweekly reviews of Anti-dumping duties on

Tubes and Connections Exports from Argentina(DS 268)

USA Argentina

Subsidies for Cotton Exportation(DS 267) USA Brazil (retaliation)

Subsidies for Sugar Exportation(DS 266) European Commission Brazil

Measures affecting Naval Construction(DS 301) European Commission South Korea

Measures affecting Naval Construction(DS 273) South Korea European Commission

Certain Measures relative to Taxes and Tariffs(DS 472) European Commission Brazil

Certain Measures relative to Taxes and Tariffs(DS 497) Japan Brazil

Antidumping Measures on Certain Hot-Rolled Steel from Turkey

(DS 513)Morroco Turkey

4 OURTEAM

Renê Medrado is partner at Pinheiro Neto Advogados since 2009. Medrado counsels clients on international trade and competition/antitrust matters, and litigates disputes involving such matters. Medrado has been constantly recognisedas a leading lawyer in international trade law and antitrust in Brazil (see Chambers and Partners; Who's Who Legal; Latin Lawyer Magazine; Best Lawyers; The Legal Media Group; AnáliseAdvocacia 500). Named a 'Thought Leader' in the trade & customs area (2016 and 2018) by Who's Who Legal.

RENÊ GUILHERME MEDRADOPartner, São Paulormedrado@pn.com.br+55 11 3247 8797

LANGUAGES Portuguese, English, French and Spanish

EDUCATIONBachelor degree, Pontifícia Universidade de São Paulo

MBA at Insper, São Paulo (Instituto de Ensino e Pesquisa)

LLM, Columbia University School ofLaw (EUA)

PhD, Faculdade de Direito da Universidade de São Paulo (International Trade)

INTERNATIONAL EXPERIENCEWTO Rules Division

Sidley Austin LLPWashington DC (USA)

Admitted to practice in New York (USA)

Appointed by the Director-General of the WTO to act as a panelist in the case DS513 between Turkey and Morocco (2017/2018)

PRACTICE AREAS

Arbitration and Mediation

Antitrust

International Trade and Customs

Chambers Latin America 2020International TradeRanked

Chambers Global 2019 International Trade Band 1 in International Trade

The Legal 500 2018International Trade & CustomsLeading Lawyer

Latin Lawyer 250 2019TradeRecommended Lawyer

RECOGNITIONS

Best Lawyers Brazil 2019Trade LawRecommended Lawyer

Who's Who Legal Thought Leaders 2018Trade & CustomsRecommended Lawyer

Who's Who Legal Brazil 2018Trade & CustomsRecommended Lawyer

Mauro Berenholc is a partner at Pinheiro Neto Advogados since 2000. He has solid experience in tax law (tax planning and litigation), customs law (imports and exports), foreign trade, WTO, Mercosur, LAIA and FTAA, and international trade regulation (antidumping investigations, subsidies, countervailing measures and safeguards in Brazil and abroad). He was also:

President of the International Trade & Customs Law Committee of the International Bar Association in 2012-2013;

Member of the International Trade and International Relations Committee’s Council of the Brazilian Bar Association (Ordem dos Advogados do Brasil – OAB) from 2005 to 2009;

Member of the International Trade and Government Relations Committee of Lawyers Society’s Studies Center (Centro de Estudosdas Sociedades de Advogados - CESA).

MAURO BERENHOLCPartner, São Paulomberenholc@pn.com.br+55 11 3247 8614

LANGUAGES Portuguese, English and Spanish

EDUCATIONBachelor degree, Faculdade de Direito da Universidade de São Paulo

LLM, University of Kent (England)

INTERNATIONAL EXPERIENCELinklatersLondon (England)

PRACTICE AREAS

Tax

International Trade and Customs

São Paulo, BrazilR. Hungria, 1.10001455-906São Paulo - SP t. +55 (11) 3247 8400f. +55 (11) 3247 8600

Rio de Janeiro, BrazilR. Humaitá, 275. 16º andar22261-005 Rio de Janeiro - RJ t. +55 (21) 2506 1600 f. +55 (21) 2506 1660

Brasília, BrazilSAFS. Quadra 2 Bloco BEd. Via Office 3º andar70070-600Brasília - DF t. +55 (61) 3312 9400f. +55 (61) 3312 9444 www.pinheironeto.com.br

Palo Alto, USA228 Hamilton Avenue, 3rd floor CA 94301 USA

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