55 11 94707 6473

R. Camé, 517 - Mooca, São Paulo - SP.

Roberto Raya

Roberto Raya da Silva

Founding member of Raya Consult, is a Senior Appraiser certified by the American Society of Appraisers – ASA and member of ASA International Committee for Machine and Equipment Appraisal, entitled member of IBAPE – the Brazilian Institute of Engineering Appraisals and Engineering Reports of Sao Paulo, Electrical and Mechanic Engineer has a MBA in Foreign Trade and Customs Valuation; Postgraduate in the areas of Industrial Automation and Control System - FEI; Networking and Telecommunications Systems Engineering by INATEL, Foreign Trade by FECAP, Engineering Appraisals and Engineering Reports by FAAP and Computer Networks by FASP.

In the last 18 years he has acquiring experience as an Accredited Engineer from RFB (The Federal Revenue of Brazil) - Sao Paulo for the elaboration of technical reports in Customs Warehousings. Being able to perform this function in Sao Paulo, Volta Redonda, Sorocaba and Guarulhos .

Raya holds international certification in Tariff Classification from WCO - World Customs Organizations and teaches courses in the area. In 2009, Raya became the 1st Senior Appraiser in Brazil for the Machinery and Equipment Section, function that helds until now. He also work as Judicial Expert Witness in Federal and State Justice in the Mechanical and Electrical areas.

Sergio Neves

Sérgio de Castro Neves

Retired Tax Auditor of Feral Revenue of Brazil, Counselor of the 3rd Taxpayers Council, President of the 2nd Chamber of the Council. Head of the Customs and Nomenclature Division, Deputy General-Coordinator of the Taxation System, Coordinator of the Brazil / Portugal Binational Group for the translation of the Harmonized System Nomenclature and its Explanatory Notes; Delegate of Brazil to the Harmonized System Committee of the World Customs Organization - WCO / WCO (Brussels).

Merchandise Nomenclature and Classification professor of the School of Treasury Administration (ESAF) and the Internal Revenue Secretariat of Brazil.

Expert witness-consultant and Professor, with work done in the areas of Tax Nomenclature of Merchandise in the OAS (Organization of American States), ALADI (Latin American Integration Association) and (Latin American Integration Association).

Currently, Sérgio de Castro Neves is a Consultant in Classification of Goods for several law firms and certification engineering, has solid experience in customs and international trade matters and is considered as a national and international reference in Nomenclature and Taxation of Goods.