Merry Christmas to all and a New Year calling for a better world of concrete actions and equal rights for all.

This date celebrates the audacity, resilience, and contributions of immigrants to nations, remembering the opportunities and obstacles, the difficulties and setbacks that are unfortunately imposed upon us as immigrants. Thinking about this day, we recall illustrious figures from our American diaspora: Professor Carlos Varela “Calitchu,” a community leader engaged in social issues, and George Neves Leighton (see photo), an African American Federal Judge and colleague of Martin Luther King, all from Brava Island. These are people with whom we had the pleasure of knowing, as through their actions they promoted positive changes and significant improvements in the lives of people in our community in the United States.

Given the above, and also recalling the lack of response and disrespect shown to the argumentative letter that we previously addressed to the Director of Customs and others, and to which we never received a reply, we are obliged to publish the legal aspects that we consider relevant to this matter, which we intend to explore further.

In light of what has been expressed in the above argumentative section, the claimant further states, additionally:

1. He was, and objectively continues to be, an emigrant in the USA since 1984, following, however, a similar situation in Sweden, where he remained for one year – doc 1 –;

2. During his stay in those countries, and as a result of his hard work, he managed to accumulate some personal assets, which he took with him, including a car that he later acquired, and sufficient financial resources that allowed him to create several companies in Cape Verde, more specifically on Brava Island, which provide employment to a large number of people, and

3. For the purposes of obtaining the benefit of exemption from import duties, granted under the law (Law No. 26/VIII/2013, of January 4, Decree-Law No. 139/91, of October 5 and regulated by Decree No. 27/92, of February 22), he obtained all the necessary documentation, namely the certificate of definitive return, this with the list of his personal belongings – doc 2 –, his status as a retiree in the USA being known,

4. Which also includes, belonging to him, a vehicle of the brand “TYOTA”, model “Land Cruiser Prado”, which he acquired in MAY of this year, therefore, 5 months ago, according to a document formally issued by the competent authorities of the country of emigration – doc 3 –;

5. It so happens that, from the application submitted, therefore within the legally prescribed period – document 1 – and whose process was organized based on the aforementioned documents and in light of the provisions of article 3 of Decree No. 27/92, of February 22,

6. He was not granted, and was effectively denied, the tax benefits to which he believed he was entitled, which translated into exemption from customs duties for the clearance of his personal belongings.

7. As well as the identified vehicle, acquired from a local dealership, which issued the corresponding transfer certificate – document 4 –;

8. Based on the Customs Office's conclusion that the application, in general and following the interview conducted for its assessment, should be rejected, in summary,

9. Due to the manifest impropriety of the proof of habitual residence abroad for a period exceeding four years, as a result of a personal or professional link, this fact is not confirmed!

10. Amazingly, the customs authority itself, through its Chief Director, contradicts itself by stating that, *from the analysis of the process, it was verified that the applicant holds a Re-entry Permit, valid until November 2025, thus maintaining resident status* (emphasis added)!

11. Moreover, and even more serious, is the fact that it overrides the competent authority and entity in defining the status of emigrants, which is the Ministry of Foreign Affairs and Co-operation (MNEC), through the consular and immigration authorities that are subordinate to it.

12. Based on the fact that, according to the high interpretation of that clerk, in the opinion/decision on page 1, according to which:

a) The applicant resides on Brava Island and, as he holds a US Green Card, travels periodically to the USA to maintain his residency authorization, as evidenced by several copies of his travel tickets.

b) the applicant holds a Re-entry Permit, which allows them to stay abroad for up to 2 years (valid until Nov. 2025) to maintain residency status,

c) Data from the DGCI confirms that Mr. Miranda appears on the payroll of the companies "Cova do Touro" and "Bravatour" as an employee, with the legal deductions, in which he is also the managing partner.

d) facts proving that you do not meet the requirements for habitual residence abroad for a period exceeding 4 years, as a result of personal or professional ties!!

13. This understanding was echoed, as it could not fail to be, by the symptoms of corporatism, still and unfortunately a hallmark of our public administration, despite the very rare exceptions, when it refers, above all and reinforcing the opinion of its subordinate, that

a) rejects the request for exemption from customs duties under the regime for the definitive return of non-residents, due to non-compliance with the legal requirements set out in Article 57 of the Tax Benefits Code;

b) The information provided in the report demonstrates the maintenance of professional activity and income in Cape Verde, and the requirement of habitual residence abroad is not met!

14. Therefore, the person in charge of the sector did nothing more than simply wash their hands of the matter, like "Pilate," when they should have correctly assessed the process and not concluded, tout court and imprudently, that the request should be denied "due to lack of legal basis," based on what they considered to be unproven habitual residence!

15. And it is in this particular aspect, Mr. Minister, and with regard to the customs clearance of the vehicle in question, that the crux of the matter lies in relation to the process concerning your request for total exemption from duties.

16. Because the customs officials who handled the process understood, and understand, that the document issued legitimately and legally by the competent entity and authority,

17. The consular services of the Ministry of Foreign Affairs of OUR COUNTRY have no authority or legitimacy; they are fictitious and fraudulent.

18. when they issued the Certificate of Definitive Return, the Declaration of Residence, as well as the List of Assets declared by the petitioner! Yes, because that is what it is effectively about!

19. Finally, indeed, with such understandings, the consular intervention is called into question, even doubting it when issuing the definitive return certificate, since it surely verified the actual validity of the emigrant's declarations in order to include them in the certifying document!

20. In any case, Mr. Minister, this set of assumptions does not warrant the audacity of the applicant in addressing Your Excellency, since the others are merely conclusions resulting from a truncated analysis of the situation, especially regarding the vehicle;

Indeed,

III

21. Every self-respecting Cape Verdean emigrant, upon returning home, takes pride in displaying something that represents all their effort and labor abroad, even if it is represented in a single object.

22. And the petitioner, despite his age, is proud of his Cape Verdean heritage and, as such, acquired the vehicle in question with the aim of that "show-off" demonstration; however,

Finally,

23. From whichever angle the process is analyzed, it demonstrates a certain insensitivity on the part of the customs authority, and

24. Nothing is more atypical than relying on these circumstances to deny a right that one claims to have, especially when it is known that this same rigor, regrettably, is not uniform!

Finally, and in conclusion,

IV

25. What the petitioner brings to Your Excellency is the high spirit of understanding and sense of balance that he has demonstrated throughout the years he has been at the head of the institution responsible for overseeing customs services in Cape Verde, in order to, considering everything that has just been stated,

Require

Your Excellency is requested to, upon reviewing the case in question, authorize the granting of the exemption from import duties, at least with regard to the vehicle in question.

Request and Await Approval.

Daniel Gomes Miranda

Cape Verdean citizen from Brava Island and emigrant in the USA.