Brics leaders on Saturday backed deeper cooperation on taxation and customs, welcoming initiatives undertaken under India’s chairship, including the creation of working groups on international taxation and transfer pricing, and on revenue statistics.
The leaders reaffirmed their commitment to a “fair, inclusive, stable, and efficient international tax system” and to strengthening cooperation among Brics members in addressing evolving international tax challenges, according to the New Delhi Declaration.
The declaration welcomed the establishment of the two tax working groups as part of efforts to deepen institutional cooperation among Brics tax authorities. It also welcomed an in-person capacity-building programme for young tax professionals and the advancement of the Brics Women in Tax Network.
Brics leaders further backed initiatives aimed at promoting innovation and knowledge sharing, including the establishment of the Brics Tax Support Network, the launch of the Brics Tax Cross-Learning Lab and further development of the Brics Tax Collaboration Tool.
On customs, the leaders acknowledged the deepening of cooperation among Brics countries since its inception in 2012 and encouraged the Brics Customs Centres of Excellence to undertake targeted training and technical cooperation programmes based on members’ needs.
The declaration welcomed the convergence achieved on the Brics Agreement on Cooperation and Mutual Administrative Assistance in Customs Matters. Members that are ready to proceed with signing the agreement will do so subject to the completion of necessary national processes, while efforts will continue to secure the participation of all Brics countries.
The leaders also backed greater cooperation on Authorised Economic Operator (AEO) programmes through voluntary implementation of the Brics AEO Action Plan 2026. The initiative will focus on information exchange, capacity building, sharing of best practices and mutual recognition, while taking into account national frameworks and priorities.
Brics countries will also work towards making the Brics Joint Customs Enforcement Operation an annual initiative, where appropriate, in consultation with members and coordinated by the respective Brics chairship.
The operation will be based on mutually identified cross-border smuggling trends, shared priorities and operational feasibility. The declaration said the experience of the first joint customs enforcement operation would be used to improve operational coordination and address emerging customs threats.
The leaders also reaffirmed their commitment to strengthening Brics tax cooperation through resilience, innovation, cooperation and sustainability, including knowledge sharing, capacity building and constructive engagement in international forums such as the United Nations Framework Convention on International Tax Cooperation and its protocols.
