Eduardo Raúl Mallea

Eduardo Mallea focuses his practice on customs law, international trade and foreign exchange regulations. He advises on customs compliance, import and export regulations, tariff classification, customs valuation, rules of origin, special customs regimes, trade remedies and Authorised Economic Operator (AEO) programs. His background in tax law and first-hand experience in customs administration provide him with a distinctive perspective on complex regulatory and operational matters.

Eduardo Mallea has more than two decades of experience in customs law and international trade across both the private and public sectors. A University of Buenos Aires graduate with a specialization in Tax Law, he began his career at Baker & McKenzie and later joined Bruchou, Fernández Madero, Lombardi & Mitrani, where he developed the Customs Law practice and became a partner in 2011. He led the Customs and Foreign Trade Department at Bruchou & Funes de Rioja until 2024. In 2023, he advised on the reform of the Argentine Customs Code and, in 2024, served as Director General of the Argentine Customs Authority, representing Argentina before international customs forums, including the World Customs Organization and COMALEP. Later that year, he founded Mallea Abogados, a boutique firm specialized in customs and foreign trade, with the distinctive model of integrating a customs brokerage practice within the law firm. This structure brings legal strategy and customs execution together under one roof. He has published and spoken extensively on customs and international trade matters and has been consistently recognised by Chambers & Partners and other publications. He is currently Founding Partner of Mallea Abogados.

Buenos Aires Bar Association

Argentine Institute of Customs Studies

Board Member, Friends of the National Museum of Fine Arts (Asociación Amigos del Museo Nacional de Bellas Artes), Argentina

Eduardo Mallea has written numerous articles on customs and international trade matters for specialized publications, journals and newspapers. His recent publications include “Content Reversal as Grounds for Exemption from Liability for Inaccuracies in Customs Declarations”, published by Aduana News in 2026; “Updates on the Import and Export of Works of Art” and “Courier Regime – Latest Regulatory Amendments”, both published by Aduana News in 2025; and “Additional Tools to Facilitate Customs Processes” and “Measures Aimed at Strengthening Integrity in the Customs Environment”, both published by La Nación newspaper in 2024.

In 2017, he authored “Review of Time Periods in Customs Proceedings in Search of Efficiency”, presented at the 10th International Customs Law Seminar organized by the Argentine Fiscal Studies Association and subsequently published in Thomson Reuters’ La Ley. In 2011, he authored “The So-Called ‘Triangulation’ and ‘Fiscal Opacity’ in International Trade: Measures Adopted by the Federal Tax Authority in the Customs Field”, presented at the 4th International Customs Law Seminar and published in La Ley. In 2010, he co-authored “Transfer Pricing Features of Selected Countries – Argentina”, included in OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, published by IBFD/Taxand.

Amauta Agro. Boston Scientific Argentina S.A., Bunge, Candy, Central Puerto, Central Costanera, CMA CGM, Cepas Argentinas, Crane, Explor Geoscience USA Inc., Expro Argentina S.R.L., Goldwind, Haliburton, Fundación MALBA, Molinos Agro, Molinos Río de la Plata, MSU Energy, MSU Green Energy, MSU S.A., NewPGA, NewSAN, OCASA, Pluspetrol, Servicios Petroleros Integrados S.R.L. (Weatherford), Terminales Río de la Plata, Tropfen

Beyond his legal career, Eduardo Mallea is a longstanding collector and supporter of Argentine art and design. Together with his wife, Cecilia Perazzo, he has built a significant collection and organised independent exhibitions to promote Argentine artists. Mallea has described personal contact with artists, galleries and works themselves as an essential part of collecting, valuing discovery and dialogue as much as acquisition. He is also involved institutionally in the arts as a Board Member of the Friends of the National Museum of Fine Arts. His interest extends to collectible and contemporary design, which forms an important part of both his personal collection and the identity of Mallea Abogados.

As Director General of the Argentine Customs Authority in 2024, Eduardo represented Argentina before the World Customs Organization and COMALEP, participated in international initiatives on organised crime and customs enforcement, and promoted dialogue between Customs, the judiciary and the private sector. In private practice, he has led complex customs and international trade matters for major companies across energy, agribusiness, oil & gas, manufacturing, shipping and logistics, including customs litigation, major investment projects, special import regimes and strategic foreign-trade planning.

Eduardo Mallea has extensive experience advising domestic and international companies on complex customs and international trade matters, including import and export regimes, customs valuation, tariff classification, foreign exchange regulations, special customs regimes, trade remedies and litigation. His experience spans both advisory and contentious matters, as well as the strategic planning and operational implementation of foreign-trade transactions. His background in private practice and as former Director General of the Argentine Customs Authority gives him a distinctive understanding of regulation, enforcement and customs operations.

Universidad de Buenos Aires

Lawyer

1997 - 2001

Argentina

Spanish, English