Photo, Manuel E. Marín Palavicini

Manuel E. Marín Palavicini

Baker & McKenzie, S.C.


Manuel Marín has been with Baker McKenzie since 1998 and became partner in 2002. Prior to joining the Firm, he served as chief attorney of the tax division of Legislación Económica, and held varios management positions in the Venezuelan Customs and Tax Administration (SENIAT).

Manuel has authored and co-authored various key publications and has spoken extensively in several customs and tax seminars and conferences. He has been a trade and customs professor in the advanced program for counseling and tax administration at the Universidad Metropolitana (UNIMET), and has given extension courses in the Universidad Central de Venezuela (UCV), the Universidad Católica Andres Bello (UCAB), and the Escuela Nacional de Administración y Hacienda Pública (ENAHP).

Practice Focus

Manuel focuses on issues arising from customs transactions, including international customs and integration treaties. He has advised clients on imports, exports, valuation, tariff classification, and temporary admissions/temporary exports. He works on special customs regulations, international trade planning, customs warehousing, duty-free zones, free ports, free zones, and all trade and customs matters. Manuel also handles administrative and judicial litigation in his field.

Representative Legal Matters

  • Represented a leading multinational energy company in its customs valuation administrative process.
  • Represented the largest Venezuelan pharmaceutical company in various litigation cases before Venezuelan courts.
  • Advised several mining and oil companies to obtain tax and customs benefits for mining and oil projects.
  • Represented several major global pharmaceutical companies in administrative customs valuation procedures.

Professional Associations and Memberships

  • Caracas Bar Association
  • Asociación Venezolana de Derecho Financiero (ASOVEDEFI)
  • Asociación Venezolana de Derecho Tributario (AVDT)
  • International Fiscal Association (IFA)


  • Venezuela (1990)


  • Universidad Central de Venezuela (LLM Tax Law) (1996)
  • Universidad Central de Venezuela (MCL, Honors) (1990)


  • English
  • Portuguese
  • Spanish