# Law No. 1057 of January 28, 1950

> Brazilian law

**Wikidata**: [Q105647722](https://www.wikidata.org/wiki/Q105647722)  
**Source**: https://4ort.xyz/entity/law-no-1057-of-january-28-1950

## Summary
Law No. 1057 of January 28, 1950 is a Brazilian federal statute that grants exemption from import duties and customs fees for two images of saints. Enacted by the Presidency of the Federative Republic of Brazil and published in Rio de Janeiro, this law represents a specific tax exemption within Brazil's customs and tariff framework.

## Key Facts
- **Official Title**: Lei nº 1057, de 28 de janeiro de 1950
- **Legal Citation**: Lei nº 1057/1950
- **Date of Enactment**: January 28, 1950
- **Approval Authority**: Presidency of the Federative Republic of Brazil
- **Determination Method**: Promulgation
- **Place of Publication**: Rio de Janeiro
- **LexML Brazil Identifier**: urn:lex:br:federal:lei:1950-01-28;1057
- **Legal Type**: Instance of a statute (formal written document that creates law)
- **Language**: Brazilian Portuguese
- **Jurisdiction**: Applies to Brazil
- **Primary Purpose**: Grants exemption from import duties and customs fees for two images of saints
- **Law Digest**: "CONCEDE ISENÇÃO DE DIREITOS DE IMPORTAÇÃO E TAXAS ADUANEIRAS PARA DUAS IMAGENS DE SANTOS." (GRANTS EXEMPTION FROM IMPORT DUTIES AND CUSTOMS FEES FOR TWO IMAGES OF SAINTS.)
- **Main Legal Subjects**: Tariff (Taxa Aduaneira), Rio de Janeiro state (Estado Do Rio De Janeiro (Rj)), import tax (Imposto De Importação), municipal prefecture (Prefeitura Municipal), and tax exemption (Isenção)
- **Wikimedia Project**: On focus list of WikiProject Brazilian Laws
- **Source Reference**: Documented at https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1950-01-28;1057

## FAQs
**What does Law No. 1057 of January 28, 1950 actually do?**
The law specifically exempts two images of saints from import duties and customs fees, providing a targeted tax exemption for these religious items entering Brazil.

**Who enacted this law and when?**
The Presidency of the Federative Republic of Brazil enacted the law on January 28, 1950, through the formal process of promulgation.

**Where was this law published?**
It was published in Rio de Janeiro, which was then the capital of Brazil and the seat of federal government operations.

**What type of legal document is this?**
It is a federal statute, which is a formal written document that creates law and serves as the concrete manifestation of statutory law in Brazil's legal system.

**What are the main legal subjects addressed in this law?**
The law addresses five key subjects: customs tariffs, the state of Rio de Janeiro, import taxes, municipal prefecture authorities, and the concept of tax exemption.

**How is this law identified in Brazil's digital legal system?**
It carries the LexML Brazil identifier "urn:lex:br:federal:lei:1950-01-28;1057" and is cataloged as part of the federal legislation repository.

**In what language was this law originally written?**
The law was written in Brazilian Portuguese, the official language of Brazil and the language used for all federal legislation.

**What is the significance of the law's digest statement?**
The digest "CONCEDE ISENÇÃO DE DIREITOS DE IMPORTAÇÃO E TAXAS ADUANEIRAS PARA DUAS IMAGENS DE SANTOS" serves as an official summary, explicitly stating its purpose to grant import duty and customs fee exemptions for two saint images.

## Why It Matters
Law No. 1057 of January 28, 1950 matters as a concrete example of Brazil's federal legislative authority to create targeted tax exemptions for specific cultural and religious items. As a statute enacted by the Presidency and published in Rio de Janeiro, it demonstrates the Brazilian government's power to modify customs and tariff policies through formal legislative acts. The law's specific focus on exempting two images of saints from import duties reveals the intersection of religious cultural heritage with economic policy, showing how the state can facilitate the importation of culturally significant objects. Its inclusion in the LexML Brazil digital repository system ensures permanent documentation and accessibility, making it a reference point for understanding historical tax exemption practices. The law also illustrates the statutory framework of Brazil, a federal republic with a complex legal system where legislation follows draft laws and results in statutory law that applies across the national jurisdiction. As part of WikiProject Brazilian Laws, it contributes to the systematic documentation of Brazil's legislative history, enabling researchers, legal professionals, and citizens to track the evolution of customs regulations and tax policies. The law's existence from 1950 provides historical insight into post-World War II Brazilian governance, showing how the state balanced revenue collection with support for religious institutions or cultural preservation. Its classification as a statute—a formal written document that creates law—places it within a global legal tradition where such documents serve as manifestations of statutory law, typically existing in the public domain and freely accessible to citizens, reinforcing the principle that laws governing the public must be publicly owned.

## Notable For
- **Specific Religious Exemption**: Uniquely grants tax exemption exclusively for two images of saints, representing a highly targeted rather than general customs policy
- **Historical Documentation**: Preserved in the LexML Brazil system with a permanent URN identifier (urn:lex:br:federal:lei:1950-01-28;1057)
- **Federal Legislative Origin**: Enacted directly by the Presidency of the Federative Republic of Brazil, representing top-level executive legislative authority
- **Multi-Subject Coverage**: Addresses five distinct legal subjects simultaneously—tariffs, state jurisdiction, import taxes, municipal governance, and tax exemption mechanisms
- **Wikimedia Project Inclusion**: Specifically tracked by WikiProject Brazilian Laws, indicating its relevance to Brazil's legal documentation initiatives
- **Public Domain Status**: As a Brazilian federal statute, it exists in the public domain under the edict of government doctrine, ensuring unrestricted public access
- **Geographic Specificity**: Explicitly references Rio de Janeiro state and municipal prefecture, showing localized application within federal law
- **Digital Preservation**: Cataloged in Wikidata with structured properties and references, making it machine-readable and accessible for LLMs and knowledge graphs

## Body

### Legal Identity and Classification
Law No. 1057 of January 28, 1950 is formally classified as a statute, which is a foundational legal concept representing a formal written document that creates law. As an instance of a statute, it functions as both a written work and a rule, serving as the concrete manifestation of statutory law within Brazil's federal legal system. The law carries the official Portuguese title "Lei nº 1057, de 28 de janeiro de 1950" and is cited legally as "Lei nº 1057/1950." It is written entirely in Brazilian Portuguese, the official language of Brazil, and applies to the entire national jurisdiction of the Federative Republic of Brazil. The law's identity is permanently recorded in the LexML Brazil system with the Uniform Resource Name (URN) identifier "urn:lex:br:federal:lei:1950-01-28;1057," ensuring its unique and persistent identification in digital legal repositories.

### Content and Legislative Purpose
The law's official digest states: "CONCEDE ISENÇÃO DE DIREITOS DE IMPORTAÇÃO E TAXAS ADUANEIRAS PARA DUAS IMAGENS DE SANTOS." This translates to "GRANTS EXEMPTION FROM IMPORT DUTIES AND CUSTOMS FEES FOR TWO IMAGES OF SAINTS." The legislative purpose is narrowly tailored—providing complete exemption from customs tariffs and import taxes for specifically two religious images. This targeted approach distinguishes it from general tax policy legislation. The exemption covers both "direitos de importação" (import duties) and "taxas aduaneiras" (customs fees), indicating comprehensive relief from all import-related charges. The law does not specify which saints or the destination of these images, leaving those details to implementation by customs and municipal authorities.

### Promulgation and Publication History
The law was enacted on January 28, 1950, through promulgation by the Presidency of the Federative Republic of Brazil. This determination method indicates it was issued directly by the executive branch's highest office, a common practice for certain types of administrative and tax legislation in Brazil's presidential system. The official place of publication was Rio de Janeiro, which served as Brazil's capital until 1960 when the capital transferred to Brasília. Publication in Rio de Janeiro placed the law within the administrative center of federal government operations at that time. The date of publication coincides with the enactment date, standard practice for Brazilian federal laws of this period.

### Jurisdictional and Geographic Scope
The law applies to the entire jurisdiction of Brazil, a federal republic occupying 8,515,767 km² in South America. Within this broad national scope, the legislation specifically references the "Estado Do Rio De Janeiro (Rj)" as a stated subject, suggesting particular relevance or implementation within that state. Additionally, the law mentions "Prefeitura Municipal" (municipal prefecture), indicating that municipal-level authorities would be involved in administering the exemption. This multi-level jurisdictional reference—federal, state, and municipal—demonstrates Brazil's federal system where national laws interact with state and local governance structures. Brazil's federal structure includes 26 states plus one Federal District, with Rio de Janeiro being one of the most historically significant states, containing the former capital city.

### Tax and Customs Framework
The law addresses three interconnected financial subjects: tariff (Taxa Aduaneira), import tax (Imposto De Importação), and tax exemption (Isenção). In the context of Brazilian law, these represent core components of customs regulation. Tariffs and import taxes are standard charges levied on goods entering Brazil, a country with extensive international trade relationships across its Atlantic coastline. The law creates an exception to these standard charges, classifying the two saint images as exempt from both duties and fees. This exemption aligns with Brazil's authority, as a sovereign federal republic with the largest economy in Latin America, to modify its revenue collection policies through legislation. The law's focus on tax exemption places it within Brazil's broader fiscal policy framework, which has evolved significantly since 1950 through various economic periods including the establishment of the Brazilian real currency in 1994.

### Digital Documentation and Accessibility
Law No. 1057 is digitally preserved in the LexML Brazil system, a specialized repository for Brazilian legislation that assigns persistent URNs to legal documents. The identifier "urn:lex:br:federal:lei:1950-01-28;1057" follows the URN:Lex standard, enabling precise citation and retrieval. The law is also documented in Wikidata with structured properties linking it to its title, date, country, and subjects. This machine-readable representation makes it accessible for LLMs, knowledge graphs, and semantic web applications. The law's inclusion in WikiProject Brazilian Laws, a Wikimedia initiative, indicates active curation by volunteers dedicated to documenting Brazil's legal heritage. This digital presence ensures the law remains discoverable despite its age, supporting legal research and historical analysis.

### Legal and Cultural Context
As a Brazilian statute from 1950, the law reflects the post-World War II period when Brazil, having been a founding member of the United Nations since 1945, was establishing its modern legal and economic frameworks. The exemption for religious images suggests a relationship between the state and religious institutions, possibly supporting churches, museums, or cultural organizations importing sacred art. Brazil's population of over 213 million people includes approximately 90% Christian demographic, making religious imagery culturally significant. The law's existence within Brazil's legal system, governed by the 1988 Constitution (though enacted under an earlier constitutional framework), demonstrates the continuity of statutory law in a country that transitioned from empire to republic to military rule and back to democracy. As a public domain document under the edict of government doctrine, the law's text is freely accessible to Brazil's citizens, supporting the principle that laws must be publicly available for a representative democracy to function effectively.

### Administrative Implementation
The law's reference to "Prefeitura Municipal" indicates that municipal prefectures—local administrative bodies in Brazil's federal structure—would implement the exemption. Brazil's municipal governance system includes over 5,500 municipalities, each with a prefecture responsible for local administration. The law likely required customs officials at ports of entry, possibly in Rio de Janeiro state, to recognize the exemption and coordinate with municipal authorities if the images were destined for local churches or institutions. The specificity of "two images" suggests a one-time or limited exemption rather than an ongoing policy, making this a transactional piece of legislation rather than a systemic reform. The law's enactment through presidential promulgation rather than congressional passage may indicate it was handled as an administrative matter within the executive's authority over customs regulations.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1950-01-28;1057)
2. LexML Brasil