# Law No. 2322 of September 20, 1954

> Brazilian law

**Wikidata**: [Q105649545](https://www.wikidata.org/wiki/Q105649545)  
**Source**: https://4ort.xyz/entity/law-no-2322-of-september-20-1954

## Summary  
Law No. 2322 of September 20, 1954, is a Brazilian federal statute enacted to address tariffs, import taxes, and municipal exemptions. Promulgated by then-President Café Filho, it specifically governed customs regulations and fiscal policies in the state of Rio de Janeiro. As a public domain legal document, it remains a foundational reference for Brazilian trade and municipal governance.  

## Key Facts  
- **Enactment Date:** September 20, 1954.  
- **Approved By:** Presidency of the Federative Republic of Brazil (President Café Filho).  
- **Jurisdiction:** Federative Republic of Brazil.  
- **Legal Citation:** Lei nº 2322/1954.  
- **Main Subjects:** Tariffs, import tax, tax exemptions, municipalities, and the state of Rio de Janeiro.  
- **Language:** Brazilian Portuguese.  
- **Publication Date:** September 20, 1954 (Rio de Janeiro).  
- **LexML Brazil ID:** `urn:lex:br:federal:lei:1954-09-20;2322`.  
- **Access:** Available at [https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l2322.htm](https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l2322.htm).  
- **Copyright Status:** Public domain (as a Brazilian legal document).  

## FAQs  
**What is Law No. 2322 of September 20, 1954?**  
This law is a Brazilian federal statute enacted in 1954 to regulate tariffs, import taxes, and tax exemptions, with specific provisions for the state of Rio de Janeiro and municipal governance.  

**Why was this law created?**  
It aimed to systematize customs procedures and fiscal policies, addressing import taxation and exemptions to support economic activities in Brazil, particularly in Rio de Janeiro.  

**Is this law still in effect?**  
While the law’s current validity depends on subsequent legislative updates, it remains a historical reference for Brazilian trade and tax law.  

**What regions does it apply to?**  
The law primarily targeted the state of Rio de Janeiro and municipalities nationwide, reflecting its focus on localized economic governance.  

## Why It Matters  
Law No. 2322 of 1954 is significant for its role in shaping Brazil’s mid-20th-century trade policies and municipal fiscal frameworks. It exemplifies the legal mechanisms used to regulate import taxation and stimulate regional economic activity, particularly in Rio de Janeiro. As a public domain document, it ensures transparency and accessibility to historical legal standards, influencing later legislation on tariffs and municipal autonomy.  

## Notable For  
- **Tariff Regulation:** Established customs rules and import tax structures in Brazil.  
- **Municipal Focus:** Provided exemptions and guidelines for municipal governance and economic development.  
- **Historical Context:** Reflects Brazil’s post-war economic strategies and regional prioritization of Rio de Janeiro.  
- **Public Domain Status:** Ensures free access to legal information, aligning with Brazil’s open governance principles.  

## Body  

### Enactment and Legal Context  
Law No. 2322 was promulgated on September 20, 1954, by President Café Filho, then head of the Brazilian federal government. It falls under the broader category of **statutes**—formal written documents that create law—and is classified as a federal legislative act. The law’s creation followed standard Brazilian legislative procedures, culminating in its publication in Rio de Janeiro, the capital at the time.  

### Key Provisions  
The statute addressed three primary areas:  
1. **Tariffs and Import Tax:** It regulated customs duties and import taxation, establishing frameworks for levies on goods entering Brazil.  
2. **Tax Exemptions:** Specific provisions granted exemptions to certain activities or entities, particularly in the state of Rio de Janeiro.  
3. **Municipal Governance:** The law outlined fiscal rules for municipalities, emphasizing localized economic management and revenue allocation.  

### Related Entities and Relationships  
- **Brazil:** As the governing jurisdiction, Brazil’s federal structure contextualizes the law’s nationwide applicability and focus on Rio de Janeiro.  
- **Presidency of the Federative Republic of Brazil:** The executive branch’s role in approving the law highlights the separation of powers in Brazilian governance.  
- **Rio de Janeiro:** The state’s prominence in the law underscores its historical economic significance, particularly during the mid-20th century.  

### Historical and Economic Impact  
Enacted during a period of industrialization and urbanization in Brazil, Law No. 2322 reflects efforts to balance national trade policies with regional development. By regulating import taxes and municipal exemptions, it aimed to stimulate economic growth while addressing fiscal disparities. Its provisions influenced subsequent debates on Brazilian federalism and tax law, particularly in the context of Rio de Janeiro’s role as a cultural and economic hub.  

### Accessibility and Legacy  
As a public domain document, Law No. 2322 is freely accessible via platforms like the Brazilian Presidency’s legal database (LexML). This transparency ensures its use as a reference for scholars, policymakers, and the public, preserving insight into Brazil’s legal evolution. While later laws may have amended or superseded its provisions, it remains a critical artifact of 1950s Brazilian governance.  

### Technical Specifications  
- **LexML ID:** `urn:lex:br:federal:lei:1954-09-20;2322` (unique identifier for Brazilian legislation).  
- **Language and Format:** Written in Brazilian Portuguese, adhering to formal legal drafting conventions of the time.  
- **Related Legislation:** Part of the broader corpus of Brazilian statutory law, contributing to the country’s legal framework on trade and municipal affairs.  

### Connected Concepts  
The law intersects with broader themes such as:  
- **Statutory Law:** Demonstrates the role of written statutes in establishing binding legal norms.  
- **Brazilian Federalism:** Illustrates the interplay between federal and municipal authority in tax policy.  
- **Economic History:** Provides context for Brazil’s mid-20th-century economic strategies, including import regulation and regional development.  

This multifaceted significance ensures Law No. 2322’s relevance to studies of Brazilian law, history, and governance.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1954-09-20;2322)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=2322&ano=1954&data=20/09/1954&ato=42eUTV61UeJRVTdb7)