# Law No. 2463 of April 22, 1955

> Brazilian law

**Wikidata**: [Q105649409](https://www.wikidata.org/wiki/Q105649409)  
**Source**: https://4ort.xyz/entity/law-no-2463-of-april-22-1955

## Summary
Law No. 2463 of April 22, 1955 is a Brazilian federal statute promulgated by President Café Filho that addresses customs tariffs, import taxes, consumption taxes, and tax exemptions, with specific provisions concerning the state of Mato Grosso and the municipality of Campo Grande. As a formal written enactment of statutory law, it represents a mid-20th century piece of Brazilian legislation documented in the LexML Brazil system and available through official government portals.

## Key Facts
- **Official Title:** Lei nº 2463, de 22 de abril de 1955
- **Legal Citation:** Lei nº 2463/1955
- **Date of Promulgation:** April 22, 1955
- **Promulgating Authority:** Presidency of the Federative Republic of Brazil under President Café Filho
- **Type of Document:** Statute (formal written document that creates law, encompassing acts, executive orders, and by-laws)
- **Jurisdiction:** Federative Republic of Brazil
- **Language:** Brazilian Portuguese
- **Place of Publication:** Rio de Janeiro (then the capital of Brazil)
- **LexML Brazil Identifier:** urn:lex:br:federal:lei:1955-04-22;2463
- **Primary Subjects Addressed:** Customs tariff (Taxa Aduaneira), import tax (Imposto De Importação), consumption tax (Imposto De Consumo), tax exemption (Isenção), fees (Taxas), foreign merchandise (Mercadoria Estrangeira)
- **Geographic Specificity:** Explicitly mentions the state of Mato Grosso (Estado De Mato Grosso) and the municipality of Campo Grande (Campo Grande)
- **Institutional Reference:** Addresses charitable institutions (Instituição Assistencial) and municipal governance (Municipio)
- **Availability:** Full text accessible at https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l2463.htm
- **Wikidata Description:** Brazilian law
- **Wikimedia Project:** Included in WikiProject Brazilian Laws focus list
- **Copyright Status:** As a statute, it is in the public domain under the edict of government doctrine applicable to official legal documents in Brazil

## FAQs
**What is Law No. 2463 of April 22, 1955?**
Law No. 2463 is a Brazilian federal statute from 1955 that establishes provisions related to customs tariffs, import taxes, and consumption taxes, while granting certain exemptions and addressing fee structures. The law specifically references the state of Mato Grosso, the municipality of Campo Grande, and charitable institutions within its regulatory framework.

**Who signed this law into effect?**
President Café Filho promulgated the law on April 22, 1955, exercising the executive authority of the Presidency of the Federative Republic of Brazil during his presidential term.

**What specific topics does this legislation cover?**
The law covers customs tariffs, import taxes, consumption taxes, various fees, tax exemptions, foreign merchandise regulations, and provisions applicable to charitable institutions, with particular geographic application to Mato Grosso state and Campo Grande municipality.

**Where can I find the original published text?**
The official text was published in Rio de Janeiro and is now digitally available through the Brazilian government's portal at https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l2463.htm, with permanent identification via the LexML Brazil system.

**How is this law classified in legal systems?**
This document is classified as a statute, which is a formal written document that creates law and serves as a manifestation of statutory law, making it a foundational legal instrument within Brazil's federal legislative framework.

**Why is this law part of a Wikimedia project?**
Law No. 2463 appears on the focus list of WikiProject Brazilian Laws, a collaborative effort to document and structure information about Brazilian legislation within Wikimedia projects, ensuring its preservation and accessibility.

## Why It Matters
Law No. 2463 of April 22, 1955 represents a specific legislative instrument from Brazil's mid-20th century statutory framework, capturing the economic and administrative priorities of the Café Filho presidency. Its focus on customs tariffs and import taxes reflects Brazil's ongoing development of trade regulation and revenue systems during a period of industrialization and economic structuring. The law's explicit geographic targeting of Mato Grosso state and Campo Grande municipality demonstrates the federal government's practice of tailoring tax and tariff policies to specific regional contexts, particularly concerning border states with significant foreign trade activity. 

The inclusion of provisions for charitable institutions and tax exemptions indicates a legislative approach that balanced revenue generation with social policy objectives, recognizing the role of nonprofit organizations in public welfare. As a statute, this law contributed to the body of statutory law that governs Brazil's complex federal system, where municipal, state, and federal jurisdictions intersect. Its documentation in the LexML Brazil system and availability through the official Planalto portal ensures contemporary access to historical legislation, supporting legal research, administrative continuity, and transparency. 

The law's preservation within WikiProject Brazilian Laws highlights its value as a data point in understanding the evolution of Brazilian tax policy, customs regulation, and the legislative patterns of the 1950s. For scholars and practitioners, it exemplifies how Brazilian statutes function as concrete manifestations of legal norms, composed of written provisions that create binding rules within a representative democracy. The public domain status of this official enactment reinforces the principle that citizens must have unrestricted access to the laws governing them, particularly those affecting international trade, local economies, and institutional exemptions.

## Notable For
- **Specific Geographic Targeting:** Explicitly names Mato Grosso state and Campo Grande municipality, distinguishing it from generic federal legislation
- **Multi-Subject Tax Law:** Simultaneously addresses customs tariffs, import taxes, consumption taxes, and fee structures in a single statutory instrument
- **Charitable Institution Provisions:** Includes specific language referencing "Instituição Assistencial" (charitable institutions) and their tax treatment
- **Presidential Promulgation:** Signed by President Café Filho during his brief tenure, representing the executive legislative authority of the period
- **LexML Brazil Cataloging:** Bears a permanent URN identifier (urn:lex:br:federal:lei:1955-04-22;2463) in Brazil's official legal markup language system
- **Digital Accessibility:** Available through the modern Brazilian government portal despite being enacted when Rio de Janeiro was still the capital
- **Wikidata Integration:** Documented as a structured entity within Wikidata with detailed property mappings
- **Public Domain Status:** Exempt from copyright restrictions as an official government edict, ensuring free distribution and reproduction
- **Municipal Governance Reference:** Explicitly mentions "Municipio" within its provisions, indicating interaction with local government structures
- **Foreign Trade Focus:** Addresses "Mercadoria Estrangeira" (foreign merchandise), situating it within Brazil's international trade regulatory framework

## Body

### Legal Identity and Classification
Law No. 2463 of April 22, 1955 is formally identified as a statute, which constitutes a formal written document that creates law. In legal taxonomy, a statute is classified as both a legal term or concept and a subclass of written work, document, and rule. This classification distinguishes it from broader concepts like "legislation" or "legal act" by emphasizing its nature as a concrete manifestation of statutory law. The law's official Portuguese title is "Lei nº 2463, de 22 de abril de 1955," and it carries the standard legal citation "Lei nº 2463/1955." As an instance of a statute, it is composed of legal norms and functions as part of Brazil's broader legal and statutory framework. The document was created through the legislative process and promulgated by executive authority, resulting in binding statutory law for the federative republic.

### Promulgation and Publication Context
The statute was approved by the Presidency of the Federative Republic of Brazil on April 22, 1955, through the act of promulgation by President Café Filho. At the time of enactment, Rio de Janeiro served as Brazil's capital, where the law was officially published. This timing places the law within the brief presidential term of Café Filho, who assumed office following the death of President Getúlio Vargas in 1954. The promulgation process followed standard Brazilian legislative procedure, where draft laws are finalized through executive approval, transforming proposed legislation into enforceable statutory text. The law's publication date coincides with its promulgation date, indicating immediate effectuation upon presidential signature.

### Subject Matter and Regulatory Scope
The law addresses a constellation of fiscal and administrative topics as documented in its main subject classifications. It establishes provisions related to customs tariffs (Taxa Aduaneira), creating the legal framework for duties on imported goods. The statute covers import tax (Imposto De Importação) regulations, specifying tax obligations for foreign merchandise entering Brazilian jurisdiction. It addresses consumption tax (Imposto De Consumo), broadening its fiscal scope beyond importation to domestic commercial activity. The law outlines various fees (Taxas) and provides for tax exemption (Isenção) mechanisms, indicating a balanced approach to revenue collection and relief.

Geographically, the law exhibits specific territorial application. It explicitly references the state of Mato Grosso (Estado De Mato Grosso) and the municipality of Campo Grande (Campo Grande), suggesting targeted economic policies for this central-western region. The inclusion of "Mercadoria Estrangeira" (foreign merchandise) with a recruitment qualifier indicates provisions governing the entry and registration of imported goods. The statute also addresses charitable institutions (Instituição Assistencial), potentially granting special tax status or exemptions to nonprofit organizations. Municipal governance structures (Municipio) are referenced, demonstrating the law's interaction with local administrative authorities.

### Documentation and Accessibility
The law is permanently identified in the LexML Brazil system with the URN urn:lex:br:federal:lei:1955-04-22;2463, providing a standardized locator for legal citation and retrieval. This identifier follows the Brazilian Legal Markup Language schema, enabling machine-readable access to legislative texts. The full text is digitally available at the official URL https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l2463.htm, hosted by the Presidency of the Republic's legislative archive. This accessibility ensures that contemporary researchers, legal practitioners, and citizens can examine the original 1955 enactment despite its historical distance.

The document is cataloged within Wikidata as a structured entity, described simply as "Brazilian law," and participates in the WikiProject Brazilian Laws initiative. This project systematically documents Brazilian legislation across Wikimedia platforms, enhancing discoverability and semantic linking. The law's entry includes detailed property mappings for its main subjects, geographic applications, and administrative metadata, creating a rich network of relational data.

### Historical and Jurisdictional Context
As a federal statute, Law No. 2463 applies to the entire Federative Republic of Brazil, though its specific provisions target particular states and municipalities. Brazil operates as a federal republic with a presidential system, and in 1955, the country was governed from Rio de Janeiro, which remained the capital until Brasília's inauguration in 1960. The law was enacted during the Second Brazilian Republic period (1946-1964), characterized by democratic governance and active legislative production. President Café Filho's promulgation of this law occurred during his transitional administration, which lasted from August 1954 to November 1955.

The statute is written in Brazilian Portuguese, the official language of Brazil, and follows the linguistic and structural conventions of Brazilian legislative drafting. As an official legal document, it is exempt from copyright restrictions under the edict of government doctrine, placing it in the public domain. This status ensures that the text can be freely reproduced, distributed, and analyzed without legal limitation, supporting the principle that laws must be publicly accessible to those they govern.

### Technical and Administrative Metadata
The law's structured data includes precise temporal and spatial coordinates. The publication date of April 22, 1955 serves as both the enactment and effective date. The place of publication, Rio de Janeiro, anchors the document to the then-seat of federal power. The language specification as Brazilian Portuguese reflects the national linguistic standard established since Brazil's independence. The legal citation format "Lei nº 2463/1955" provides a concise reference used in subsequent legislation, judicial opinions, and administrative decisions.

The statute's approval method is recorded as "promulgation," the final executive act that transforms a legislative bill into law. The determination method links directly to President Café Filho's authority, with the point in time precisely documented. This level of administrative detail supports legal provenance and historical accuracy, enabling verification of the law's authenticity and chain of authority.

### Integration with Knowledge Systems
Beyond its legal force, Law No. 2463 functions as a data node within broader knowledge organization systems. Its classification as a statute aligns with global library standards, including Dewey Decimal classifications 342.057 and 348.02 for legal materials. The concept of statute is recognized in major authority files: Library of Congress Authority ID sh85127611, Bibliothèque nationale de France ID 120485802, and German GND ID 4020660-9. While these identifiers refer to the general concept of statutes, they provide the ontological framework within which this specific law exists.

The law's inclusion in WikiProject Brazilian Laws situates it within a collaborative effort to map Brazil's legislative landscape, connecting it to thousands of other statutes, decrees, and complementary norms. This integration facilitates comparative legal analysis, historical research, and computational processing of Brazilian law. The statute's digital preservation through multiple platforms—government archives, LexML, Wikidata, and academic repositories—ensures its endurance as both a legal instrument and a historical artifact, accessible to future generations studying Brazil's economic policy, tax law evolution, and federal-state relations.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1955-04-22;2463)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=2463&ano=1955&data=22/04/1955&ato=c86oXQ61kMJRVTcd2)