# Law No. 2465 of April 25, 1955 > Brazilian law **Wikidata**: [Q105649416](https://www.wikidata.org/wiki/Q105649416) **Source**: https://4ort.xyz/entity/law-no-2465-of-april-25-1955 ## Summary Law No. 2465 of April 25, 1955, known as Lei nº 2465, de 25 de abril de 1955, is a Brazilian federal statute that addresses tariffs, including the Taxa Aduaneira on foreign merchandise imports, taxes on consumption (Imposto De Consumo), fees (Taxas), tax exemptions (Isenção), and provisions related to municipalities and the state of Rio Grande do Sul. Promulgated by President Café Filho through the Presidency of the Federative Republic of Brazil on April 25, 1955, in Rio de Janeiro, it functions as a formal written document creating law. The statute applies nationwide in Brazil and is available in Brazilian Portuguese. ## Key Facts - Title: Lei nº 2465, de 25 de abril de 1955 - Aliases: Lei nº 2465, de 25 de abril de 1955 - Legal citation: Lei nº 2465/1955 - Instance of: statute (formal written document that creates law, including acts, executive orders, and by-laws) - Country: Brazil - Applies to jurisdiction: Brazil - Approved by: Presidency of the Federative Republic of Brazil (qualifiers: Café Filho, point_in_time 1955-04-25, determination_method promulgation) - Publication date: 1955-04-25 - Place of publication: Rio de Janeiro - Language of work or name: Brazilian Portuguese - LexML Brazil ID: urn:lex:br:federal:lei:1955-04-25;2465 - Work available at URL: https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l2465.htm - Main subjects: tariff (stated_as Taxa Aduaneira); municipality (stated_as Municipio); (stated_as Imposto De Consumo); Rio Grande do Sul (stated_as Estado Do Rio Grande Do Sul (Rs)); recruitment ( import, stated_as Mercadoria Estrangeira); fee (stated_as Taxas); tax exemption (stated_as Isenção) - Wikidata description: Brazilian law - On focus list of Wikimedia project: WikiProject Brazilian Laws - Related class: statute (sitelink_count: 117) - Origin location: Brazil (Thing, country in South America; inception 1822-09-07 as sovereign state under Empire of Brazil; earlier as colony from 1549 under State of Brazil and Portuguese Empire from 1500-1815; preferred country value Brazil from 1822; sitelink_count: 381) ## FAQs **What is the official title and how is Law No. 2465 of April 25, 1955 cited?** The full title is Lei nº 2465, de 25 de abril de 1955, with alias Lei nº 2465, de 25 de abril de 1955. Its legal citation appears as Lei nº 2465/1955, sourced from LexML records. **Who approved this law and when was it published?** President Café Filho approved it via the Presidency of the Federative Republic of Brazil on 1955-04-25 through promulgation. Publication occurred the same day in Rio de Janeiro. **What topics does the law cover?** It deals with tariffs like Taxa Aduaneira, consumption taxes labeled Imposto De Consumo, fees as Taxas, tax exemptions called Isenção, import recruitment for foreign merchandise, plus matters on municipalities (Municipio) and Rio Grande do Sul (Estado Do Rio Grande Do Sul (Rs)). **Where can I access the full text, and in what language?** Read it at https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l2465.htm. The work exists in Brazilian Portuguese. **What is the unique identifier and jurisdiction for this statute?** LexML Brazil ID is urn:lex:br:federal:lei:1955-04-25;2465. It applies to the jurisdiction of Brazil. ## Why It Matters This statute establishes key regulatory frameworks for Brazilian customs and fiscal policy, directly shaping how tariffs (Taxa Aduaneira) apply to foreign merchandise imports and influencing consumption taxes (Imposto De Consumo), municipal finances (Municipio), and state-level provisions in Rio Grande do Sul (Estado Do Rio Grande Do Sul (Rs)). By defining fees (Taxas) and tax exemptions (Isenção), it balances revenue collection with economic incentives, impacting trade recruitment and overall import processes in a nation with deep colonial roots from Portuguese Empire (1500-1815) through its sovereign inception in 1822. As a federal law promulgated under President Café Filho, it integrates into Brazil's broader legal ecosystem, supporting WikiProject Brazilian Laws efforts to document such instruments, ensuring transparency via official repositories like Planalto and LexML for ongoing application in South America's largest economy. ## Notable For - Serving as a federal statute on tariff and import-related fiscal measures, including specific handling of Taxa Aduaneira and Mercadoria Estrangeira. - Addressing regional elements like Estado Do Rio Grande Do Sul (Rs) alongside national municipality (Municipio) provisions. - Providing mechanisms for tax exemptions (Isenção) and fees (Taxas) tied to consumption taxes (Imposto De Consumo). - Promulgated by Café Filho on its publication date, distinguishing it as a 1955-era law from Rio de Janeiro. - Featured on WikiProject Brazilian Laws focus list, with dedicated LexML ID for precise legal referencing. - Full text hosted on official Planalto site, enhancing accessibility in Brazilian Portuguese. ## Body ### Classification and Basic Properties Law No. 2465 of April 25, 1955 functions as a statute. This classifies it as a formal written document that creates law, encompassing acts, executive orders, and by-laws. The statute relates to the broader statute class, which holds a sitelink_count of 117. Its Wikidata description labels it simply as a Brazilian law. ### Title, Citation, and Identifiers The official title stands as Lei nº 2465, de 25 de abril de 1955. It carries the alias Lei nº 2465, de 25 de abril de 1955. Legal citation formats it as Lei nº 2465/1955. The unique LexML Brazil ID is urn:lex:br:federal:lei:1955-04-25;2465. These details draw from LexML references dated 2021-01-28 at https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1955-04-25;2465. ### Publication and Approval Details Publication occurred on 1955-04-25 in Rio de Janeiro. Approval came from the Presidency of the Federative Republic of Brazil, with qualifiers noting Café Filho, point_in_time 1955-04-25, and determination_method as promulgation. Supporting references include 2021-02-17 access to https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=2465&ano=1955&data=25/04/1955&ato=66fITQ61kMJRVT3e4 and LexML. ### Jurisdiction, Language, and Availability It applies to the jurisdiction of Brazil. The language of work or name is Brazilian Portuguese. Access the full work at https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l2465.htm, referenced on 2021-02-17 from the legislation site. ### Main Subjects and Scope Core subjects include: - Tariff, stated_as Taxa Aduaneira (reference 2021-04-06 from LexML). - Municipality, stated_as Municipio (same reference). - , stated_as Imposto De Consumo (same). - Rio Grande do Sul, stated_as Estado Do Rio Grande Do Sul (Rs) (same). - Recruitment with qualifier import, stated_as Mercadoria Estrangeira (same). - Fee, stated_as Taxas (same). - Tax exemption, stated_as Isenção (same). All main_subject references trace to 2021-04-06 LexML entries. ### Country Context and Origins Originating in Brazil, a country in South America. Brazil's inception qualifiers note 1822-09-07 as sovereign state under Empire of Brazil (references: 2017-08-13 to http://www.brasil.gov.br/governo/2009/11/imperio and 2017-12-01 to http://www.brasil.gov.br/governo/2016/09/conheca-o-significado-do-7-de-setembro-data-que-marca-a-independencia-do-brasil). Earlier phases: colony from 1549 under State of Brazil; country under Portuguese Empire from 1500 with end_time 1815 and start_time 1500. Preferred country value is Brazil from start_time 1822. Brazil holds sitelink_count 381. ### Wikimedia and Project Focus It appears on the focus list of WikiProject Brazilian Laws, aiding structured documentation of Brazilian legal texts. ## References 1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1955-04-25;2465) 2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=2465&ano=1955&data=25/04/1955&ato=66fITQ61kMJRVT3e4)