# Law No. 2467 of April 25, 1955

> Brazilian law

**Wikidata**: [Q105649418](https://www.wikidata.org/wiki/Q105649418)  
**Source**: https://4ort.xyz/entity/law-no-2467-of-april-25-1955

## Summary
Law No. 2467 of April 25, 1955, is a Brazilian federal statute that provides for the reduction of tariffs and exemption from taxes on specific imported goods. Promulgated by President Café Filho, the law addresses customs duties, import taxes, and consumption taxes related to foreign merchandise. It was published in Rio de Janeiro on April 25, 1955, and applies to the jurisdiction of Brazil.

## Key Facts
- **Full Title:** Lei nº 2467, de 25 de abril de 1955
- **Alternative Title:** Lei nº 2467/1955
- **Type of Entity:** Statute (a formal written document that creates law)
- **Date of Promulgation:** April 25, 1955
- **Approving Authority:** Presidency of the Federative Republic of Brazil
- **Promulgated By:** Café Filho
- **Jurisdiction:** Brazil
- **Place of Publication:** Rio de Janeiro
- **Language:** Brazilian Portuguese
- **Main Subjects:** Tariff (Taxa Aduaneira), Import Tax (Imposto De Importação), Consumption Tax (Imposto De Consumo), Foreign Merchandise (Mercadoria Estrangeira), and Tax Exemption (Isenção)
- **Lexml Brazil ID:** urn:lex:br:federal:lei:1955-04-25;2467
- **Official URL:** https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l2467.htm
- **WikiProject Membership:** WikiProject Brazilian Laws

## FAQs
**What is the primary purpose of Law No. 2467/1955?**
The law's primary purpose is to establish legal provisions for tax exemptions and tariff reductions. It specifically targets the Tariff (Taxa Aduaneira), Import Tax (Imposto De Importação), and Consumption Tax (Imposto De Consumo) applied to foreign merchandise (Mercadoria Estrangeira).

**Who enacted Law No. 2467/1955?**
The law was enacted by the Presidency of the Federative Republic of Brazil, with the promulgation performed by President Café Filho on April 25, 1955.

**Where is the law applicable and where was it published?**
Law No. 2467/1955 applies to the entire jurisdiction of Brazil. It was published in the city of Rio de Janeiro.

**How can the full text of Law No. 2467/1955 be accessed?**
The full text is available online at the official Planalto government website via the URL https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l2467.htm. It can also be identified in the Brazilian legal system through its Lexml ID: urn:lex:br:federal:lei:1955-04-25;2467.

## Why It Matters
Law No. 2467 of April 25, 1955, represents a specific instance of Brazilian federal economic policy during the mid-20th century, aimed at regulating the fiscal burden on international trade. As a formal statute, it functions as a manifestation of statutory law, creating legal norms that directly influenced import costs and consumption taxes for foreign goods. The law's existence provides historical insight into the legislative priorities of the Café Filho administration in 1955. Its detailed cataloging in systems like Lexml and inclusion in WikiProject Brazilian Laws underscores its enduring relevance as a component of Brazil's legal history and its accessibility for contemporary legal research.

## Notable For
- **Specific Fiscal Focus:** Directly addresses and modifies the application of tariffs and taxes on imported goods, including provisions for tax exemption (Isenção).
- **Historical Enactment:** Promulgated in 1955 by President Café Filho, marking a specific legislative action during a pivotal period in Brazilian political history.
- **Federal Jurisdiction:** A nationwide law applicable to all of Brazil.
- **Structured Legal Record:** Identified by a unique Lexml URN and a specific legal citation, ensuring its precise identification within the vast body of Brazilian legislation.

## Body

### Legislative Classification and Origin
Law No. 2467 is a statute, classified as a formal written document created to establish law. As an instance of a legal act, it functions as a legal norm and is considered a part of the broader concepts of law and statutory law. The law was created through the process of legislation, following the draft laws stage, and was formally promulgated.

### Provisions and Subject Matter
The law's content is explicitly focused on fiscal regulations concerning the importation of goods. The core legal subjects addressed in the statute are:
-   **Taxation:** It establishes rules concerning the **Tariff (Taxa Aduaneira)** and the **Import Tax (Imposto De Importação)**.
-   **Consumption Tax:** It includes provisions related to the **Consumption Tax (Imposto De Consumo)**.
-   **Foreign Goods:** The law specifically regulates these taxes in the context of **Foreign Merchandise (Mercadoria Estrangeira)**.
-   **Exemption:** A central function of the law is to provide for **Tax Exemption (Isenção)**, granting relief from the aforementioned taxes for qualifying situations.

### Official Records and Metadata
The law is extensively cataloged in official Brazilian and structured knowledge systems:
-   **Publication Details:** It was published on April 25, 1955, in **Rio de Janeiro**, which served as a primary site for federal publications. The text is written in **Brazilian Portuguese**.
-   **Official Identification:** The law's official identifier in the Lexml Brazil system is `urn:lex:br:federal:lei:1955-04-25;2467`. Its standard legal citation is `Lei nº 2467/1955`.
-   **Digital Access:** The authoritative text is hosted on the official government portal of the Presidency of the Republic at `https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l2467.htm`.
-   **Knowledge Base Data:** The entity is described as a "Brazilian law" on Wikidata and is a listed topic within **WikiProject Brazilian Laws**, highlighting its relevance for structured data and encyclopedic documentation.

### Enactment Authority
The law was officially approved and enacted by the **Presidency of the Federative Republic of Brazil**. The specific act of promulgation was carried out by **Café Filho**, who was the President at the time. The determination method for this law is recorded as promulgation, signifying its formal announcement and enactment into law.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1955-04-25;2467)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=2467&ano=1955&data=25/04/1955&ato=d55gXR61kMJRVT081)