# Law No. 2893 of October 1, 1956

> Brazilian law

**Wikidata**: [Q105649594](https://www.wikidata.org/wiki/Q105649594)  
**Source**: https://4ort.xyz/entity/law-no-2893-of-october-1-1956

## Summary
Law No. 2893 of October 1, 1956, is a Brazilian statute enacted to regulate tariffs, import taxes, and exemptions, particularly addressing customs duties on foreign goods and supporting educational institutions. Promulgated during the presidency of Juscelino Kubitschek, it forms part of Brazil’s historical trade and fiscal legislation.

## Key Facts
- **Enactment Date:** October 1, 1956.
- **Approved By:** President Juscelino Kubitschek.
- **Jurisdiction:** Federative Republic of Brazil.
- **Main Subjects:** Tariffs, import tax, tax exemptions, educational institutions, and foreign merchandise.
- **Legal Citation:** Lei nº 2893/1956.
- **Publication Date:** October 1, 1956 (Rio de Janeiro).
- **Language:** Brazilian Portuguese.
- **Key Provisions:** Established tax rates for imported goods, exempted educational materials, and adjusted customs procedures.
- **LexML Brazil ID:** urn:lex:br:federal:lei:1956-10-01;2893.
- **Historical Context:** Part of Brazil’s mid-20th-century economic reforms under Kubitschek’s government.

## FAQs
**What was the primary purpose of Law No. 2893?**  
This law aimed to regulate customs duties and import taxes in Brazil, with specific provisions for tax exemptions on educational materials and equipment.

**Who approved the law and when?**  
The law was approved by President Juscelino Kubitschek on October 1, 1956, during his term as head of state.

**What goods were exempt from taxation under this law?**  
Educational institutions were granted exemptions for imported materials, including scientific, artistic, and literary resources, provided they were used exclusively for teaching purposes.

**How did the law impact trade practices?**  
It standardized tariff procedures for foreign merchandise entering Brazil, influencing trade policies and customs operations during the 1950s.

**Is this law still relevant today?**  
While superseded by later legislation, it remains a historical reference for Brazil’s mid-20th-century trade regulation and fiscal policy.

## Why It Matters
Law No. 2893 of 1956 played a pivotal role in shaping Brazil’s trade and fiscal framework during a period of rapid industrialization and economic growth. By regulating import taxes and exempting educational resources, it supported both economic development and access to knowledge, reflecting the government’s priorities under President Kubitschek. The law also underscores Brazil’s historical approach to balancing revenue generation with social investment, particularly in education. Its provisions influenced subsequent trade policies and customs practices, leaving a lasting imprint on the country’s legal and economic history.

## Notable For
- **Tax Exemptions for Education:** Explicitly exempted educational materials, prioritizing academic and cultural development.
- **Mid-20th-Century Reforms:** Part of Kubitschek’s broader agenda to modernize Brazil’s economy and infrastructure.
- **Customs Standardization:** Streamlined tariff procedures for imported goods, enhancing trade regulation.
- **Historical Significance:** Reflects Brazil’s shift toward industrialization and its strategic use of fiscal policy to drive growth.

## Body

### Historical and Legislative Context
Law No. 2893 was enacted on October 1, 1956, during the presidency of Juscelino Kubitschek (1956–1961), a period marked by ambitious economic and social reforms under the "50 Years of Progress in 5" agenda. This legislation aligned with broader efforts to industrialize Brazil and strengthen its economic infrastructure. The law was published in Rio de Janeiro, the capital at the time, and remains accessible via the LexML Brazil database (ID: urn:lex:br:federal:lei:1956-10-01;2893).

### Legal Provisions and Scope
The statute primarily addressed **tariffs** and **import taxes** (Imposto de Importação) on foreign merchandise, establishing clear tax rates and procedures for customs clearance. Key provisions included:
- **Tax Exemptions:** Educational institutions (estabelecimentos de ensino) were exempt from duties on imported scientific, artistic, and literary materials, provided these items were used exclusively for educational purposes.
- **Import Regulations:** The law defined rules for assessing taxable values of imported goods and outlined conditions for tax adjustments or refunds.
- **Scope:** Applied to all foreign goods entering Brazilian territory, emphasizing fiscal control and trade standardization.

### Economic and Social Impact
By regulating import taxes, the law influenced Brazil’s trade balance and revenue generation during a critical growth phase. The exemptions for educational materials reflected a strategic investment in human capital, supporting schools and universities during a period of expanding access to education. This dual focus on economic regulation and social development mirrored the government’s priorities, which included modernizing the country and reducing regional disparities.

### Connection to Broader Legal Framework
Law No. 2893 operated within Brazil’s constitutional framework, specifically under the 1946 Constitution, which granted the federal government authority over customs and taxation. It complemented other mid-20th-century laws aimed at industrialization, such as the 1958 Foreign Investment Law, and preceded later trade reforms like the 1990 Foreign Trade Law. The statute’s emphasis on procedural clarity also reinforced the rule of law in fiscal administration, a principle upheld in Brazil’s current 1988 Constitution.

### Legacy and Relevance
While many of its provisions have been updated or replaced by subsequent legislation (e.g., the 1996 Customs Law), Law No. 2893 remains a historical marker of Brazil’s mid-20th-century economic strategy. Its approach to balancing taxation with social objectives—such as supporting education—continues to influence debates on fiscal policy and trade regulation. Scholars and policymakers reference the law to contextualize Brazil’s trajectory from agrarian economy to industrial power, highlighting its role in shaping the nation’s economic identity.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1956-10-01;2893)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=2893&ano=1956&data=01/10/1956&ato=1c3g3Y650dNRVTb39)