# Law No. 2894 of October 1, 1956

> Brazilian law

**Wikidata**: [Q105649595](https://www.wikidata.org/wiki/Q105649595)  
**Source**: https://4ort.xyz/entity/law-no-2894-of-october-1-1956

## Summary
Law No. 2894 of October 1, 1956, officially enacted as "Lei nº 2894, de 1 de outubro de 1956," is a Brazilian federal statute promulgated by President Juscelino Kubitschek. Published in Rio de Janeiro, the law addresses tax regulations concerning import taxes ("Imposto De Importação") and consumption taxes ("Imposto De Consumo"), granting tax exemptions ("Isenção") and concessions related to foreign merchandise ("Mercadoria Estrangeira").

## Key Facts
- **Full Title:** Lei nº 2894, de 1 de outubro de 1956
- **Date of Promulgation:** October 1, 1956
- **Approving Authority:** Presidency of the Federative Republic of Brazil (Juscelino Kubitschek)
- **Jurisdiction:** Federative Republic of Brazil
- **Place of Publication:** Rio de Janeiro, Brazil
- **Legal Classification:** Statute (formal written document that creates law)
- **Main Subjects:** Import Tax, Consumption Tax, Concessions, Foreign Merchandise (Import), Tax Exemption
- **Language:** Brazilian Portuguese
- **Lexml Brazil ID:** urn:lex:br:federal:lei:1956-10-01;2894
- **Legal Citation:** Lei nº 2894/1956
- **Official URL:** https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l2894.htm

## FAQs
**What does Law No. 2894 of October 1, 1956 regulate?**
The law primarily regulates fiscal matters involving import taxes ("Imposto De Importação") and consumption taxes ("Imposto De Consumo"). It specifically addresses concessions and exemptions related to foreign merchandise imported into Brazil.

**Who approved and enacted this law?**
Law No. 2894 was approved and promulgated by the Presidency of the Federative Republic of Brazil, specifically by President Juscelino Kubitschek, on October 1, 1956.

**Where can the full text of this law be accessed?**
The official text is available online through the Brazilian government's portal at https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l2894.htm and is indexed under the Lexml Brazil ID `urn:lex:br:federal:lei:1956-10-01;2894`.

## Why It Matters
Law No. 2894 of October 1, 1956, represents a specific legislative instrument within the broader framework of Brazilian statutory law. As a statute, it serves as a formal written manifestation of legal norms enacted by the Brazilian government. Situated historically in the post-World War II era and during the developmentalist presidency of Juscelino Kubitschek, such fiscal laws were instrumental in shaping Brazil's economic policy. By addressing import and consumption taxes, as well as exemptions for foreign merchandise, this statute contributed to the regulatory environment governing international trade and national taxation. Statutes like this form the concrete, documented evidence of legal rules—statutory law—that govern society and are essential for courts, citizens, and administrators to interpret and enforce the law.

## Notable For
- **Historical Context:** Enacted during the presidency of Juscelino Kubitschek, a period marked by rapid industrialization and economic development in Brazil.
- **Fiscal Regulation:** Specifically targets import and consumption taxes, highlighting its role in Brazil's trade and economic policy.
- **Legal Classification:** Categorized as a "statute," a foundational legal concept defined as a formal written document that creates law.
- **Public Accessibility:** Like all Brazilian statutes, it is an official legal document generally considered in the public domain, ensuring public access to the laws they must follow.
- **Standardized Identification:** Possesses a unique Lexml Brazil ID (`urn:lex:br:federal:lei:1956-10-01;2894`), integrating it into Brazil's official legal information system.

## Body

### Definition and Legal Classification
Law No. 2894 of October 1, 1956 (Lei nº 2894, de 1 de outubro de 1956), is an instance of a **statute**. A statute is a formal written document that creates law, encompassing acts, executive orders, and by-laws. It functions as the manifestation of statutory law and is composed of legal norms. This particular statute applies to the jurisdiction of **Brazil** (the Federative Republic of Brazil) and is written in **Brazilian Portuguese**.

### Promulgation and Publication
The statute was promulgated on **October 1, 1956**, by the **Presidency of the Federative Republic of Brazil**. The approving authority at the time was President **Juscelino Kubitschek**, as indicated by the determination method of "promulgation" on that date. The law was published in **Rio de Janeiro**, which served as the place of publication. At that time, Rio de Janeiro was the capital of Brazil (the capital was later moved to Brasília in 1960). The official legal citation for this text is "Lei nº 2894/1956."

### Main Subjects and Scope
The core content of Law No. 2894 addresses several key fiscal and regulatory subjects:
- **Import Tax ("Imposto De Importação"):** A primary subject of the legislation.
- **Consumption Tax ("Imposto De Consumo"):** Another main subject regulated by the law.
- **Concessions ("Concessão"):** The law deals with the granting of concessions.
- **Foreign Merchandise ("Mercadoria Estrangeira"):** It specifically addresses goods from abroad, in the context of import ("importação").
- **Tax Exemption ("Isenção"):** The law provides for exemptions from taxes.

### Official Identifiers and Access
The statute is indexed within Brazil's official legal documentation systems with the following identifiers and access points:
- **Lexml Brazil ID:** `urn:lex:br:federal:lei:1956-10-01;2894`
- **Official URL:** The full text is available at `https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l2894.htm`.
- **WikiProject:** It is on the focus list of the WikiProject Brazilian Laws.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1956-10-01;2894)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=2894&ano=1956&data=01/10/1956&ato=00dk3Y650dNRVTa32)