# Law No. 2897 of October 5, 1956

> Brazilian law

**Wikidata**: [Q105649599](https://www.wikidata.org/wiki/Q105649599)  
**Source**: https://4ort.xyz/entity/law-no-2897-of-october-5-1956

## Summary
Law No. 2897 of October 5, 1956, is a Brazilian federal statute promulgated by President Juscelino Kubitschek that regulates various fiscal and administrative matters, including import taxes, customs tariffs, and tax exemptions. Front-loading its primary function, the law serves as a formal legal instrument governing the taxation of foreign goods, concessions, and the status of religious organizations and municipalities within the jurisdiction of Brazil.

## Key Facts
- **Official Title:** Lei nº 2897, de 5 de outubro de 1956.
- **Legal Citation:** Lei nº 2897/1956.
- **Date of Promulgation:** October 5, 1956.
- **Promulgating Authority:** Presidency of the Federative Republic of Brazil (specifically signed by Juscelino Kubitschek).
- **Country of Origin:** Brazil.
- **Jurisdiction:** Federal Republic of Brazil.
- **Language of Work:** Brazilian Portuguese.
- **Place of Publication:** Rio de Janeiro (the Brazilian capital at the time of enactment).
- **Primary Subject Matter:** Import taxes (Imposto De Importação), customs tariffs (Taxa Aduaneira), and consumption taxes (Imposto De Consumo).
- **Specific Entities Addressed:** Religious organizations (Instituição Religiosa), the State of Piauí, and various municipalities.
- **Legal Classification:** Statute (formal written document that creates law).
- **Digital Identifier:** LexML Brazil ID `urn:lex:br:federal:lei:1956-10-05;2897`.
- **Availability:** The full text is hosted on the official Planalto government website.

## FAQs
**What is the primary legal scope of Law No. 2897?**
This statute primarily addresses fiscal regulations, specifically focusing on the implementation and exemption of import and consumption taxes. It also establishes rules regarding customs tariffs and the recruitment or import of foreign goods into Brazil.

**Who was responsible for the approval and publication of this law?**
The law was approved and promulgated by President Juscelino Kubitschek on October 5, 1956. It was officially published in Rio de Janeiro, which served as the seat of the Brazilian government before the capital moved to Brasília in 1960.

**Which specific institutions or regions are mentioned in the law's subject matter?**
The law contains provisions that directly relate to religious organizations and municipalities. Additionally, it specifically addresses legal or fiscal matters concerning the State of Piauí.

**How is Law No. 2897 classified within the legal system?**
It is classified as a statute, which is a formal written document that serves as a manifestation of statutory law. As an official legislative enactment, it is composed of legal norms and is considered to be in the public domain under the "edict of government doctrine."

## Why It Matters
Law No. 2897 is a significant component of Brazil’s mid-20th-century legislative framework, enacted during the transformative presidency of Juscelino Kubitschek. It matters because it provides the concrete, written evidence of the legal rules—statutory law—that governed international trade and domestic consumption during a period of significant national development. By codifying specific tax exemptions and tariffs, the law directly influenced the economic operations of religious institutions, municipal governments, and the State of Piauí. As a statute, it ensures that these mandates are documented and accessible, reinforcing the principles of the rule of law and providing a definitive reference point for courts and administrators.

## Notable For
- **Kubitschek Administration Legacy:** Enacted during the "Golden Years" of Juscelino Kubitschek’s presidency, reflecting the legislative priorities of that era.
- **Fiscal Complexity:** Notable for addressing a wide array of fiscal instruments, including import duties, consumption taxes, and customs tariffs, in a single act.
- **Institutional Recognition:** Specifically grants legal or fiscal consideration to religious organizations and municipal entities.
- **Regional Focus:** One of the few federal laws of its time to explicitly list the State of Piauí as a main subject of its provisions.
- **Public Domain Status:** As an official government edict, it is exempt from copyright, ensuring that the public has unrestrained access to the mandates they must follow.
- **Modern Digital Integration:** Recognized by the WikiProject Brazilian Laws and indexed in the LexML Brazil database for modern legal research.

## Body

### Classification and Legal Nature
Law No. 2897 is formally classified as a **statute**, a subclass of "written work," "document," and "rule." In the legal hierarchy, it serves as a manifestation of statutory law and is composed of specific "legal norms." As a statute, it followed the standard legislative process, beginning as a draft law before being caused by a formal legal act of legislation. Under the "edict of government doctrine," this law is considered to be in the public domain, meaning it is not subject to copyright and is freely accessible to the public.

### Historical Context and Promulgation
The law was enacted on **October 5, 1956**, a period when Brazil was a federal republic with its capital located in **Rio de Janeiro**. The document was approved and promulgated by **Juscelino Kubitschek**, who served as the President of the Federative Republic of Brazil. This timing places the law within the early years of Kubitschek's term, which began in 1956 and was characterized by significant economic and infrastructure projects.

### Subject Matter and Fiscal Provisions
The primary focus of Law No. 2897 is the regulation of trade and consumption through various tax mechanisms. The subjects covered include:
- **Import Tax (Imposto De Importação):** Regulations regarding the duties placed on goods entering the country.
- **Customs Tariffs (Taxa Aduaneira):** Specific fees associated with the processing of foreign merchandise.
- **Consumption Tax (Imposto De Consumo):** Rules governing taxes on the use or purchase of goods.
- **Tax Exemptions (Isenção):** Provisions that allow certain entities or goods to be free from the obligation of paying these taxes.
- **Foreign Goods (Mercadoria Estrangeira):** The law specifically addresses the recruitment and import of items from outside Brazil.

### Institutional and Regional Impact
Beyond general fiscal policy, Law No. 2897 addresses specific sectors of Brazilian society and geography:
- **Religious Organizations:** The law includes provisions regarding "Instituição Religiosa," likely relating to their tax status or ability to import goods.
- **Municipalities:** Local government entities (Municípios) are identified as subjects affected by the statute's regulations.
- **State of Piauí:** The law explicitly mentions the "Estado Do Piaui," indicating that certain provisions were tailored to or had a direct impact on this specific Brazilian state.
- **Concessions:** The statute also deals with "Concessão," referring to the granting of rights or lands by the government.

### Technical Specifications and Access
The law is written in **Brazilian Portuguese** and is officially cited as **Lei nº 2897/1956**. It is indexed in the **LexML Brazil** system under the unique identifier `urn:lex:br:federal:lei:1956-10-05;2897`. For researchers and the general public, the work is available at the official URL provided by the Planalto (the seat of the Brazilian executive branch): `https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l2897.htm`. It is also a subject of interest for the **WikiProject Brazilian Laws**, which focuses on the curation of Brazilian legislative history.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1956-10-05;2897)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=2897&ano=1956&data=05/10/1956&ato=ad3UzY650dNRVT6d6)