# Law No. 2900 of October 5, 1956

> Brazilian law

**Wikidata**: [Q105649602](https://www.wikidata.org/wiki/Q105649602)  
**Source**: https://4ort.xyz/entity/law-no-2900-of-october-5-1956

## Summary
Law No. 2900 of October 5, 1956 (Lei nº 2900, de 5 de outubro de 1956) is a Brazilian federal statute that regulates customs tariffs, import taxes, and consumption taxes on foreign merchandise, including provisions for tax exemptions for nonprofit organizations. Promulgated by President Juscelino Kubitschek and published in Rio de Janeiro, it constitutes a formal legal instrument of statutory law applicable throughout Brazilian jurisdiction.

## Key Facts
- **Full Title:** Lei nº 2900, de 5 de outubro de 1956
- **Alternative Citation:** Lei nº 2900/1956
- **Classification:** Instance of a statute (formal written document that creates law)
- **Promulgation Date:** October 5, 1956
- **Promulgating Authority:** Presidency of the Federative Republic of Brazil
- **President at Promulgation:** Juscelino Kubitschek
- **Place of Publication:** Rio de Janeiro, Brazil
- **Jurisdiction:** Brazil (federal level)
- **Language:** Brazilian Portuguese
- **Lexml Brazil Identifier:** urn:lex:br:federal:lei:1956-10-05;2900
- **Official URL:** https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l2900.htm
- **WikiProject Classification:** WikiProject Brazilian Laws

## FAQs

**What subjects does Law No. 2900 of October 5, 1956 regulate?**
This law addresses customs tariffs (Taxa Aduaneira), import taxes (Imposto De Importação), consumption taxes (Imposto De Consumo), and tax exemptions (Isenção). It specifically covers the treatment of foreign merchandise (Mercadoria Estrangeira) and provisions for welfare institutions (Instituição Assistencial).

**Who approved Law No. 2900 and when did it take effect?**
The law was promulgated by the Presidency of the Federative Republic of Brazil under President Juscelino Kubitschek on October 5, 1956. It was published the same day in Rio de Janeiro, which was serving as the federal capital at that time (Brasília became the capital in 1960).

**Where can the official text of Law No. 2900 be accessed?**
The official text is available through the Brazilian Presidency's legislative portal at https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l2900.htm. It is also indexed under the Lexml Brazil system with identifier urn:lex:br:federal:lei:1956-10-05;2900.

## Why It Matters
Law No. 2900 of October 5, 1956 represents an important component of Brazil's mid-20th century trade and fiscal regulatory framework. Enacted during the presidency of Juscelino Kubitschek—a period marked by ambitious industrialization and economic development policies—this statute addressed the taxation of imported goods and customs operations, which were critical mechanisms for both revenue generation and trade protection during Brazil's accelerated modernization efforts.

The law's provisions for tax exemptions for nonprofit welfare institutions (Instituições Assistenciais) demonstrate the legislative attention given to social welfare considerations within the broader customs and import tax framework. As a federal statute, it carries the full force of statutory law and contributes to the body of legal norms governing Brazil's international trade relationships and domestic tax obligations on foreign merchandise.

## Notable For
- **Mid-Century Trade Legislation:** Represents Brazilian customs and import tax regulation during the Kubitschek development era
- **Social Welfare Provisions:** Includes specific tax exemption mechanisms for nonprofit assistance institutions
- **Federal Capital Publication:** Published in Rio de Janeiro before Brasília became the federal capital in 1960
- **Digital Availability:** Officially accessible through the Brazilian Presidency's digital legislative archive
- **Structured Legal Identification:** Assigned persistent Lexml Brazil identifier for reliable citation and reference

## Body

### Classification and Legal Status
Law No. 2900 of October 5, 1956 is classified as a **statute**—a formal written document that creates law. Statutes serve as the concrete manifestation of statutory law and are characterized as subclasses of written work, document, and rule. This law functions as a legal norm within the Brazilian legal system, having been created through the legislative process and promulgated by executive authority.

As a federal statute, the law applies to the entire jurisdiction of Brazil. It represents one component of Brazil's extensive body of statutory law, which comprises the formal written rules enacted by the government and recorded as official legal documents.

### Promulgation and Publication
The law was promulgated on **October 5, 1956** by the **Presidency of the Federative Republic of Brazil**, with **Juscelino Kubitschek** serving as President. The promulgation method is recorded as the standard legal procedure for federal legislation.

The law was published in **Rio de Janeiro**, which at that time served as Brazil's federal capital. (Brazil would not transfer its capital to Brasília until April 22, 1960, nearly four years after this law's promulgation.) Publication in the capital was the standard procedure for ensuring official notice and legal validity of federal legislation.

### Subject Matter and Scope
Law No. 2900 addresses multiple interconnected subjects related to customs and taxation on imported goods:

- **Customs Tariff (Taxa Aduaneira):** The duties and charges applied to merchandise crossing Brazilian borders
- **Import Tax (Imposto De Importação):** Specific taxation on goods brought into Brazilian territory from abroad
- **Consumption Tax (Imposto De Consumo):** Taxation related to the consumption of goods
- **Foreign Merchandise (Mercadoria Estrangeira):** Provisions specifically addressing goods of foreign origin entering Brazil
- **Tax Exemption (Isenção):** Mechanisms for relief from tax obligations
- **Welfare Institutions (Instituição Assistencial):** Special provisions applying to nonprofit assistance organizations

The integration of these subjects indicates a comprehensive approach to regulating the fiscal treatment of imported goods, including both the general framework and specific exceptions for charitable or welfare purposes.

### Jurisdiction and Language
The law applies to the entire **Federative Republic of Brazil** as its jurisdiction. As a federal statute, it has effect throughout all Brazilian states and territories, superseding any conflicting local regulations on the same matters.

The law is written and published in **Brazilian Portuguese**, the official language of Brazil. This reflects the standard practice for all Brazilian federal legislation.

### Legal Identification and Citation
The law carries several official identifiers that facilitate its reference and retrieval:

- **Legal Citation:** Lei nº 2900/1956
- **Full Title:** Lei nº 2900, de 5 de outubro de 1956
- **Lexml Brazil ID:** urn:lex:br:federal:lei:1956-10-05;2900

The Lexml Brazil identifier follows a standardized format (URN - Uniform Resource Name) that encodes key metadata: the country (br), level of government (federal), type of instrument (lei), date (1956-10-05), and number (2900). This ensures persistent, unambiguous identification of the legal text regardless of where or how it is accessed.

### Digital Access and Availability
The official text of Law No. 2900 is available digitally through the **Brazilian Presidency's legislative portal** at the Planalto government website. The specific URL (https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l2900.htm) places it within the Civil House (Casa Civil) section, organized under the 1950-1969 legislative period.

This digital availability ensures public access to the law, consistent with principles of open government and the public domain status of official legal documents. In jurisdictions including the United States and France—and by general principle in Brazil—statutes and official legal texts are not subject to copyright restrictions, ensuring citizens can freely access the laws that govern them.

### Context Within Brazilian Legal History
Law No. 2900 was enacted during a significant period in Brazilian political and economic history. President **Juscelino Kubitschek** (in office 1956-1961) is known for his ambitious development program, including the construction of Brasília and accelerated industrialization efforts. Customs and import regulations during this period played important roles in both protecting domestic industries and managing international trade relationships.

The law's provisions addressing nonprofit welfare institutions also reflect the Brazilian state's historical engagement with social welfare through tax policy—using exemption mechanisms to support charitable activities that serve public interests.

### WikiProject Classification
Law No. 2900 is included in **WikiProject Brazilian Laws**, indicating its recognition within collaborative knowledge organization efforts focused on documenting Brazil's legal framework. This classification supports the systematic organization and improvement of content related to Brazilian legislation across Wikimedia projects.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1956-10-05;2900)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=2900&ano=1956&data=05/10/1956&ato=1f6EzZ650dNRVT770)