# Law No. 2993 of December 6, 1956

> Brazilian law

**Wikidata**: [Q105648943](https://www.wikidata.org/wiki/Q105648943)  
**Source**: https://4ort.xyz/entity/law-no-2993-of-december-6-1956

## Summary
Law No. 2993, enacted on December 6, 1956, is a Brazilian federal statute approved by the Presidency of the Federative Republic of Brazil that establishes regulations concerning tariffs, import taxes, consumption taxes, and tax exemptions for foreign goods. Formally cited as *Lei nº 2993/1956*, this legal document was promulgated by President Juscelino Kubitschek and remains part of the statutory law framework of Brazil.

## Key Facts
- **Official Title:** Lei nº 2993, de 6 de dezembro de 1956
- **Legal Citation:** Lei nº 2993/1956
- **Date of Enactment:** December 6, 1956
- **Jurisdiction:** Brazil (Federative Republic of Brazil)
- **Approving Authority:** Presidency of the Federative Republic of Brazil
- **Promulgation:** Promulgated by Juscelino Kubitschek
- **Publication Location:** Rio de Janeiro
- **Language:** Brazilian Portuguese
- **Instance Of:** Statute (a formal written document that creates law)
- **LexML Identifier:** urn:lex:br:federal:lei:1956-12-06;2993
- **Main Subjects:** 
  - Tariff (Taxa Aduaneira)
  - Import Tax (Imposto De Importação)
  - Consumption Tax (Imposto De Consumo)
  - Tax Exemption (Isenção)
  - Foreign Goods (Mercadoria Estrangeira)
- **Availability:** Hosted at https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l2993.htm
- **WikiProject Scope:** Included in the scope of WikiProject Brazilian Laws
- **Copyright Status:** As a statute, it is a public domain document in the United States and France under the edict of government doctrine.

## FAQs
**What specific taxes and regulations does Law No. 2993 address?**
This law primarily covers "Taxa Aduaneira" (tariffs), "Imposto De Importação" (import tax), and "Imposto De Consumo" (consumption tax). It also stipulates conditions for "Isenção" (tax exemption) and the handling of "Mercadoria Estrangeira" (foreign goods).

**Who signed Law No. 2993 into effect?**
The law was approved by the Presidency of the Federative Republic of Brazil. The specific determination method used was promulgation by Juscelino Kubitschek on December 6, 1956.

**Where was Law No. 2993 published?**
The place of publication listed for this law is Rio de Janeiro. This is consistent with the period prior to the transfer of the federal capital to Brasília in 1960.

**How is this law identified in official Brazilian legal databases?**
In the LexML system, which standardizes legal legislation metadata, the law is identified by the URN `urn:lex:br:federal:lei:1956-12-06;2993`. It is also legally cited as *Lei nº 2993/1956*.

**Is the text of Law No. 2993 freely accessible?**
Yes, the work is available at the official URL provided by the Brazilian government (`planalto.gov.br`). Like other statutes, it is generally in the public domain in jurisdictions like the United States and France because it is an official edict of government.

## Why It Matters
Law No. 2993 of 1956 is significant as a regulatory instrument that defined the fiscal landscape regarding international trade and consumption in Brazil during the mid-20th century. By establishing the rules for import taxes, tariffs, and consumption taxes, the law directly influenced the cost of foreign goods and the economic dynamics of imports. Its provisions for tax exemptions ("Isenção") were particularly crucial for defining exceptions that could stimulate specific sectors of the economy or allow essential goods to enter the market without prohibitive duties.

As a statute, this document represents the formal exercise of state authority, serving as the "manifestation of statutory law" that binds citizens and businesses within its jurisdiction. Its enactment under President Juscelino Kubitschek places it within a historically pivotal era in Brazilian politics, marking a period of developmentalism and infrastructure expansion. Furthermore, its preservation in the LexML database and official government archives ensures that the legal precedent and historical record of Brazil's 1956 trade policies remain accessible and verifiable.

## Notable For
- **Specific Tax Focus:** Distinct for its comprehensive regulation of import taxes, consumption taxes, and tariffs rather than general civil or criminal law.
- **Historical Administration:** Promulgated during the administration of Juscelino Kubitschek, linking it to the developmentalist policies of the 1950s.
- **Capital Transition:** Published in Rio de Janeiro, making it one of the federal laws enacted in the former capital shortly before the inauguration of Brasília.
- **Standardized Identification:** Uses the specific LexML URN format (`urn:lex:br:federal:lei:1956-12-06;2993`), facilitating its integration into modern digital legal systems.

## Body

### Legal Classification and Definition
Law No. 2993 of December 6, 1956, is classified as a **statute**. In legal taxonomy, a statute is defined as a formal written document that creates law, serving as a subclass of written work, document, and rule. This specific entity acts as a manifestation of statutory law within the Federative Republic of Brazil. As a statute, it follows "draft laws" and is caused by the act of "legislation." The document is composed of legal norms and functions as an official record of legal rules enacted by the government. Like other statutes, it is generally in the public domain in the United States and France under the edict of government doctrine, which holds that official legal documents are not subject to copyright.

### Legislative Enactment and Authority
The legislative authority behind this law derives from the **Presidency of the Federative Republic of Brazil**. The enactment process involved the determination method of "promulgation," which was executed by **Juscelino Kubitschek** on the specific date of December 6, 1956. This period in Brazilian history (1956) falls within the presidential term of Kubitschek, known for his developmentalist policies. The law serves as an official record of the federal government's legislative intent at that time.

### Subject Matter and Provisions
The primary subject matter of Law No. 2993 focuses on fiscal regulations related to trade and goods. The law encompasses several distinct areas:
- **Tariff (Taxa Aduaneira):** Regulations regarding duties imposed on imported or exported goods.
- **Import Tax (Imposto De Importação):** Specific taxation levied on merchandise brought into the country from abroad.
- **Consumption Tax (Imposto De Consumo):** Taxes applied to the consumption of goods.
- **Tax Exemption (Isenção):** Provisions that release certain parties or goods from tax obligations.
- **Foreign Goods (Mercadoria Estrangeira):** Regulations concerning the recruitment, entry, and handling of products originating from outside the country.

### Jurisdiction, Language, and Publication
This statute applies to the jurisdiction of **Brazil**, utilizing **Brazilian Portuguese** as the language of the work or name. At the time of its enactment on December 6, 1956, the place of publication was **Rio de Janeiro**. This is historically accurate as Brasília was inaugurated as the federal capital in April 1960, making Rio de Janeiro the seat of the federal government and the location for official legal publications in 1956.

### Documentation and Identifiers
For the purpose of legal referencing and digital archiving, Law No. 2993 is associated with several specific identifiers:
- **LexML Brazil ID:** `urn:lex:br:federal:lei:1956-12-06;2993`
- **Legal Citation:** *Lei nº 2993/1956*
- **Official URL:** https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l2993.htm

The law is included in the "on focus list of Wikimedia project" under **WikiProject Brazilian Laws**, indicating its relevance to encyclopedic documentation and the organization of legal data within knowledge bases.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1956-12-06;2993)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=2993&ano=1956&data=06/12/1956&ato=4ccc3YU90dNRVTb7b)