# Law No. 3049 of December 21, 1956

> Brazilian law

**Wikidata**: [Q105649758](https://www.wikidata.org/wiki/Q105649758)  
**Source**: https://4ort.xyz/entity/law-no-3049-of-december-21-1956

## Summary
Law No. 3049 of December 21, 1956 is a Brazilian statute promulgated by President Juscelino Kubitschek that establishes regulations concerning tariffs, import taxes, consumption taxes, and tax exemptions, with specific provisions for the state of Rio Grande do Sul. This federal law, published in Rio de Janeiro and available in Brazilian Portuguese, represents a formal legislative act from a pivotal period of Brazilian economic development and industrialization.

## Key Facts
- **Official Title:** Lei nº 3049, de 21 de dezembro de 1956
- **Legal Citation:** Lei nº 3049/1956
- **Promulgation Date:** December 21, 1956
- **Promulgating Authority:** Presidency of the Federative Republic of Brazil under President Juscelino Kubitschek
- **Method of Enactment:** Promulgation
- **Legal Classification:** Instance of a statute, which is a formal written document that creates law and serves as a manifestation of statutory law
- **Primary Subjects:** Tariff (Taxa Aduaneira), import tax (Imposto De Importação), consumption tax (Imposto De Consumo), tax exemption (Isenção), and specific provisions for Rio Grande do Sul (Estado Do Rio Grande Do Sul (Rs))
- **Jurisdiction:** Applies to the Federative Republic of Brazil, a federal republic with a presidential system and representative democracy
- **Place of Publication:** Rio de Janeiro
- **Language:** Brazilian Portuguese, the official language of Brazil
- **LexML Identifier:** urn:lex:br:federal:lei:1956-12-21;3049
- **Official URL:** https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3049.htm
- **Wikimedia Project:** On focus list of WikiProject Brazilian Laws
- **Statute Definition:** A formal written document that creates law, encompassing acts, executive orders, and by-laws, classified as a legal term or legal concept and subclass of written work, document, and rule
- **Copyright Status:** As a statute, it is in the public domain in the United States under the edict of government doctrine and similarly in France, ensuring unrestricted public access
- **Global Equivalents:** Equivalent to schema.org/Legislation class in structured data standards
- **Library Classification:** Cataloged under Dewey Decimal 342.057 and 348.02, with Library of Congress Authority ID sh85127611 and GND ID 4020660-9
- **Brazilian Context:** Enacted during the presidency of Juscelino Kubitschek (1956-1961), a period of rapid development that included the construction of Brasília and aggressive industrialization policies

## FAQs
**What specific taxes and fees does Law No. 3049 regulate?**  
The law regulates multiple fiscal instruments including customs tariffs (Taxa Aduaneira), import taxes (Imposto De Importação), consumption taxes (Imposto De Consumo), and tax exemption provisions (Isenção), creating a comprehensive framework for import-related fiscal policy in Brazil.

**Who signed Law No. 3049 into effect and what was the historical context?**  
President Juscelino Kubitschek promulgated the law on December 21, 1956, during his first year in office. This occurred during his ambitious development program known as "50 years in 5," which emphasized rapid industrialization and infrastructure development in post-war Brazil.

**Where can legal professionals and researchers access the official text of this statute?**  
The complete official text is available at https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3049.htm, published in Brazilian Portuguese, and is identified by the LexML URN urn:lex:br:federal:lei:1956-12-21;3049 for permanent citation and retrieval.

**What type of legal instrument is Law No. 3049 and how does it fit into Brazil's legal system?**  
It is a federal statute, which is a formal written document that creates law and serves as the manifestation of statutory law within Brazil's federal republic system. As a statute, it functions as a subclass of written work and document, composed of legal norms and enacted through the legislative process culminating in presidential promulgation.

**Why does this law specifically mention Rio Grande do Sul?**  
The statute includes specific provisions for the state of Rio Grande do Sul (Estado Do Rio Grande Do Sul (Rs)), indicating that it contains targeted tax regulations or exemptions applicable specifically to that southern Brazilian state, likely reflecting regional economic development priorities or special customs arrangements for that border region.

**Is this law protected by copyright or can it be freely distributed?**  
As an official legislative enactment, Law No. 3049 is in the public domain under the edict of government doctrine, which establishes that official legal documents including legislative enactments are not copyrightable in jurisdictions like the United States and France, ensuring free public access to the laws that govern society.

## Why It Matters
Law No. 3049 of December 21, 1956 matters because it represents a concrete example of Brazil's mid-20th century economic policy framework during a transformative period of national development. Enacted during Juscelino Kubitschek's presidency—a leader who championed rapid industrialization and whose legacy includes building the new capital Brasília—this statute helped establish the fiscal infrastructure necessary for managing international trade and protecting nascent domestic industries. The law's comprehensive approach to tariffs, import taxes, and consumption taxes provided the Brazilian government with critical policy levers to regulate foreign commerce, generate revenue, and implement regional development strategies, as evidenced by its specific provisions for Rio Grande do Sul. As a formal statute, it exemplifies how Brazil's federal government exercises legislative authority through written enactments that become binding statutory law, contributing to the rule of law and economic governance. Its inclusion in the WikiProject Brazilian Laws highlights its significance as a documented piece of Brazil's legislative history, while its public domain status ensures that citizens, businesses, and legal practitioners can freely access and reference the exact text of the law. The statute's existence within Brazil's federal system—where the National Congress (comprising the Federal Senate and Chamber of Deputies) creates legislation for presidential promulgation—demonstrates the functioning of democratic institutions during a period when Brazil was establishing itself as a major emerging economy. Furthermore, the law's availability through modern digital infrastructure like the LexML URN system and the Planalto website connects historical legislation to contemporary legal research, enabling scholars to trace the evolution of Brazilian trade policy from the 1950s through the present day.

## Notable For
- **Presidential Promulgation:** Specifically promulgated by President Juscelino Kubitschek on December 21, 1956, during his first year of a presidency that would fundamentally reshape Brazil's economic landscape
- **Multi-Subject Tax Legislation:** Uniquely combines regulations for tariffs, import taxes, consumption taxes, and tax exemptions within a single statutory instrument, providing comprehensive trade and fiscal policy framework
- **Regional Specificity:** Contains explicit provisions for Rio Grande do Sul, distinguishing it from generic federal tax laws by addressing state-specific economic conditions or border trade requirements
- **LexML Identification:** Assigned the permanent identifier urn:lex:br:federal:lei:1956-12-21;3049 within Brazil's official legal markup language system, ensuring permanent digital citability
- **Wikimedia Documentation:** Included in WikiProject Brazilian Laws, recognizing its importance as a catalogued piece of Brazilian legislative history within the world's largest collaborative knowledge project
- **Public Domain Status:** As a government edict, it is exempt from copyright restrictions in the United States and France, embodying the principle that laws must be freely accessible to those they govern
- **Historical Context:** Represents legislative output from the "50 years in 5" development period, when Brazil aggressively pursued import substitution industrialization and infrastructure modernization
- **Formal Statutory Classification:** Exemplifies the statute class of legal documents, which are formal written works that create law and function as manifestations of statutory law within civil law systems
- **Global Knowledge Integration:** Equivalent to schema.org/Legislation class, making it part of the semantic web infrastructure for legal data
- **Permanent URL Availability:** Hosted at a stable URL on the official Planalto government portal, providing continuous access to the authentic legal text

## Body

### Legal Classification and Nature
Law No. 3049 is an instance of a statute, a fundamental category of legal instrument defined as a formal written document that creates law. As a statute, it belongs to a class that encompasses acts passed by legislatures, executive orders, and by-laws, functioning as the concrete manifestation of statutory law. The document is classified within knowledge systems as both a legal term or legal concept and a subclass of written work, document, and rule. Structurally, statutes like this one are composed of legal norms and represent the final product of a legislative process that begins with draft laws and culminates in a formal legal act caused by legislation. The statute's creation follows the constitutional framework of Brazil's federal republic, where the National Congress—comprising the Federal Senate and Chamber of Deputies—exercises legislative authority. Once promulgated, such statutes result in statutory law that governs the conduct of individuals, businesses, and government entities within the applicable jurisdiction. The law's status as a formal written work places it within a tradition of legal documentation recognized by library systems worldwide, cataloged under Dewey Decimal classifications 342.057 and 348.02, and assigned authority control identifiers including Library of Congress ID sh85127611 and GND ID 4020660-9.

### Legislative Authority and Promulgation
The statute was approved by the Presidency of the Federative Republic of Brazil through the act of promulgation on December 21, 1956, during the administration of President Juscelino Kubitschek. This method of enactment—promulgation—represents the final step in Brazil's legislative process, where the head of state formally issues the law, making it binding across the nation. The promulgation occurred in Rio de Janeiro, which served as Brazil's capital until the inauguration of Brasília in 1960. President Kubitschek, who governed from 1956 to 1961, championed an aggressive development agenda that sought to advance Brazil by "50 years in 5," making this statute part of his early legislative program. The law's enactment date places it within the first year of his presidency, a period characterized by planning for major infrastructure projects and industrial growth initiatives that would define modern Brazil.

### Subject Matter and Regulatory Scope
The statute addresses five distinct but related fiscal and trade policy areas. First, it establishes provisions for tariffs (Taxa Aduaneira), creating the legal framework for customs duties on imported goods. Second, it regulates import taxes (Imposto De Importação), specifying the fiscal obligations for goods entering Brazilian territory. Third, it addresses consumption taxes (Imposto De Consumo), which affect the final cost of products to consumers. Fourth, the law includes tax exemption provisions (Isenção), detailing circumstances under which certain entities or transactions may be relieved from tax obligations. Fifth, and notably, it contains specific provisions for the state of Rio Grande do Sul (Estado Do Rio Grande Do Sul (Rs)), suggesting targeted policies for Brazil's southernmost state, possibly related to its border with Uruguay and Argentina or its distinct economic profile within the federation. This combination of subjects within a single legislative instrument demonstrates the comprehensive approach to fiscal policy characteristic of mid-20th century Brazilian economic planning.

### Publication, Access, and Digital Preservation
The law was officially published in Rio de Janeiro on December 21, 1956, and remains accessible through multiple official channels. The full text is available in Brazilian Portuguese at the permanent URL https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3049.htm, hosted on the official portal of the Presidency of the Federative Republic of Brazil. For permanent citation, the law is assigned the LexML URN urn:lex:br:federal:lei:1956-12-21;3049, following Brazil's official legal markup language standard that ensures unambiguous identification of legislative acts. The statute's legal citation format is standardized as Lei nº 3049/1956, providing a concise reference for legal professionals and scholars. As part of Brazil's commitment to open government, the law is in the public domain under the edict of government doctrine, meaning it is not subject to copyright restrictions in the United States, France, and similar jurisdictions. This status ensures that the text can be freely reproduced, distributed, and analyzed by anyone. The law is also recognized by WikiProject Brazilian Laws, a Wikimedia initiative focused on documenting Brazil's legislative heritage, which catalogs the statute within the world's largest collaborative knowledge base.

### Historical and Economic Context
Enacted in 1956, this statute emerged during a critical period of Brazilian economic history when the nation pursued import substitution industrialization to reduce dependency on foreign manufactured goods. President Kubitschek's administration prioritized rapid development, culminating in the construction of Brasília and massive investments in heavy industry, transportation, and energy. Tariff and tax legislation like Law No. 3049 provided essential policy tools to protect nascent domestic industries from foreign competition while generating government revenue to fund infrastructure projects. The law's specific mention of Rio Grande do Sul reflects the state's strategic importance as a border region with significant agricultural output and industrial potential. Brazil's federal structure, established by the Constitution of Brazil (effective October 5, 1988, but building on earlier federal traditions), allows for such state-specific provisions within national legislation. The statute remains part of Brazil's living legal heritage, accessible to the nation's 213.4 million residents and applicable within a country that has grown from 72.8 million people in 1960 to become the world's sixth-most populous nation and Latin America's largest economy with a nominal GDP of approximately $1.92 trillion USD as of 2022. The law's continued availability through modern digital infrastructure demonstrates how Brazil's legal system bridges its developmental legacy with contemporary governance needs.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1956-12-21;3049)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=3049&ano=1956&data=21/12/1956&ato=6dao3ZE1EeNRVT9cc)