# Law No. 3121 of April 16, 1957

> Brazilian law

**Wikidata**: [Q105649575](https://www.wikidata.org/wiki/Q105649575)  
**Source**: https://4ort.xyz/entity/law-no-3121-of-april-16-1957

## Summary
Law No. 3121 of April 16, 1957 is a Brazilian federal statute that primarily regulates customs duties (tariff and import tax) and establishes tax exemptions. It specifically applies to the state of Mato Grosso and the municipality of Campo Grande, and was enacted during the presidency of Juscelino Kubitschek.

## Key Facts
- **Official Title:** Lei nº 3121, de 16 de abril de 1957
- **Publication Date:** April 16, 1957
- **Jurisdiction:** Brazil
- **Enacting Authority:** Presidency of the Federative Republic of Brazil, under President Juscelino Kubitschek (promulgated on 1957-04-16)
- **Legal Classification:** Instance of a statute (formal written document that creates law)
- **Primary Legal Subjects:** Tariff (Taxa Aduaneira), Import Tax (Imposto De Importação), Tax Exemption (Isenção)
- **Geographic Scope:** Specifically addresses the state of Mato Grosso (Estado De Mato Grosso) and the municipality of Campo Grande (Campo Grande)
- **Official Identifier:** LexML Brazil ID `urn:lex:br:federal:lei:1957-04-16;3121`
- **Place of Publication:** Rio de Janeiro
- **Language:** Brazilian Portuguese
- **Standard Legal Citation:** Lei nº 3121/1957
- **Full Text Availability:** Hosted at `https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3121.htm`
- **Wikimedia Context:** On the focus list of WikiProject Brazilian Laws

## FAQs
**What is the primary purpose of Law No. 3121/1957?**
The law's core function is to modify customs and tax regulations, specifically by instituting a tariff and import tax while concurrently granting tax exemptions. Its provisions are geographically targeted toward the state of Mato Grosso and the municipality of Campo Grande.

**Who was responsible for enacting this law?**
The law was promulgated by the Presidency of the Federative Republic of Brazil on April 16, 1957, during the administration of President Juscelino Kubitschek. The act of legislation and approval is formally attributed to the presidential office.

**What specific geographic areas does this law affect?**
The statute's fiscal measures are explicitly directed at the state of Mato Grosso and the municipality of Campo Grande. It does not represent a nationwide tax code but rather a regional fiscal instrument for these specific jurisdictions within Brazil.

**How is this Brazilian law officially referenced and accessed?**
It is formally cited as "Lei nº 3121/1957" and is assigned the permanent LexML Brazil identifier `urn:lex:br:federal:lei:1957-04-16;3121`. The authoritative full text is published on the official Brazilian government legislative portal at `www.planalto.gov.br`.

**What type of legal document is Law No. 3121?**
It is classified as a statute, which is a formal written document that creates law. As a statute, it is the concrete manifestation of statutory law, enacted through the legislative process to establish specific legal norms and rules.

## Why It Matters
Law No. 3121/1957 is a significant piece of mid-20th century Brazilian fiscal legislation that demonstrates the use of targeted tax policy for regional economic development. By combining the institution of import duties with specific exemptions for Mato Grosso and Campo Grande, it reflects a strategic governmental approach to stimulate industry and trade in a specific region during a period of national industrialization under President Kubitschek's administration. Its existence provides a historical record of how Brazil's federal government used tariff and tax law as tools for regional policy. For legal historians and researchers, it serves as a primary source document illustrating the precise fiscal mechanisms applied to a key agricultural and emerging industrial region during the 1950s. The law's continued digitization and availability on official government portals ensure public access to this specific historical legal framework, supporting transparency and historical legal research.

## Notable For
- **Regional Fiscal Targeting:** It is a clear example of a Brazilian federal law with a geographically limited scope, applying only to the state of Mato Grosso and the municipality of Campo Grande.
- **Mid-Century Development Policy:** Enacted in 1957, it is a product of the developmentalist policies of the Kubitschek government, which prioritized national integration and industrial growth.
- **Dual Fiscal Mechanism:** The law is notable for its simultaneous implementation of a new tax (tariff/import tax) and a tax exemption, creating a nuanced fiscal regime for its target region.
- **Historical Legal Artifact:** As a statute from the 1950s, it provides a snapshot of Brazil's customs and tax code prior to later major reforms.
- **Documented in National Projects:** Its inclusion in WikiProject Brazilian Laws highlights its recognition as a documented piece of the country's statutory corpus.

## Body

### Legislative Context and Enactment
Law No. 3121 was a federal statute promulgated by the Presidency of the Federative Republic of Brazil on April 16, 1957. The act of legislation and approval is formally attributed to President Juscelino Kubitschek, whose term (1956-1961) was defined by an ambitious program of national industrialization and infrastructure development, including the construction of Brasília. The law was published in Rio de Janeiro, which was the national capital at the time. It is part of the broader body of Brazilian statutory law and is cataloged by the official LexML Brazil system with the persistent identifier `urn:lex:br:federal:lei:1957-04-16;3121`. The standard legal citation for the statute is "Lei nº 3121/1957".

### Core Fiscal Provisions and Subjects
The statute's primary legal substance revolves around fiscal and customs regulations. Its main subjects, as documented in authoritative knowledge bases, are:
*   **Tariff (Taxa Aduaneira):** The law institutes or modifies a customs tariff.
*   **Import Tax (Imposto De Importação):** It establishes regulations concerning the tax on imported goods.
*   **Tax Exemption (Isenção):** A key component is the granting of a tax exemption, which operates in conjunction with the new or modified duties.
This combination of creating a tax burden and providing an exemption suggests a targeted fiscal incentive or adjustment for specific economic activities within the law's geographic scope.

### Geographic and Jurisdictional Scope
The application of the law's provisions is explicitly and narrowly confined to two specific jurisdictions within Brazil:
*   **State of Mato Grosso (Estado De Mato Grosso):** The law's fiscal measures apply to this large, central-western state.
*   **Municipality of Campo Grande:** The capital city of Mato Grosso is specifically named as a beneficiary or subject of the law's rules.
This precise geographic limitation distinguishes it from general national tax codes and indicates its purpose was to address specific regional economic conditions or development goals in that part of Brazil during the late 1950s.

### Legal Classification and Nature
As an entity, Law No. 3121 is classified as an **instance of a statute**. In legal and knowledge organization systems, a statute is defined as a formal written document that creates law. This places it within the subclass of "written work" and "document." It is a manifestation of statutory law, meaning it is the official, tangible record of a legal rule enacted by the Brazilian federal legislature and signed by the President. Its parts include "legal norms," and it was created through the process of "legislation," following "draft laws."

### Accessibility and Digital Preservation
The full, authoritative text of the law is made publicly available by the Brazilian government on the official legislative portal (`www.planalto.gov.br`), specifically within the consolidated civil laws from 1950-1969. This ensures the statute is accessible for legal consultation, historical research, and public awareness, aligning with principles of open government. Its presence in the LexML Brazil federation provides it with a stable, machine-readable identifier for integration into digital legal information systems. The law is also recognized by Wikimedia projects, being listed on the focus list of WikiProject Brazilian Laws, which aims to improve coverage of Brazilian legislation on Wikipedia and related platforms.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1957-04-16;3121)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=3121&ano=1957&data=16/04/1957&ato=3eekXTq5UMNRVTd34)