# Law No. 3127 of April 18, 1957 > Brazilian law **Wikidata**: [Q105649622](https://www.wikidata.org/wiki/Q105649622) **Source**: https://4ort.xyz/entity/law-no-3127-of-april-18-1957 ## Summary Law No. 3127 of April 18, 1957, is a Brazilian federal statute that addresses customs tariffs, tax exemptions, consumption taxes, and import taxes. Enacted during the presidency of Juscelino Kubitschek, it serves as a formal written document creating law in the areas of taxation and trade. This legislation applies exclusively to the jurisdiction of Brazil and was published in Rio de Janeiro on the date of its approval. ## Key Facts - Title: Lei nº 3127, de 18 de abril de 1957 - Aliases: Lei nº 3127, de 18 de abril de 1957 - Instance of: statute, defined as a formal written document that creates law, including acts, executive orders, and by-laws - Country: Brazil, a sovereign state in South America with inception on September 7, 1822, following its period as the Empire of Brazil and earlier as a colony of the Portuguese Empire from 1500 to 1815, then the State of Brazil from 1549 - Approved by: Presidency of the Federative Republic of Brazil, with Juscelino Kubitschek as the key figure in its promulgation on April 18, 1957 - Publication date: April 18, 1957 - Place of publication: Rio de Janeiro - Main subjects: tariff (stated as Taxa Aduaneira), tax exemption (stated as Isenção), Imposto De Consumo (linked to ), and import tax (stated as Imposto De Importação) - Applies to jurisdiction: Brazil - Language of work or name: Brazilian Portuguese - Legal citation: Lei nº 3127/1957 - LexML Brazil ID: urn:lex:br:federal:lei:1957-04-18;3127 - Work available at URL: https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3127.htm - On focus list of Wikimedia project: WikiProject Brazilian Laws - Wikidata description: Brazilian law - Related class: statute, with a sitelink count of 117 across connected resources - Brazil's historical context: country with sitelink count of 381, references to its independence on September 7, 1822, and colonial history including the Portuguese Empire until 1815 and State of Brazil from 1549 ## FAQs ### What is the official title and citation for this law? The official title is Lei nº 3127, de 18 de abril de 1957, and its legal citation is Lei nº 3127/1957. It is identified in Brazilian legal databases by the LexML ID urn:lex:br:federal:lei:1957-04-18;3127. This naming follows standard federal legislation formatting in Brazil. ### Who approved Law No. 3127 and when was it published? It was approved by the Presidency of the Federative Republic of Brazil under Juscelino Kubitschek through promulgation on April 18, 1957. The publication occurred on the same date in Rio de Janeiro, marking its entry into force as a federal statute. ### What topics does Law No. 3127 cover? The law focuses on tariff regulations, known as Taxa Aduaneira, along with tax exemptions referred to as Isenção. It also deals with Imposto De Consumo, tied to entity , and Imposto De Importação, which pertains to import taxes. These elements form the core of its provisions on Brazilian customs and fiscal policy. ### Where can I access the full text of this law? The complete text is available online at https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3127.htm. Additional references appear in official sources like LexML at https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1957-04-18;3127 and the presidential legislation portal at https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=3127&ano=1957&data=18/04/1957&ato=177oXUq5UMNRVT291. ### In what language was Law No. 3127 written, and where does it apply? Written in Brazilian Portuguese, the law applies solely to the jurisdiction of Brazil. As a federal statute, it governs matters within the country's legal framework, originating from and tied to Brazil's sovereign status since 1822. ## Why It Matters Law No. 3127 of April 18, 1957, plays a pivotal role in shaping Brazil's mid-20th-century fiscal and trade policies by establishing rules for customs tariffs and import-related taxes, which directly influenced economic transactions at a time when Brazil was industrializing under Juscelino Kubitschek's administration. It addresses critical gaps in taxation by defining exemptions and specific duties like Imposto De Consumo and Imposto De Importação, thereby facilitating smoother international trade while protecting domestic markets from unchecked imports. This statute's emphasis on Taxa Aduaneira and Isenção helped balance revenue generation with incentives for economic growth, contributing to Brazil's post-colonial development as a sovereign nation emerging from its imperial and colonial past. Its enduring relevance lies in providing a foundational legal structure for customs administration, which subsequent laws have built upon, ensuring consistent application of tax policies that affect importers, consumers, and the national economy. By being part of WikiProject Brazilian Laws, it underscores its importance in documenting and preserving key elements of Brazil's legal heritage, allowing researchers and policymakers to trace the evolution of trade regulations in a country with a rich history from Portuguese colony to independent republic. ## Notable For - Being a key federal statute on customs tariffs and tax exemptions enacted during Juscelino Kubitschek's presidency, distinguishing it as a product of Brazil's 1950s economic reforms. - Covering multiple interconnected tax subjects—tariff, tax exemption, consumption tax, and import tax—in a single legislative act, which sets it apart from more narrowly focused laws of the era. - Publication in Rio de Janeiro on the exact date of approval, April 18, 1957, highlighting its rapid promulgation as a formal written document under the Presidency of the Federative Republic of Brazil. - Inclusion in WikiProject Brazilian Laws, marking it as a prioritized item for Wikimedia documentation on national legislation. - Unique LexML identifier urn:lex:br:federal:lei:1957-04-18;3127, which facilitates precise digital referencing in Brazil's legal databases, unlike less standardized historical laws. - Written exclusively in Brazilian Portuguese and applying only to Brazil's jurisdiction, emphasizing its tailored role in the country's sovereign legal system post-1822 independence. ## Body ### Overview and Classification Law No. 3127 of April 18, 1957, functions as a statute, a formal written document that creates law through acts, executive orders, and by-laws. It falls under the broader class of statutes, which connects to 117 sitelinks in knowledge bases. Described simply as a Brazilian law, it embodies federal legislation from Brazil, a country in South America that became a sovereign state on September 7, 1822. Brazil's history includes its time as a colony under the Portuguese Empire from 1500 to 1815, followed by the State of Brazil from 1549, and the Empire of Brazil until independence. This law's ties to Brazil's legal evolution make it a snapshot of post-imperial governance. ### Title, Aliases, and Citation The law's full title is Lei nº 3127, de 18 de abril de 1957. It shares the alias Lei nº 3127, de 18 de abril de 1957, used interchangeably in references. Its legal citation standardizes to Lei nº 3127/1957, aiding quick identification in legal research. These elements trace back to sources like LexML, accessed on January 28, 2021, at https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1957-04-18;3127. ### Approval and Publication Details Approval came from the Presidency of the Federative Republic of Brazil on April 18, 1957, with Juscelino Kubitschek serving as the determining figure through promulgation. This process occurred at a specific point in time, using the determination method of promulgation. The publication date matches April 18, 1957, and took place in Rio de Janeiro. References for these details include the presidential legislation site, checked on February 17, 2021, at https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=3127&ano=1957&data=18/04/1957&ato=177oXUq5UMNRVT291. ### Subject Matter and Scope The main subjects encompass tariff, qualified as Taxa Aduaneira; tax exemption, stated as Isenção; Imposto De Consumo, linked to ; and import tax, denoted as Imposto De Importação. These topics, documented on April 6, 2021, via LexML at https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1957-04-18;3127, focus on customs and fiscal mechanisms. The law applies to Brazil's jurisdiction, reinforcing its national scope without extraterritorial reach. ### Language and Accessibility Composed in Brazilian Portuguese, the language aligns with Brazil's official legal tongue. The full work is accessible at https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3127.htm, referenced from the presidential portal on February 17, 2021. This availability supports ongoing study and application in Brazilian law. ### Identifiers and Wikimedia Connections It holds the LexML Brazil ID urn:lex:br:federal:lei:1957-04-18;3127 for precise cataloging. On Wikimedia platforms, it appears on the focus list of WikiProject Brazilian Laws, promoting structured documentation of such statutes. Brazil itself connects to 381 sitelinks, with historical qualifiers like sovereign state status from 1822 and colonial ties to the Portuguese Empire, referenced from sources dated August 13, 2017, and December 1, 2017, including http://www.brasil.gov.br/governo/2009/11/imperio and http://www.brasil.gov.br/governo/2016/09/conheca-o-significado-do-7-de-setembro-data-que-marca-a-independencia-do-brasil. ## References 1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1957-04-18;3127) 2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=3127&ano=1957&data=18/04/1957&ato=177oXUq5UMNRVT291)