# Law No. 3142 of May 20, 1957

> Brazilian law

**Wikidata**: [Q105649683](https://www.wikidata.org/wiki/Q105649683)  
**Source**: https://4ort.xyz/entity/law-no-3142-of-may-20-1957

## Summary

Law No. 3142 of May 20, 1957 (Lei nº 3142, de 20 de maio de 1957) is a Brazilian federal statute that establishes customs tariffs, import taxes, and tax exemptions, specifically related to the Federal District (Distrito Federal). Promulgated by President Juscelino Kubitschek on May 20, 1957, and published in Rio de Janeiro, this law represents a specific legislative act within Brazil's federal tax framework and is cataloged under the WikiProject Brazilian Laws.

## Key Facts

- **Official Title:** Lei nº 3142, de 20 de maio de 1957
- **Legal Citation:** Lei nº 3142/1957
- **Country:** Brazil
- **Jurisdiction:** Applies to Brazil (Federal)
- **Approval Authority:** Presidency of the Federative Republic of Brazil
- **Promulgating President:** Juscelino Kubitschek
- **Promulgation Date:** May 20, 1957
- **Publication Place:** Rio de Janeiro
- **Language:** Brazilian Portuguese
- **Instance Of:** Statute (formal written document that creates law)
- **LEXML Brazil ID:** urn:lex:br:federal:lei:1957-05-20;3142
- **Main Subjects:** Tariff (Taxa Aduaneira), Federal District (Distrito Federal), Import Tax (Imposto De Importação), Tax Exemption (Isenção)
- **Official Source URL:** https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3142.htm
- **Wikidata Description:** Brazilian law
- **Wikimedia Project:** WikiProject Brazilian Laws

## FAQs

**What type of law is Law No. 3142 of 1957?**

Law No. 3142 of May 20, 1957 is a Brazilian federal statute—a formal written document that creates law, classified as an "act" passed by the federal government. It falls under the category of tax legislation, specifically addressing customs duties and import regulations.

**What is the subject matter of Law No. 3142/1957?**

The law addresses four main subject areas: customs tariffs (Taxa Aduaneira), provisions related to the Federal District (Distrito Federal), import taxes (Imposto De Importação), and tax exemptions (Isenção). These topics indicate the law deals with federal taxation and customs administration in Brazil.

**Who promulgated Law No. 3142 of 1957?**

The law was promulgated by President Juscelino Kubitschek, who served as President of Brazil from 1956 to 1961. The law was approved on the specific date of May 20, 1957.

**Where was Law No. 3142 of 1957 published?**

The law was published in Rio de Janeiro, which was Brazil's capital at the time (the capital was transferred to Brasília on April 22, 1960).

**What is the current status of this law?**

Law No. 3142/1957 remains part of Brazil's federal legislative framework. It is cataloged in official legal databases including LEXML (the Brazilian legal XML standard) and is included in the WikiProject Brazilian Laws on Wikimedia projects.

## Why It Matters

Law No. 3142 of May 20, 1957 matters as a historical piece of Brazilian federal legislation that established the framework for customs tariffs and import taxation during the Kubitschek administration. As a statute, it represents the formal exercise of legislative authority by the Brazilian federal government to regulate trade and taxation matters. The law's focus on the Federal District (Distrito Federal) indicates it addressed the specific administrative and fiscal needs of the federal capital territory.

This legislation exemplifies the type of statutory law that governs Brazil's tax system—a system that has evolved significantly since 1957 but whose foundational elements include laws like this one. The law's inclusion in official legal databases and its preservation in the Presidential Legislative Database (Legislação at planalto.gov.br) demonstrates its continued relevance in Brazil's legal framework.

For researchers, legal professionals, and those studying Brazilian legal history, Law No. 3142/1957 provides insight into the development of Brazil's customs and import tax system during a period of significant economic modernization under Kubitschek's "developmentalist" policies.

## Notable For

- **Historical Significance:** Represents Brazilian federal tax legislation from the Kubitschek administration era (1956-1961)
- **Tax Regulation:** Addresses the intersection of customs tariffs, import taxes, and tax exemptions within federal jurisdiction
- **Federal District Focus:** Specifically addresses matters related to the Federal District (Distrito Federal), the territory that would later become Brasília
- **Official Preservation:** Maintained in the official Presidential Legislative Database (Banco de Dados Legislativos at planalto.gov.br)
- **Standardized Identification:** Assigned the LEXML identifier urn:lex:br:federal:lei:1957-05-20;3142 for official legal documentation
- **Wikimedia Coverage:** Included in WikiProject Brazilian Laws, indicating its relevance to collaborative legal knowledge projects

## Body

### Legislative Origin and Authority

Law No. 3142 of May 20, 1957 was promulgated by the Presidency of the Federative Republic of Brazil under President Juscelino Kubitschek. The law emerged during a period of significant economic development in Brazil, as Kubitschek's administration pursued an industrialization program aimed at modernizing the Brazilian economy. The law was formally approved on May 20, 1957, through the process of presidential promulgation, which is the formal act of signing legislation into law.

At the time of the law's passage, Rio de Janeiro served as Brazil's capital city. The law was published in Rio de Janeiro, as was standard for federal legislation before the capital transfer to Brasília in 1960. The law received the official legal citation "Lei nº 3142/1957," following the standard Brazilian convention for referencing federal laws.

### Subject Matter and Legal Content

The law addresses four primary subject areas that fall within the realm of federal taxation and administrative law:

**Customs Tariffs (Taxa Aduaneira):** The law establishes provisions regarding customs duties—the taxes imposed on goods imported into Brazil. Customs tariffs serve as both a revenue source for the government and a tool for protecting domestic industries from foreign competition.

**Federal District (Distrito Federal):** The law contains specific provisions related to the Federal District, which at the time referred to Rio de Janeiro (before the transfer to Brasília). The Federal District holds special administrative status within Brazil's federal system.

**Import Tax (Imposto De Importação):** The legislation addresses the general framework for import taxation in Brazil, establishing rules that govern how imported goods are taxed at the federal level.

**Tax Exemption (Isenção):** The law includes provisions for tax exemptions—legal provisions that allow certain goods, entities, or activities to be relieved from taxation under specific conditions.

### Classification and Legal Framework

Law No. 3142/1957 is classified as a statute, which in legal terminology refers to a formal written document that creates law. This classification places it within the broader category of legislative acts, alongside executive orders and by-laws. The law functions as a manifestation of statutory law in Brazil, representing the exercise of legislative power by the federal government.

In the context of Brazilian legal taxonomy, this statute is part of the nation's federal legislative framework and operates alongside other federal laws, decrees, and regulatory instruments. The law's provisions would have been integrated into Brazil's broader system of tax law and administrative law.

### Official Documentation and Preservation

The law is preserved in multiple official and academic repositories:

- **Presidential Legislative Database:** The full text is available through the official government portal at planalto.gov.br, specifically at the URL https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3142.htm
- **LEXML Database:** The law is assigned the identifier urn:lex:br:federal:lei:1957-05-20;3142, following Brazil's standard for legal document identification
- **Wikimedia Projects:** The law is included in WikiProject Brazilian Laws, indicating its relevance to collaborative knowledge efforts

### Relationship to Broader Legal Concepts

As a statute, Law No. 3142/1957 relates to several broader legal concepts in the Brazilian legal system:

- **Statutory Law:** The law represents an example of statutory law—legislation enacted by a legislative body (in this case, the federal government through presidential action)
- **Tax Law:** The subject matter places it within the field of Brazilian tax law, which governs federal, state, and municipal taxation
- **Administrative Law:** The provisions regarding the Federal District connect to administrative law, which governs the organization and operation of government entities

### Historical Context

Law No. 3142/1957 was enacted during a transformative period in Brazilian history. President Juscelino Kubitschek's administration (1956-1961) was characterized by ambitious development goals, including the construction of Brasília and significant industrialization efforts. The law's focus on customs and import taxes reflects the economic priorities of this era, as Brazil sought to balance revenue generation with industrial protectionism.

The year 1957 was also significant in Brazil's political development, as the country continued its trajectory toward modernization while maintaining its democratic institutions. The law represents one of many legislative instruments developed during this period to support Brazil's economic and administrative objectives.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1957-05-20;3142)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=3142&ano=1957&data=20/05/1957&ato=827AzYq5UMNRVT53a)