# Law No. 3190 of July 2, 1957

> Brazilian law

**Wikidata**: [Q105649221](https://www.wikidata.org/wiki/Q105649221)  
**Source**: https://4ort.xyz/entity/law-no-3190-of-july-2-1957

## Summary
Law No. 3190 of July 2, 1957, is a Brazilian federal statute enacted to regulate specific fiscal and administrative matters, including customs tariffs, import taxes, consumption taxes, and tax exemptions. Promulgated by President Juscelino Kubitschek, this legislation serves as a formal written legal instrument applicable throughout the Federative Republic of Brazil, specifically addressing economic regulations for municipalities and the state of Rio Grande do Sul.

## Key Facts
- **Official Title:** Lei nº 3190, de 2 de julho de 1957.
- **Legal Citation:** Lei nº 3190/1957.
- **Publication Date:** July 2, 1957.
- **Place of Publication:** Rio de Janeiro, Brazil.
- **Enacting Authority:** Presidency of the Federative Republic of Brazil.
- **Promulgated By:** Juscelino Kubitschek (serving as President at the time of promulgation).
- **Jurisdiction:** Federative Republic of Brazil.
- **Legal Classification:** Statute (a formal written document creating law).
- **Primary Subjects:** Tariff (Taxa Aduaneira), Import Tax (Imposto De Importação), Consumption Tax (Imposto De Consumo), Tax Exemption (Isenção).
- **Specific Geographic Scope:** Includes provisions for the State of Rio Grande do Sul (Estado Do Rio Grande Do Sul) and general municipalities (Municipio).
- **Language:** Brazilian Portuguese.
- **LexML Brazil Identifier:** urn:lex:br:federal:lei:1957-07-02;3190.
- **Official Online Source:** Available at https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3190.htm.
- **Wikidata Description:** Brazilian law.

## FAQs
**What specific economic areas does Law No. 3190 of 1957 regulate?**
This statute focuses on fiscal policy by establishing rules for customs tariffs, import duties, and consumption taxes. It also outlines specific provisions regarding tax exemptions and applies these regulations to both the state of Rio Grande do Sul and general municipalities within Brazil.

**Who was responsible for enacting this legislation and when?**
The law was approved and promulgated by the Presidency of the Federative Republic of Brazil under the leadership of President Juscelino Kubitschek. The official date of publication and enactment is July 2, 1957, in the city of Rio de Janeiro.

**Where can the full text of this law be accessed?**
The official text is hosted on the Brazilian government's Planalto portal at the URL https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3190.htm. It is also indexed in the LexML Brazil system under the unique identifier urn:lex:br:federal:lei:1957-07-02;3190.

**Does this law apply to the entire country or specific regions?**
While the law applies to the jurisdiction of the Federative Republic of Brazil as a federal statute, it contains specific stated provisions targeting the State of Rio Grande do Sul and regulations concerning municipalities.

## Why It Matters
Law No. 3190 of 1957 represents a critical component of Brazil's mid-20th-century fiscal framework, providing the statutory basis for the collection and management of key revenue streams such as import and consumption taxes. By codifying rules for customs tariffs and tax exemptions, the legislation facilitated the standardization of trade and economic activity across the nation, particularly impacting the state of Rio Grande do Sul and local municipal administrations. As a formal statute, it serves as a primary legal reference for understanding the evolution of Brazilian tax law and the administrative powers exercised during the Kubitschek administration. Its existence ensures that the government's authority to levy specific taxes and grant exemptions is grounded in a documented, public legal act, reinforcing the rule of law in economic governance.

## Notable For
- **Specific Fiscal Focus:** Distinctly addresses the intersection of customs tariffs, import taxes, and consumption taxes within a single legislative act.
- **Regional Specificity:** Notable for explicitly naming the State of Rio Grande do Sul as a subject of its provisions alongside general municipal regulations.
- **Historical Context:** Enacted during the presidency of Juscelino Kubitschek, a period marked by significant industrial and infrastructural development in Brazil.
- **Digital Preservation:** Fully digitized and accessible via the official Planalto government portal and the LexML Brazil legal repository.
- **Legal Classification:** Serves as a definitive example of a "statute" in the Brazilian legal system, functioning as a formal written document that creates binding law.

## Body

### Legislative Identity and Classification
Law No. 3190 of July 2, 1957, is classified as a **statute**, which is defined as a formal written document that creates law. In the context of the Brazilian legal system, it functions as a specific instance of a legal term and concept, serving as the concrete manifestation of statutory law. The document is taxonomically categorized as a subclass of "written work," "document," and "rule," distinct from the broader concept of "law" which encompasses the entire legal system. It was created through the legislative process and stands as the official record of the legal rules enacted by the government on the specified date. The law is written in **Brazilian Portuguese** and is recognized as a "Brazilian law" in global knowledge bases.

### Enactment and Promulgation Details
The statute was formally approved by the **Presidency of the Federative Republic of Brazil**. The specific act of promulgation was carried out by **Juscelino Kubitschek**, who held the office of President at the time. The legal instrument was published on **July 2, 1957**, in the city of **Rio de Janeiro**, which served as the capital of Brazil at that time. The official citation for the text is **Lei nº 3190/1957**. The LexML Brazil system assigns it the unique identifier **urn:lex:br:federal:lei:1957-07-02;3190**, ensuring its traceability within the national legal database.

### Subject Matter and Scope
The primary focus of Law No. 3190 revolves around fiscal and economic regulations. The **main subjects** explicitly addressed in the statute include:
- **Tariff (Taxa Aduaneira):** Regulations concerning customs duties.
- **Import Tax (Imposto De Importação):** Rules governing taxes on imported goods.
- **Consumption Tax (Imposto De Consumo):** Provisions related to taxes on consumption.
- **Tax Exemption (Isenção):** Specific clauses detailing conditions under which taxes may be waived.

The legislation also targets specific geographic and administrative entities. It explicitly mentions the **State of Rio Grande do Sul (Estado Do Rio Grande Do Sul)** as a jurisdiction of specific application. Furthermore, it includes provisions applicable to **municipalities (Municipio)** generally, indicating a scope that bridges federal, state, and local administrative levels.

### Jurisdiction and Applicability
The law applies to the **Federative Republic of Brazil**, establishing its authority across the national territory. As a federal statute, it holds legal weight within the Brazilian jurisdiction, superseding or interacting with lower-level regulations as defined by the constitution and subsequent legal frameworks. The statute's applicability is not limited to a single city or state but encompasses the entire country, with specific clauses tailored for the state of Rio Grande do Sul and municipal bodies.

### Digital Access and Preservation
The text of Law No. 3190 is preserved and made accessible through official government channels. The primary source for the full text is the **Planalto** website, specifically at the URL **https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3190.htm**. This digital presence ensures that the law remains available to the public, legal professionals, and researchers. The law is also indexed in the **LexML Brazil** project, which aggregates federal legislation and provides the unique URN identifier for citation and retrieval purposes.

### Context within Brazilian Legal History
Enacted in 1957, this law falls within the historical period of the **Federative Republic of Brazil** (established in 1889, with the current constitution dating to 1988, though the republic existed in various forms prior). The year 1957 was part of the presidency of Juscelino Kubitschek, a time known for ambitious development projects. As a statute, this law contributes to the body of **statutory law** that governs the nation. It reflects the government's ongoing efforts to manage economic flows through taxation and regulation. The document serves as a tangible record of the legislative priorities of the late 1950s, specifically regarding the management of imports, consumption, and regional economic policies in Rio Grande do Sul.

### Relationship to Legal Concepts
In the broader taxonomy of legal entities, Law No. 3190 is an instance of a **statute**. It is composed of **legal norms** and functions as a part of the broader concepts of **law** and **legal act**. Its creation was preceded by **draft laws** and was caused by the act of **legislation**. The statute is distinct from general concepts of "legislation" or "legal act" in that it is the specific, finalized written document. It is also differentiated from "Wet" (a term often used in Dutch contexts) and general "Law" concepts by its specific classification as a formal written instrument in the Brazilian system. The law is part of the "Category:Act" in knowledge organization systems.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1957-07-02;3190)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=3190&ano=1957&data=02/07/1957&ato=a31c3Y65UMNRVT43c)