# Law No. 3213 of July 19, 1957

> Brazilian law

**Wikidata**: [Q105649299](https://www.wikidata.org/wiki/Q105649299)  
**Source**: https://4ort.xyz/entity/law-no-3213-of-july-19-1957

## Summary
Law No. 3213 of July 19, 1957, is a Brazilian federal statute enacted to regulate specific fiscal matters, including customs tariffs, import taxes, and consumption taxes. Promulgated by President Juscelino Kubitschek, this formal written document establishes legal norms regarding tax exemptions and the treatment of religious organizations within the jurisdiction of Brazil. It serves as a foundational piece of legislation in the country's 1950s economic and administrative framework.

## Key Facts
- **Official Title:** Lei nº 3213, de 19 de julho de 1957.
- **Legal Citation:** Lei nº 3213/1957.
- **Publication Date:** July 19, 1957.
- **Place of Publication:** Rio de Janeiro, Brazil.
- **Country of Origin:** Brazil.
- **Jurisdiction:** Applies exclusively to the Federative Republic of Brazil.
- **Language:** Brazilian Portuguese.
- **Legal Classification:** Statute (a formal written document creating law).
- **Approving Authority:** Presidency of the Federative Republic of Brazil.
- **Promulgating President:** Juscelino Kubitschek.
- **Main Subjects:**
  - Customs Tariff (*Taxa Aduaneira*).
  - Import Tax (*Imposto De Importação*).
  - Consumption Tax (*Imposto De Consumo*).
  - Religious Organizations (*Instituição Religiosa*).
  - Tax Exemptions (*Isenção*).
- **Unique Identifier (LexML):** urn:lex:br:federal:lei:1957-07-19;3213.
- **Official Online Source:** https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3213.htm.
- **Reference Source:** https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=3213&ano=1957&data=19/07/1957&ato=ce1ITRE9UMNRVT548.
- **Data Verification Date:** February 17, 2021 (for approval details); April 6, 2021 (for subject details).

## FAQs
**What specific fiscal areas does Law No. 3213 address?**
This statute explicitly governs customs tariffs, import taxes, and consumption taxes within Brazil. It also defines regulations concerning tax exemptions and the legal status of religious organizations in relation to these fiscal obligations.

**Who was responsible for enacting this law and when?**
The law was approved and promulgated by the Presidency of the Federative Republic of Brazil under the administration of President Juscelino Kubitschek. The official date of publication and enactment was July 19, 1957.

**Where can the full text of this legislation be accessed?**
The complete text is available online via the official Planalto government portal at the specific URL for laws between 1950 and 1969. It is also indexed in the LexML Brazil system under the unique URN identifier provided in official records.

**Does this law apply to jurisdictions outside of Brazil?**
No, the statute applies strictly to the jurisdiction of the Federative Republic of Brazil. It is a federal law written in Brazilian Portuguese and is intended for domestic legal enforcement within the country's borders.

## Why It Matters
Law No. 3213 of July 19, 1957, is a critical component of Brazil's mid-20th-century fiscal architecture, providing the statutory basis for how the government collected and managed revenue from international trade and domestic consumption. By codifying rules for customs tariffs and import taxes, it directly influenced the economic flow of goods into the country during a period of significant industrialization under the Kubitschek administration. Furthermore, the inclusion of provisions regarding religious organizations and tax exemptions highlights the law's role in balancing state revenue needs with social and cultural considerations. As a formal statute, it remains a primary reference for understanding the historical evolution of Brazilian tax law and the legal treatment of non-profit religious entities. Its existence ensures that the legal norms governing these specific economic activities are documented, accessible, and enforceable, serving as a tangible manifestation of the statutory law of that era.

## Notable For
- **Specific Fiscal Scope:** Distinctly covers a combination of customs, import, and consumption taxes alongside religious organization regulations in a single legislative act.
- **Historical Context:** Enacted during the presidency of Juscelino Kubitschek, a pivotal era for Brazilian infrastructure and economic development.
- **Digital Preservation:** Fully digitized and accessible through the official Planalto government website and the LexML Brazil repository.
- **Unique Identifier:** Assigned a specific URN (urn:lex:br:federal:lei:1957-07-19;3213) for precise identification in legal databases.
- **Subject Diversity:** Uniquely bridges the gap between hard economic policy (taxation) and social policy (religious institutions).
- **Official Status:** Recognized as a formal "statute" and a subclass of "written work" and "document" within legal knowledge systems.

## Body

### Legislative Identity and Classification
Law No. 3213 is formally classified as a **statute**, defined as a formal written document that creates law. It falls under the broader categories of "written work," "document," and "rule," serving as the concrete manifestation of statutory law in Brazil. The entity is an instance of a legal term and concept, distinct from general "legislation" or "legal acts" by its specific function as the official record of enacted rules. In the context of the Brazilian legal system, it is a federal law, meaning it was enacted by the national authority and applies to the entire territory of the country. The law is written in Brazilian Portuguese, the official language of the nation, and is cited legally as "Lei nº 3213/1957."

### Enactment and Promulgation History
The legislative process for this statute culminated on July 19, 1957, when it was approved by the Presidency of the Federative Republic of Brazil. The specific individual responsible for its promulgation was Juscelino Kubitschek, who served as the President of Brazil at the time. The law was officially published in Rio de Janeiro, which served as the capital of Brazil prior to the move to Brasília in 1960. The date of publication, July 19, 1957, marks the moment the law entered into the public domain and became enforceable. The approval process is documented with a determination method of "promulgation," confirming its transition from a draft law to an active statute.

### Subject Matter and Legal Norms
The core content of Law No. 3213 addresses several distinct but interconnected legal subjects. Primarily, it establishes norms regarding **Customs Tariffs** (*Taxa Aduaneira*), which regulate the fees imposed on goods entering the country. It also defines the framework for **Import Taxes** (*Imposto De Importação*), a critical revenue source for the federal government. Additionally, the statute covers **Consumption Taxes** (*Imposto De Consumo*), impacting the internal market. A unique aspect of this law is its inclusion of **Religious Organizations** (*Instituição Religiosa*), likely defining their tax obligations or privileges. Finally, the law explicitly outlines provisions for **Tax Exemptions** (*Isenção*), detailing specific scenarios where entities or goods may be relieved from these fiscal burdens. These subjects are recorded in the law's metadata with specific qualifiers indicating their stated forms in Portuguese.

### Jurisdiction and Applicability
The law applies exclusively to the **Federative Republic of Brazil**. As a federal statute, its jurisdiction covers the entire national territory, superseding local or state laws in matters where it is applicable. The legal citation confirms its status as a federal act, ensuring uniformity in the application of customs, import, and consumption tax rules across all Brazilian states. The law's scope is limited to the Brazilian legal system and does not extend to international jurisdictions, although it governs the entry of goods from other nations.

### Digital Access and Authority Control
In the modern digital landscape, Law No. 3213 is preserved and accessible through several authoritative channels. The primary source for the full text is the official Planalto website, specifically at the URL `https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3213.htm`. For structured data and legal interoperability, the law is assigned a unique **LexML Brazil ID**: `urn:lex:br:federal:lei:1957-07-19;3213`. This identifier allows for precise referencing in legal databases and automated systems. The data regarding the law's subjects and approval was last verified and referenced in official records on dates such as April 6, 2021, and February 17, 2021, ensuring the accuracy of its metadata in knowledge graphs.

### Relationship to Broader Legal Concepts
As a statute, Law No. 3213 is part of the broader ecosystem of statutory law. It is composed of "legal norms" and functions as a "part of" the larger concepts of "law" and "legal act." Its creation follows the standard legislative procedure involving "draft laws" and is caused by the act of "legislation." The law serves as a tangible example of how the Brazilian government exercises its authority to create binding rules. It is distinct from abstract legal theories, providing the definitive reference point for courts, administrators, and citizens regarding the specific tax and organizational issues it addresses. The law's status as a public document ensures that the public has unrestrained access to the mandates they must follow, reinforcing the principles of open government.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1957-07-19;3213)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=3213&ano=1957&data=19/07/1957&ato=ce1ITRE9UMNRVT548)