# Law No. 3280 of October 7, 1957 > Brazilian law **Wikidata**: [Q105649087](https://www.wikidata.org/wiki/Q105649087) **Source**: https://4ort.xyz/entity/law-no-3280-of-october-7-1957 ## Summary Law No. 3280 of October 7, 1957 is a Brazilian statute enacted during the presidency of Juscelino Kubitschek, focusing primarily on tariff regulations, import taxes, and tax exemptions, with specific provisions affecting the state of São Paulo and its municipalities. It serves as a formal legal instrument governing customs duties and consumption taxes within Brazil's federal jurisdiction. ## Key Facts - **Title:** Lei nº 3280, de 7 de outubro de 1957 - **Type:** Brazilian federal statute (lei) - **Enactment Date:** October 7, 1957 - **Approved By:** Presidency of the Federative Republic of Brazil (President Juscelino Kubitschek) - **Place of Publication:** Rio de Janeiro (then capital of Brazil) - **Main Subjects:** Tariff regulations, import taxes, tax exemptions, São Paulo state, municipalities - **Legal Citation:** Lei nº 3280/1957 - **LexML Brazil ID:** urn:lex:br:federal:lei:1957-10-07;3280 - **Official Text Available At:** https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3280.htm - **Language:** Brazilian Portuguese - **Jurisdiction:** Applies to the entire territory of Brazil - **Classification:** Instance of "statute" (formal written document creating law) - **Related Legal Concepts:** Taxa Aduaneira (customs duty), Imposto De Importação (import tax), Imposto De Consumo (consumption tax), Isenção (tax exemption) - **Wikidata Description:** Brazilian law - **WikiProject:** Part of WikiProject Brazilian Laws ## FAQs **What is the primary purpose of Law No. 3280 of October 7, 1957?** Law No. 3280 of 1957 primarily regulates tariff structures, import taxes, and tax exemptions within Brazil. It specifically addresses customs duties (Taxa Aduaneira) and consumption taxes (Imposto De Consumo), with particular provisions affecting the state of São Paulo and its municipalities. **When and where was this law enacted?** The law was promulgated on October 7, 1957, during the presidency of Juscelino Kubitschek. It was officially published in Rio de Janeiro, which served as Brazil's capital at that time before the transition to Brasília in 1960. **What specific taxes does this law address?** The legislation covers several tax-related matters, including customs duties (Taxa Aduaneira), import taxes (Imposto De Importação), consumption taxes (Imposto De Consumo), and tax exemptions (Isenção). These provisions were particularly relevant to Brazil's economic policies during the mid-20th century. **How can the official text of this law be accessed?** The complete text of Law No. 3280/1957 is available through multiple official sources, including the Brazilian government's legislation portal (https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3280.htm) and the LexML Brazil legal information system (urn:lex:br:federal:lei:1957-10-07;3280). **What is the legal status of this law today?** As a federal statute, Law No. 3280/1957 remains part of Brazil's legal framework unless specifically repealed or amended by subsequent legislation. Its provisions may have been modified or superseded by newer tax laws, but the original text maintains its historical and legal significance. **How does this law relate to Brazil's economic development?** Enacted during Juscelino Kubitschek's presidency (1956-1961), a period marked by significant industrialization and economic growth in Brazil, this law reflects the government's efforts to regulate imports and consumption taxes as part of broader economic development policies. ## Why It Matters Law No. 3280 of October 7, 1957 represents an important piece of Brazil's mid-20th century economic legislation, enacted during a period of rapid industrialization and economic transformation under President Juscelino Kubitschek. This statute played a crucial role in shaping Brazil's tariff policies and tax regulations during a time when the country was actively pursuing import substitution industrialization strategies. The law's provisions regarding customs duties and import taxes were particularly significant for Brazil's economic development, as they helped regulate foreign trade and protect domestic industries. The specific focus on the state of São Paulo, Brazil's economic powerhouse, underscores the law's importance in managing the country's most industrially advanced region. As part of Brazil's legal heritage, this statute provides valuable insights into the country's economic policies during the 1950s and serves as a historical reference point for understanding the evolution of Brazil's tax and trade regulations. The law's continued presence in official legal databases demonstrates its enduring relevance to Brazil's legislative history. ## Notable For - **Presidential Era Legislation:** Enacted during Juscelino Kubitschek's presidency, a transformative period in Brazilian history marked by economic development and the construction of Brasília - **Economic Regulation:** Focuses on critical economic instruments including tariffs, import taxes, and tax exemptions - **State-Specific Provisions:** Contains particular regulations affecting São Paulo, Brazil's most economically significant state - **Historical Legal Document:** Represents Brazil's mid-20th century approach to economic governance and trade regulation - **Comprehensive Tax Coverage:** Addresses multiple tax categories including customs duties, import taxes, and consumption taxes - **Official Legal Record:** Maintained in Brazil's official legal databases including LexML and the Presidency's legislation portal - **Brazilian Portuguese Legal Text:** Exemplifies the formal legal language and structure of mid-20th century Brazilian legislation ## Body ### Legislative Context and Historical Background Law No. 3280 of October 7, 1957 was enacted during a pivotal period in Brazilian history. The legislation emerged during the presidency of Juscelino Kubitschek (1956-1961), whose administration implemented ambitious economic development programs under the slogan "50 years of progress in 5." This period saw significant industrialization, infrastructure development, and the construction of Brasília as Brazil's new capital. The law reflects the economic priorities of this era, focusing on tariff regulations and tax policies designed to support Brazil's import substitution industrialization strategy. By regulating customs duties and import taxes, the legislation aimed to protect domestic industries while managing foreign trade relationships. ### Legal Structure and Content As a federal statute (lei), Law No. 3280/1957 follows the standard structure of Brazilian legislation. The law's primary components address: - **Customs Duties (Taxa Aduaneira):** Regulations governing tariffs on imported goods - **Import Taxes (Imposto De Importação):** Taxation policies for international trade - **Consumption Taxes (Imposto De Consumo):** Taxes applied to certain consumer goods - **Tax Exemptions (Isenção):** Provisions for exempting specific items or entities from taxation - **State-Specific Regulations:** Particular provisions affecting the state of São Paulo and its municipalities The law's comprehensive approach to these economic instruments demonstrates its importance in Brazil's mid-century economic governance. ### Geographic and Jurisdictional Scope While Law No. 3280/1957 applies to the entire federal territory of Brazil, it includes specific provisions that particularly affect the state of São Paulo. As Brazil's most industrially developed state and economic center, São Paulo's inclusion in the legislation underscores the law's significance for national economic policy. The law's jurisdiction extends to all municipalities within Brazil, with particular attention to municipal regulations and local tax administration. This dual focus on federal policy and local implementation reflects Brazil's federal system of governance. ### Publication and Documentation The official text of Law No. 3280/1957 was published in Rio de Janeiro, which served as Brazil's capital until the transition to Brasília in 1960. The law maintains its official status in Brazil's legal system and is documented in several key repositories: - **Presidency of Brazil's Legislation Portal:** https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3280.htm - **LexML Brazil Legal Information System:** urn:lex:br:federal:lei:1957-10-07;3280 - **Wikidata:** Classified as a Brazilian law with connections to the broader legal framework The law's continued presence in these official databases ensures its accessibility for legal research and historical analysis. ### Relationship to Brazil's Economic Development Enacted during a period of significant economic transformation, Law No. 3280/1957 played a role in Brazil's broader economic strategies of the 1950s. The legislation's focus on tariffs and import regulations aligned with President Kubitschek's policies aimed at: - **Industrialization:** Protecting and developing domestic industries - **Import Substitution:** Reducing reliance on foreign goods through domestic production - **Economic Growth:** Supporting Brazil's ambitious development goals The law's provisions regarding tax exemptions also reflect efforts to stimulate specific economic sectors or regions. ### Legal Classification and Taxonomy Law No. 3280/1957 is classified as a "statute" within legal taxonomy, representing a formal written document that creates law. This classification aligns with the broader definition of statutes as encompassing acts, executive orders, and by-laws that serve as manifestations of statutory law. Within Brazil's legal system, the law maintains its status as a federal statute, subject to the hierarchy of Brazilian legislation where federal laws take precedence over state and municipal regulations. ### Language and Terminology The law is written in Brazilian Portuguese, utilizing the formal legal language and terminology characteristic of mid-20th century Brazilian legislation. Key terms used in the law include: - **Taxa Aduaneira:** Customs duty or tariff - **Imposto De Importação:** Import tax - **Imposto De Consumo:** Consumption tax - **Isenção:** Tax exemption - **Município:** Municipality These terms reflect the specific economic and administrative focus of the legislation. ### Historical Significance and Legacy Law No. 3280/1957 represents an important artifact of Brazil's economic legislation during a transformative period. The law's provisions provide insights into: - **Mid-Century Economic Policies:** Brazil's approach to trade regulation and industrial development - **Federal-State Relations:** The balance between national economic policies and state-specific regulations - **Legal Evolution:** The development of Brazil's tax and trade laws over time While some provisions may have been amended or superseded by subsequent legislation, the original law maintains its historical significance as part of Brazil's legal heritage. ### Connection to Broader Legal Framework The law exists within Brazil's comprehensive legal system, which includes: - **Constitution of Brazil (1988):** The supreme law governing all legislation - **National Congress:** The legislative body responsible for creating federal laws - **Federal Tax System:** The broader framework of tax regulations and economic policies Law No. 3280/1957 contributes to this framework by providing specific regulations that complement Brazil's overall economic governance structure. ### Accessibility and Public Domain Status As an official Brazilian legal document, Law No. 3280/1957 falls under the public domain according to Brazilian copyright law. This status ensures that the law's text is freely accessible to the public, supporting transparency in governance and legal research. The law's availability through multiple official channels, including government websites and legal databases, facilitates public access to this important historical document. ## References 1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1957-10-07;3280) 2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=3280&ano=1957&data=07/10/1957&ato=917cXVU9UMNRVT0ff)