# Law No. 3394 of May 27, 1958

> Brazilian law

**Wikidata**: [Q105649171](https://www.wikidata.org/wiki/Q105649171)  
**Source**: https://4ort.xyz/entity/law-no-3394-of-may-27-1958

## Summary
Law No. 3394 of May 27, 1958 is a Brazilian federal statute enacted during the presidency of Juscelino Kubitschek that establishes regulations concerning tariffs, import taxes, consumption taxes, and tax exemptions, with specific provisions addressing the state of Minas Gerais and Brazilian municipalities. This legal instrument represents a formal written manifestation of statutory law in Brazil, published in Rio de Janeiro and available through the official LexML identification system.

## Key Facts
- **Official Title:** Lei nº 3394, de 27 de maio de 1958
- **Legal Citation:** Lei nº 3394/1958
- **Date of Enactment:** May 27, 1958
- **Type of Document:** Federal statute (lei federal)
- **Approving Authority:** Presidency of the Federative Republic of Brazil
- **President at Time of Approval:** Juscelino Kubitschek
- **Place of Publication:** Rio de Janeiro
- **Jurisdiction:** Applies to the entire Federative Republic of Brazil
- **Language:** Brazilian Portuguese
- **LexML Brazil Identifier:** urn:lex:br:federal:lei:1958-05-27;3394
- **Main Subjects:** Tariff (Taxa Aduaneira), import tax (Imposto De Importação), consumption tax (Imposto De Consumo), tax exemption (Isenção), Minas Gerais state, and municipality (Municipio)
- **Official URL:** Available at https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3394.htm
- **Wikidata Classification:** Described as "Brazilian law" and classified as an instance of "statute"
- **Historical Context:** Enacted during Brazil's period of rapid industrialization and development under President Kubitschek, five years before the capital moved from Rio de Janeiro to Brasília on April 22, 1960

## FAQs
**What is Law No. 3394 of May 27, 1958?**
Law No. 3394 is a Brazilian federal statute from 1958 that creates legal regulations governing customs tariffs, import taxation, consumption taxes, and tax exemption frameworks, with particular attention to the state of Minas Gerais and municipal jurisdictions throughout Brazil.

**What specific tax matters does this law address?**
The law covers multiple tax categories including customs tariffs (Taxa Aduaneira), import taxes (Imposto De Importação), consumption taxes (Imposto De Consumo), and provisions for tax exemptions (Isenção), establishing the legal framework for these fiscal instruments at the federal level.

**Who enacted this law and under what political circumstances?**
President Juscelino Kubitschek promulgated this law on May 27, 1958, during his administration (1956-1961), a period characterized by his "50 years in 5" development program, massive infrastructure projects, and the early planning stages for constructing Brasília as Brazil's new capital.

**Where can the full text of Law No. 3394 be accessed?**
The complete text is publicly available through the official Brazilian government portal at https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3394.htm and is indexed in the LexML Brazil system under the unique identifier urn:lex:br:federal:lei:1958-05-27;3394.

**What type of legal document is this and how is it classified?**
This is a federal statute (lei federal), which is a formal written document that creates law and serves as a manifestation of statutory law. It is classified as an instance of a legal term or concept, and as a subclass of written work, document, and rule in legal taxonomy systems.

**Does this law have specific geographic applications within Brazil?**
Yes, while it applies to the entire national jurisdiction, the law explicitly references the state of Minas Gerais (Estado De Minas Gerais) and municipalities (Municipio) throughout Brazil, indicating targeted provisions for these subnational entities.

## Why It Matters
Law No. 3394 of May 27, 1958 matters because it represents a concrete legislative act from a pivotal era in Brazilian modernization, when President Juscelino Kubitschek's government aggressively pursued industrialization and infrastructure development. As a statute governing tariffs and import taxes, it directly impacted Brazil's trade policy and fiscal structure during a period when the country was expanding its international economic engagement and attempting to protect domestic industries. The law's specific references to Minas Gerais and municipalities reflect the federal government's efforts to coordinate tax policy across different levels of Brazilian governance, ensuring that local and state entities operated within a unified national framework. Its existence in the LexML system and continued availability on the official Planalto website demonstrates Brazil's commitment to maintaining accessible historical legislative records, allowing researchers, legal professionals, and citizens to trace the evolution of the country's tax code. The law also exemplifies the statutory law tradition in Brazil, where formal written documents enacted through presidential promulgation serve as primary sources of legal authority, distinct from common law systems that rely more heavily on judicial precedent. As a public domain document, it embodies the principle that citizens must have unrestricted access to the laws that govern them, reinforcing democratic accountability and the rule of law in the fifth-largest country in the world.

## Notable For
- **Specific Tax Focus:** Uniquely addresses four distinct tax categories—tariffs, import taxes, consumption taxes, and exemptions—within a single legislative instrument, providing comprehensive fiscal regulation.
- **Geographic Specificity:** Explicitly names Minas Gerais state and municipalities as particular subjects of its provisions, distinguishing it from generic federal tax laws that apply uniformly without subnational references.
- **Historical Timing:** Enacted during the Kubitschek presidency, a transformative period when Brazil's capital was still Rio de Janeiro and the country was undergoing accelerated development that would lead to the construction of Brasília.
- **Digital Preservation:** Maintained in both the LexML Brazil identification system with a permanent URN identifier and on the official Planalto government portal, ensuring long-term public accessibility.
- **Legal Classification:** Serves as a textbook example of a Brazilian federal statute, classified as an instance of the "statute" concept which is itself a subclass of written work, document, and rule in global legal taxonomy.
- **Public Domain Status:** Like other official Brazilian legislative enactments, it exists in the public domain, ensuring that no copyright restrictions limit its distribution or reproduction.
- **Presidential Promulgation:** Bears the specific approval of President Juscelino Kubitschek, making it part of his administration's extensive legislative legacy that shaped modern Brazil.

## Body

### Legal Classification and Identity
Law No. 3394 of May 27, 1958 is formally classified as a federal statute (lei federal) within the Brazilian legal system. As an instance of the "statute" class, it represents a formal written document that creates law through legislative enactment. In legal taxonomy, statutes are recognized as subclasses of written works, documents, and rules, serving as the concrete manifestation of statutory law. This particular law is identified in Wikidata as "Brazilian law" and functions as a legal norm that is part of the broader concepts of law and legal act in Brazil. The statute follows draft laws in the legislative process and is caused by the act of legislation, resulting in statutory law that governs the Brazilian jurisdiction. Its creation aligns with the global understanding of statutes as equivalent to the schema.org/Legislation class used in structured data systems.

### Enactment and Publication Details
The law was officially promulgated on May 27, 1958, by the Presidency of the Federative Republic of Brazil under the determination method of presidential promulgation. At that time, Juscelino Kubitschek served as President, having taken office on January 31, 1956, and would remain in power until January 31, 1961. The publication occurred in Rio de Janeiro, which functioned as Brazil's capital from 1808 until April 21, 1960, when the government transitioned to the newly constructed Brasília. The law's enactment date falls within Kubitschek's ambitious development program that sought to modernize Brazil through massive infrastructure investments, including the construction of the new capital city. The presidential approval process involved the standard Brazilian legislative procedure where a bill becomes law upon presidential signature and official publication.

### Subject Matter and Scope
The statute addresses multiple fiscal and tax-related subjects, creating a comprehensive legal framework for several interconnected financial instruments. Its main subjects include:
- **Tariff (Taxa Aduaneira):** Establishing customs duties and fees applicable to international trade
- **Import Tax (Imposto De Importação):** Regulating taxation on goods entering Brazilian territory
- **Consumption Tax (Imposto De Consumo):** Governing taxes on consumer goods and services
- **Tax Exemption (Isenção):** Providing legal frameworks for exemptions from various tax obligations
- **Minas Gerais (Estado De Minas Gerais):** Containing specific provisions applicable to this southeastern Brazilian state
- **Municipality (Municipio):** Addressing the role and responsibilities of municipal governments in the tax system

The law applies to the entire jurisdiction of Brazil, a federal republic that declared independence from Portugal on September 7, 1822, and currently operates under the Constitution of Brazil effective since October 5, 1988. However, its specific references to Minas Gerais and municipalities indicate that it creates particular obligations or exceptions for these subnational entities within Brazil's federal system.

### Access and Documentation
The law is publicly accessible through multiple official channels, ensuring transparency and legal certainty. The primary source is the official website of the Presidency of Brazil at https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3394.htm, which maintains historical legislative texts. Additionally, the law is indexed in the LexML Brazil system, a specialized legislative markup language system that assigns unique permanent identifiers to Brazilian legal documents. The LexML identifier urn:lex:br:federal:lei:1958-05-27;3394 follows the standard syntax that includes the country (br), level of government (federal), type of document (lei), date (1958-05-27), and document number (3394). The law is written in Brazilian Portuguese, the official language of Brazil, which is spoken by approximately 213.4 million people in the country. As an official legislative enactment, the statute is in the public domain in both the United States and France under the edict of government doctrine, which establishes that official legal documents are not subject to copyright restrictions.

### Historical and Political Context
The law emerged during a critical period in Brazilian history characterized by rapid modernization and state-led development. President Juscelino Kubitschek, who governed from 1956 to 1961, pursued an aggressive industrialization policy summarized by his slogan "50 years in 5." His administration oversaw massive infrastructure projects, attracted foreign investment, and expanded Brazil's industrial base. The law's focus on tariffs and import taxes reflects the economic policy priorities of the era, which balanced protectionist measures with the need for imported capital goods to support industrial growth. The specific mention of Minas Gerais is significant because this state was a key economic region with substantial mineral resources and industrial development, making it central to Kubitschek's development strategy. The law's enactment in Rio de Janeiro places it in the final years of that city's status as capital, just two years before the government relocated to Brasília on April 22, 1960. This timing makes the law part of the legislative output of Brazil's fourth-largest city as capital, during a period when the country was transitioning its administrative center while simultaneously pursuing economic modernization. The statute remains valid within Brazil's current federal structure, which includes 26 states plus the Federal District, and continues to be referenced within the country's complex legal framework that governs taxation across national, state, and municipal levels.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1958-05-27;3394)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=3394&ano=1958&data=27/05/1958&ato=288UTT650dRRVT11c)