# Law No. 3459 of November 18, 1958 > Brazilian law **Wikidata**: [Q105649339](https://www.wikidata.org/wiki/Q105649339) **Source**: https://4ort.xyz/entity/law-no-3459-of-november-18-1958 ## Summary Law No. 3459 of November 18, 1958 is a Brazilian federal statute that regulates customs tariffs, import taxes, and consumption taxes, and establishes tax exemptions for specific goods, particularly in the state of Pernambuco. It was enacted by President Juscelino Kubitschek and is classified as a statute under Brazilian law. The law was published in Rio de Janeiro and is written in Brazilian Portuguese. ## Key Facts - **Official Title:** Lei nº 3459, de 18 de novembro de 1958 - **Country of Origin:** Brazil - **Date of Publication:** November 18, 1958 - **Main Subject(s):** Tariff, Import Tax, Consumption Tax, Tax Exemption, and Pernambuco State - **Instance of:** Statute - **Language of Legislation:** Brazilian Portuguese - **Published by:** Presidency of the Federative Republic of Brazil - **Published in:** Rio de Janeiro - **LexML Brazil ID:** urn:lex:br:federal:lei:1958-11-18;3459 - **Legal Citation:** Lei nº 3459/1958 - **Available at URL:** [https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3459.htm](https://www.planalto.gov.br/ccivel_03/leis/1950-1969/l3459.htm) - **Applies to Jurisdiction:** Brazil - **Date of Enactment:** November 18, 1958 - **Approved by:** Juscelino Kubitschek - **Place of Publication:** Rio de Janeiro - **Classified under:** statute - **Subject Focus:** Tariff, Import Tax, Consumption Tax, Tax Exemption, Pernambuco State - **Text Language:** Brazilian Portuguese - **Instance of:** statute - **Work Available at URL:** [https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3459.htm](https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3459.htm) ## FAQs **What is Law No. 3459 of November 18, 1958?** Law No. 3459 of November 18, 1958 is a Brazilian federal statute that addresses customs tariffs, import taxes, and consumption taxes, and provides for tax exemptions in specific regions, particularly in the state of Pernambuco. It was signed by President Juscelino Kubitschek and is part of the Brazilian legal framework. **What is the main subject of this law?** The law primarily deals with tariff regulations, import taxes, and consumption taxes, and includes provisions for tax exemptions in the state of Pernambuco. **What is the official title and date of the law?** The official title is Lei nº 3459, de 18 de novembro de 1958, and it was published on November 18, 1958. **Where can the law be accessed?** The law is available at the official government website: [https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3459.htm](https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3459.htm). **Who approved the law and in what language is it written?** It was approved by the Presidency of the Federative Republic of Brazil and written in Brazilian Portuguese. **What is the legal classification of this law?** It is classified as a statute under the legal system of Brazil. **What is the jurisdiction of application?** The law applies to the Federative Republic of Brazil. **What is the legal citation format for this law?** The legal citation is Lei nº 3459/1958. ## Why It Matters Law No. 3459 of November 18, 1958 plays a significant role in the regulation of tariffs, import taxes, and consumption taxes in Brazil. It provides a legal framework for tax exemptions, particularly in the state of Pernambuco, and is therefore essential for understanding the taxation policies of the time. The law is part of Brazil's legal history and serves as a reference for taxation and economic policy in the late 1950s. Its provisions are still relevant for interpreting historical and current Brazilian tax law. ## Notable For - **Historical Significance:** It is a key document in the history of Brazilian taxation policy, particularly for the state of Pernambuco. - **Legal Precedent:** Sets a precedent for the regulation of import duties and consumption taxes in Brazil. - **Language and Jurisdiction:** Written in Brazilian Portuguese and applicable to the Federative Republic of Brazil. - **Digital Availability:** The full text is available at the official government website for public access. - **Legal Classification:** Recognized as a statute under the Brazilian legal system. - **Tax Policy Impact:** Influential in the regulation of tariffs and tax exemptions in the state of Pernambuco. ## Body ### History and Context Law No. 3459 of November 18, 1958, was enacted during the presidency of Juscelino Kubitschek, a significant period in Brazilian history. The law addresses customs tariffs, import taxes, and consumption taxes, and includes provisions for tax exemptions, particularly in the state of Pernambuco. It is part of the broader legal framework that governed economic policies in Brazil during the late 1950s. ### Legal Content and Provisions The law primarily deals with tariff regulations, import taxes, and consumption taxes. It provides for tax exemptions in specific regions, particularly in the state of Pernambuco. The law is written in Brazilian Portuguese and is available at the official government website. It is classified as a statute under the Brazilian legal system and is part of the country's legal history. ### Publication and Jurisdiction The law was published in Rio de Janeiro and is applicable to the Federative Republic of Brazil. It is available at the official government website for public access. The legal citation format for this law is Lei nº 3459/1958. It is part of the broader legal framework that governed economic policies in Brazil during the late 1950s. ### Related Entities and Classifications - **Main subject:** Tariff, Import Tax, Consumption Tax, Tax Exemption, Pernambuco State - **Instance of:** Statute - **Language of Work or Name:** Brazilian Portuguese - **Place of Publication:** Rio de Janeiro - **Date of Publication:** November 18, 1958 - **Applies to Jurisdiction:** Brazil - **Legal Citation of this Text:** Lei nº 3459/1958 - **Available at URL:** [https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3459.htm](https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3459.htm) - **Approved by:** Presidency of the Federative Republic of Brazil - **Country of Origin:** Brazil - **Work available at URL:** [https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3459.htm](https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3459.htm) - **LexML Brazil ID:** urn:lex:br:federal:lei:1958-11-18;3459 - **On Focus List of Wikimedia Project:** WikiProject Brazilian Laws ## References 1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1958-11-18;3459) 2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=3459&ano=1958&data=18/11/1958&ato=9d2UTWE90dRRVT020)