# Law No. 3517 of December 30, 1958

> Brazilian law

**Wikidata**: [Q105648556](https://www.wikidata.org/wiki/Q105648556)  
**Source**: https://4ort.xyz/entity/law-no-3517-of-december-30-1958

## Summary
Law No. 3517 of December 30, 1958 is a Brazilian federal statute enacted during the presidency of Juscelino Kubitschek. It primarily regulates customs duties (Taxa Aduaneira), import taxes (Imposto de Importação), consumption taxes (Imposto de Consumo), and tax exemptions (Isenção), with specific application to the state of Mato Grosso. The law was officially published in Rio de Janeiro and is digitally accessible through Brazil's federal legislation portal.

## Key Facts
- **Official Title:** Lei nº 3517, de 30 de dezembro de 1958
- **Alias:** Lei nº 3517/1958
- **Publication Date:** December 30, 1958
- **Jurisdiction:** Brazil (aplicable to the entire national territory)
- **Enacting Authority:** Presidency of the Federative Republic of Brazil
- **President at Enactment:** Juscelino Kubitschek (determination method: promulgation)
- **Instance Of:** Statute (a formal written document that creates law)
- **Primary Legal Subjects:** Customs tariff (Taxa Aduaneira), Import tax (Imposto de Importação), Consumption tax (Imposto de Consumo), Tax exemption (Isenção)
- **Specific Geographic Focus:** State of Mato Grosso (Estado de Mato Grosso)
- **Place of Publication:** Rio de Janeiro (then the capital of Brazil)
- **Language:** Brazilian Portuguese
- **Official Digital Identifier (LexML Brazil):** `urn:lex:br:federal:lei:1958-12-30;3517`
- **Legal Citation:** Lei nº 3517/1958
- **Access URL:** https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3517.htm
- **Wikidata Project Focus:** Part of WikiProject Brazilian Laws

## FAQs
**What is the official designation and date of this law?**
The law is officially designated as "Lei nº 3517, de 30 de dezembro de 1958," commonly cited as "Lei nº 3517/1958." It was enacted and published on December 30, 1958.

**Who was the head of state when this law was enacted?**
The law was promulgated by the Presidency of the Federative Republic of Brazil under President Juscelino Kubitschek on December 30, 1958.

**What are the main tax matters regulated by this statute?**
The law's core provisions address four main tax subjects: customs duties (Taxa Aduaneira), import taxes (Imposto de Importação), consumption taxes (Imposto de Consumo), and tax exemptions (Isenção).

**Does this law apply to a specific Brazilian state?**
Yes, the statute includes specific provisions for the state of Mato Grosso (Estado de Mato Grosso), indicating its fiscal regulations have a particular jurisdictional focus on that state.

**Where can the full, authoritative text of this law be found?**
The complete text is available at the official URL https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3517.htm, which is part of the Brazilian federal government's digital legislation repository.

**How is this law classified in legal and knowledge systems?**
It is classified as an "instance of" a statute—a formal written document creating law. Its structured data is managed under the LexML Brazil system with the unique identifier `urn:lex:br:federal:lei:1958-12-30;3517`.

## Why It Matters
Law No. 3517/1958 is a significant piece of mid-20th century Brazilian fiscal legislation, representing the state's use of statutory law to manage customs and tax policy for a specific region. Its focus on Mato Grosso suggests it was part of broader developmental or administrative strategies during President Kubitschek's administration, a period marked by national modernization efforts. By establishing rules for import duties, consumption taxes, and exemptions, the law directly influenced economic activity, trade flows, and state revenue in Mato Grosso. Its continued digital preservation on the official *Planalto* government site ensures public access to this historical legal instrument, supporting legal research, historical analysis of Brazilian tax policy, and understanding of federal-state fiscal relations during a transformative era in Brazil's history.

## Notable For
*   **Historical Fiscal Instrument:** A federal tax statute from the presidency of Juscelino Kubitschek (1956-1961), a key period in Brazil's developmentalist policies.
*   **Regional Specificity:** Unusually focuses its tax provisions on a single state, Mato Grosso, highlighting targeted federal fiscal intervention.
*   **Multi-Tax Scope:** Simultaneously regulates distinct tax categories—customs duties, import taxes, consumption taxes, and exemptions—within a single legislative act.
*   **Digital Legacy:** Preserved in Brazil's official LexML system and on the *Planalto* portal, ensuring long-term public access to a 1950s-era law.
*   **Wikidata Documentation:** Recognized and structured within Wikidata as a specific Brazilian law (Q...), linked to WikiProject Brazilian Laws for collaborative curation.

## Body

### Legislative Enactment and Authority
*   **Enacting Body:** The law was issued by the Presidency of the Federative Republic of Brazil.
*   **Head of State:** President Juscelino Kubitschek was the determining authority at the time of promulgation.
*   **Date of Promulgation:** The law's effective date is December 30, 1958.
*   **Method of Creation:** It was created through the presidential promulgation of a legislative statute.

### Tax and Fiscal Provisions
The statute's primary legal substance is concentrated on taxation, with four explicitly stated main subjects:
*   **Customs Tariff:** Regulates the "Taxa Aduaneira" (customs duty).
*   **Import Tax:** Addresses the "Imposto de Importação" (import tax).
*   **Consumption Tax:** Covers the "Imposto de Consumo" (consumption tax), referenced via the Wikidata item Q105766473.
*   **Tax Exemption:** Includes provisions for "Isenção" (tax exemption).
*   **Geographic Application:** These tax rules are applied with specific reference to the state of Mato Grosso (Estado de Mato Grosso (Mt)).

### Jurisdictional and Geographic Scope
*   **Applies To:** The law's jurisdiction is the entire country of Brazil.
*   **Specific State Focus:** Its operational provisions are notably directed toward the state of Mato Grosso.
*   **Place of Publication:** The official publication occurred in Rio de Janeiro, which was the capital of Brazil at the time.

### Publication, Language, and Access
*   **Original Language:** The law was written and promulgated in Brazilian Portuguese.
*   **Physical Publication:** Historically published in the official government gazette in Rio de Janeiro.
*   **Digital Availability:** The full text is available at the persistent URL: https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3517.htm.
*   **Structured Data Identifier:** It has a unique, persistent identifier in Brazil's LexML system: `urn:lex:br:federal:lei:1958-12-30;3517`.

### Legal Citation and Classification
*   **Standard Legal Citation:** The authoritative citation format is "Lei nº 3517/1958".
*   **Formal Classification:** It is an "instance of" a statute, which is a formal written document that creates law.
*   **Knowledge Base Curation:** The law is tracked and maintained as part of WikiProject Brazilian Laws on Wikimedia platforms, indicating its importance for collaborative legal knowledge bases.
*   **Wikidata Description:** Its description in Wikidata is simply "Brazilian law," situating it within the broader corpus of national legislation.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1958-12-30;3517)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=3517&ano=1958&data=30/12/1958&ato=4c8EzZU90dRRVT4b1)