# Law No. 3533 of January 26, 1959

> Brazilian law

**Wikidata**: [Q105648568](https://www.wikidata.org/wiki/Q105648568)  
**Source**: https://4ort.xyz/entity/law-no-3533-of-january-26-1959

## Summary
Law No. 3533 of January 26, 1959 is a Brazilian federal statute enacted under President Juscelino Kubitschek that regulates customs tariffs, import taxes, consumption taxes, and tax exemptions, with specific application to the state of São Paulo and the municipality of Batatais.

## Key Facts
- **Official Title:** Lei nº 3533, de 26 de janeiro de 1959
- **Alias:** Lei nº 3533, de 26 de janeiro de 1959
- **Enactment Date:** January 26, 1959
- **Approving Authority:** Presidency of the Federative Republic of Brazil, promulgated by President Juscelino Kubitschek
- **Legal Instrument Type:** Statute (formal written document that creates law)
- **Primary Subjects:**
  - Tariff (stated as "Taxa Aduaneira")
  - State of São Paulo (stated as "Estado De São Paulo (Sp)")
  - Import tax (stated as "Imposto De Importação")
  - Municipality of Batatais (stated as "Batatais (Sp)")
  - Consumption tax (stated as "Imposto De Consumo", Wikidata item Q105766473)
  - Tax exemption (stated as "Isenção")
  - Municipality (stated as "Municipio")
- **LexML Brazil ID:** urn:lex:br:federal:lei:1959-01-26;3533
- **Place of Publication:** Rio de Janeiro
- **Language:** Brazilian Portuguese
- **Legal Citation:** Lei nº 3533/1959
- **Full Text URL:** https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3533.htm
- **Jurisdiction:** Brazil
- **Wikidata Description:** Brazilian law
- **Project Context:** On the focus list of WikiProject Brazilian Laws

## FAQs
**What is the primary legal focus of Law No. 3533/1959?**
The law primarily addresses customs duties (Taxa Aduaneira), import taxes (Imposto de Importação), consumption taxes (Imposto de Consumo), and tax exemptions (Isenção), indicating it modifies fiscal and customs regulations.

**Which specific geographic locations are directly referenced in the law?**
The statute explicitly mentions the state of São Paulo (Estado de São Paulo) and the municipality of Batatais (Batatais, SP), suggesting targeted provisions for these jurisdictions.

**Who was the head of state when this law was enacted?**
Law No. 3533 was promulgated on January 26, 1959, by President Juscelino Kubitschek, who served as the head of the Presidency of the Federative Republic of Brazil at that time.

**How is this law formally cited in legal contexts?**
The standard legal citation for this statute is "Lei nº 3533/1959," which combines its number and year of enactment as per Brazilian legislative convention.

**Where can the complete official text of the law be accessed?**
The full, authoritative text is published on the Brazilian federal government's official legislation portal at https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3533.htm.

**What category of legal document is Law No. 3533?**
It is classified as a statute, meaning it is a formal written document enacted by a government authority that creates law, encompassing acts, executive orders, and by-laws within its scope.

## Why It Matters
Law No. 3533/1959 is a concrete manifestation of Brazil's federal legislative authority from the late 1950s, a period marked by President Juscelino Kubitschek's developmentalist policies. Its focus on customs tariffs, import taxes, and tax exemptions for São Paulo and Batatais indicates it played a role in shaping regional economic conditions, potentially influencing trade flows, industrial investment, or municipal finances during a key era of Brazilian industrialization. As a binding federal statute, it contributed to the statutory law framework that governed commercial and fiscal activities, providing legal certainty for businesses and government entities. Its continued documentation in official repositories and inclusion in WikiProject Brazilian Laws underscores its enduring relevance for legal research, historical analysis of Brazilian tax policy, and understanding the fiscal mechanisms that supported mid-20th century economic development in specific regions.

## Notable For
- **Specific Geographic Targeting:** Unusually specifies both a major state (São Paulo) and a single municipality (Batatais), suggesting highly localized fiscal measures.
- **Multi-Tax Regulation:** Simultaneously addresses several distinct tax types—customs tariff, import tax, consumption tax, and tax exemptions—within one statute.
- **Historical Context:** Enacted during the presidency of Juscelino Kubitschek (1956-1961), a transformative period for Brazil's infrastructure and industrial base.
- **Formal Citation Simplicity:** Known by the concise and standard legal citation "Lei nº 3533/1959."
- **Federal Statute Status:** Represents a formal exercise of federal legislative power under the Brazilian constitutional system of the time.
- **Preserved Digital Access:** Maintains a stable, official URL on the *Planalto* government portal, ensuring long-term public access.

## Body

### Legislative History and Approval
- Law No. 3533 was formally promulgated on **January 26, 1959**.
- The approving authority was the **Presidency of the Federative Republic of Brazil**.
- The determination method recorded is **promulgation**.
- The law was enacted under **President Juscelino Kubitschek**, as indicated by the qualifier on the `approved_by` property.
- It is part of the corpus of federal legislation from the 1950s, a decade of significant state-led development in Brazil.

### Content and Regulatory Scope
The statute's main subjects, as formally stated in its metadata, are:
- **Tariff** (Portuguese: *Taxa Aduaneira*), governing customs duties on imported goods.
- **Import tax** (Portuguese: *Imposto De Importação*), a federal tax on foreign goods entering Brazil.
- **Consumption tax** (Portuguese: *Imposto De Consumo*), referenced via Wikidata item Q105766473, likely relating to internal taxes on goods or services.
- **Tax exemption** (Portuguese: *Isenção*), specifying conditions under which certain entities or transactions are freed from tax liability.
- **Municipality** (Portuguese: *Municipio*), indicating provisions applicable to local government entities.
The combination of these subjects shows the law's function as a fiscal and customs regulatory instrument, potentially granting exemptions or setting rates for specific locations.

### Geographic and Jurisdictional Application
- The law's **applies_to_jurisdiction** is the entire country of **Brazil**.
- It contains specific, named references to:
  - The **state of São Paulo** (stated as "Estado De São Paulo (Sp)").
  - The **municipality of Batatais** (stated as "Batatais (Sp)"), a city located in the interior of São Paulo state.
- This dual reference implies the statute contains provisions with particular effect or relevance for São Paulo state and, more granularly, for Batatais, possibly concerning local tax benefits or customs procedures.

### Publication, Identification, and Access
- **Official Identifier:** LexML Brazil ID `urn:lex:br:federal:lei:1959-01-26;3533`, a persistent urn for Brazilian federal legislation.
- **Place of Publication:** **Rio de Janeiro**, which was the capital of Brazil at the time of enactment (the capital moved to Brasília in 1960).
- **Language:** The law was written and promulgated in **Brazilian Portuguese**.
- **Digital Access:** The complete official text is available at the stable URL `https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3533.htm` on the *Planalto* website, the official repository for Brazilian federal legislation.
- **Legal Citation:** The authoritative short-form citation is **"Lei nº 3533/1959"**, following the standard Brazilian format of law number followed by year.

### Classification and Knowledge Organization
- **Instance Of:** The law is an **instance of a statute**. As defined in the knowledge base, a statute is a formal written document that creates law, encompassing acts, executive orders, and by-laws. It is a manifestation of statutory law.
- **Wikidata Description:** It is described simply as a "**Brazilian law**."
- **Project Context:** The law is listed on the **focus list of WikiProject Brazilian Laws**, a collaborative Wikimedia effort to improve coverage and quality of articles related to Brazilian legislation, indicating its recognized importance for documentation.
- **Structural Role:** Within knowledge graphs, this specific law is a concrete node (a particular legislative act) connected to broader classes like "statute" and "Brazilian law," and linked to specific concepts like "tariff" and "São Paulo" through its `main_subject` properties.

### Contextual Notes
- The law's metadata uses the Portuguese terms for its subjects (e.g., *Taxa Aduaneira*, *Imposto de Importação*), reflecting its original language and legal terminology.
- The reference to a Wikidata item (Q105766473 for *Imposto De Consumo*) shows integration with structured data projects to link this specific law to broader concepts in the semantic web.
- Its publication in Rio de Janeiro places it historically before the 1960 transfer of the capital to Brasília, a key event in Brazil's modern development under President Kubitschek.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1959-01-26;3533)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=3533&ano=1959&data=26/01/1959&ato=aafQTWE5UMRRVT6d2)