# Law No. 3768 of June 3, 1960 > Brazilian law **Wikidata**: [Q105648789](https://www.wikidata.org/wiki/Q105648789) **Source**: https://4ort.xyz/entity/law-no-3768-of-june-3-1960 ## Summary Law No. 3768 of June 3, 1960, officially titled "Lei nº 3768, de 3 de junho de 1960," is a Brazilian federal statute. This law primarily served to extend, for a period of twelve months starting from June 6, 1960, the terms of responsibility related to customs tariffs, as originally established by Article 42, Letter "B" of Law 3244 of August 14, 1957. It was promulgated by the Presidency of the Federative Republic of Brazil under President Juscelino Kubitschek. ## Key Facts * **Official Title:** Lei nº 3768, de 3 de junho de 1960 * **Aliases:** Lei nº 3768, de 3 de junho de 1960 * **Type:** Statute * **Jurisdiction:** Brazil * **Publication Date:** June 3, 1960 * **Approval Authority:** Presidency of the Federative Republic of Brazil * **Approving President:** Juscelino Kubitschek (on 1960-06-03) * **Primary Purpose (Law Digest):** Prorogues for twelve months, starting from June 6, 1960, the terms of responsibility signed under Article 42, Letter "B" of Law 3244 of August 14, 1957 (Customs Tariff Reform), and provides other measures. * **Main Subjects:** Tariff, time limit, import tax, consumption tax, prorogation, tax exemption * **Place of Publication:** Brasília * **Language:** Brazilian Portuguese * **Legal Citation:** Lei nº 3768/1960 * **Online Availability:** https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3768.htm * **LexML Brazil Identifier:** urn:lex:br:federal:lei:1960-06-03;3768 * **Related Wikimedia Project:** WikiProject Brazilian Laws ## FAQs **What is Law No. 3768 of June 3, 1960?** Law No. 3768 of June 3, 1960, is a Brazilian federal statute that extended the validity of certain terms of responsibility related to customs tariffs. Specifically, it prorogued these terms for twelve months, beginning on June 6, 1960, as they pertained to Law 3244 of 1957. **Who approved this law?** This law was approved and promulgated by the Presidency of the Federative Republic of Brazil. It was signed into effect by President Juscelino Kubitschek on June 3, 1960. **What are the main subjects addressed by this law?** The primary subjects covered by Law No. 3768 include tariffs, time limits, import tax, consumption tax, prorogation, and tax exemption. These topics are all related to the financial and administrative aspects of customs duties in Brazil. **Where can the full text of Law No. 3768 be found?** The full text of Law No. 3768 is available online at https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3768.htm. It is legally cited as Lei nº 3768/1960. **What is the jurisdiction of Law No. 3768?** Law No. 3768 applies to the jurisdiction of Brazil. It is a federal law, meaning it has national scope within the Federative Republic of Brazil. ## Why It Matters Law No. 3768 of June 3, 1960, matters as a specific example of how statutes function to modify or extend existing legal provisions, directly impacting economic and administrative processes. As a formal written document, it serves as a concrete manifestation of statutory law in Brazil, providing clear directives for the extension of terms related to customs tariffs. This prorogation of responsibility terms would have had practical implications for businesses and individuals involved in import and export activities, affecting their financial obligations and planning. By addressing subjects like import tax, consumption tax, and tax exemption, the law played a role in the regulatory framework governing trade and revenue collection in Brazil during that period. ## Notable For * Being a federal statute specifically promulgated by President Juscelino Kubitschek. * Its precise function of extending terms of responsibility related to customs tariffs for a defined period. * Directly referencing and modifying provisions of a prior law, Law 3244 of 1957. * Its inclusion and documentation within the LexML Brazil system and WikiProject Brazilian Laws. ## Body ### Overview and Classification Law No. 3768 of June 3, 1960, officially known as "Lei nº 3768, de 3 de junho de 1960," is classified as a statute within the Brazilian legal system. A statute is a formal written document that creates law, serving as a manifestation of statutory law. This particular statute is a federal law, applying to the entire jurisdiction of Brazil, a federal republic in South America. The language of the work is Brazilian Portuguese. ### Purpose and Scope The primary purpose of Law No. 3768 was to prorogue, or extend, specific terms of responsibility. The law's digest states that it "PRORROGA POR DOZE MESES, A CONTAR DE 6 DE JUNHO DE 1960, O PRAZO DOS TERMOS DE RESPONSABILIDADE ASSINADO, NA FORMA DO ARTIGO 42, LETRA "B" DA LEI 3244 DE 14 DE AGOSTO DE 1957 (REFORMA DA TARIFA DAS ALFANDEGAS) E DA OUTRAS PROVIDENCIAS." This means it extended for twelve months, starting from June 6, 1960, the deadlines for terms of responsibility that were established under Article 42, Letter "B" of Law 3244, enacted on August 14, 1957. Law 3244 of 1957 was concerned with the "Reforma da Tarifa das Alfandegas," or the reform of customs tariffs. ### Key Subjects The main subjects addressed by Law No. 3768 are directly related to economic and fiscal policy concerning trade. These include: * **Tariff:** Regulations and duties applied to imported or exported goods. * **Time Limit:** The specific duration for which certain responsibilities or obligations are valid. * **Import Tax:** Taxes levied on goods brought into the country. * **Consumption Tax:** Taxes on the consumption of goods and services. * **Prorogation:** The act of extending a period or term. * **Tax Exemption:** Provisions for relief from tax obligations. ### Approval and Publication Law No. 3768 was approved by the Presidency of the Federative Republic of Brazil. It was promulgated by President Juscelino Kubitschek on June 3, 1960. The law was published in Brasília, which had recently become the capital of Brazil on April 22, 1960. ### Jurisdiction and Accessibility This statute applies exclusively to the jurisdiction of Brazil. Its official legal citation is Lei nº 3768/1960. The full text of the law is publicly available online through the Brazilian government's official legislative portal at https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3768.htm. It is also identified by the LexML Brazil ID urn:lex:br:federal:lei:1960-06-03;3768. The law is further recognized and documented within the WikiProject Brazilian Laws, indicating its place in the country's legislative history. ## References 1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1960-06-03;3768) 2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=3768&ano=1960&data=03/06/1960&ato=97bQzZq50dVRVT447) 3. LexML Brasil