# Law No. 390 of September 20, 1948 > Brazilian law **Wikidata**: [Q105649912](https://www.wikidata.org/wiki/Q105649912) **Source**: https://4ort.xyz/entity/law-no-390-of-september-20-1948 ## Summary Law No. 390 of September 20, 1948, officially titled "Lei nº 390, de 20 de setembro de 1948," is a Brazilian federal statute enacted to create law. This legal document, approved by the Presidency of the Federative Republic of Brazil, primarily addresses matters related to tariffs, import taxes, consumption taxes, and tax exemptions, with specific reference to the state of Rio Grande do Sul. It serves as a formal record of legal rules concerning economic and fiscal policy in Brazil during the mid-20th century. ## Key Facts * **Official Title:** Lei nº 390, de 20 de setembro de 1948 * **Aliases:** Lei nº 390, de 20 de setembro de 1948 * **Classification:** Instance of a "statute" * **Country:** Brazil * **Approval:** Approved by the Presidency of the Federative Republic of Brazil on September 20, 1948, through promulgation. * **Publication Date:** September 20, 1948 (inferred) * **Place of Publication:** Rio de Janeiro * **Jurisdiction:** Applies to Brazil * **Language:** Brazilian Portuguese * **Legal Citation:** Lei nº 390/1948 * **Main Subjects:** Tariff (Taxa Aduaneira), Import Tax (Imposto De Importação), Consumption Tax (Imposto De Consumo - Q105766473), the state of Rio Grande do Sul (Estado Do Rio Grande Do Sul (Rs)), and Tax Exemption (Isenção). * **Identifier:** LexML Brazil ID: urn:lex:br:federal:lei:1948-09-20;390 * **Wikimedia Project:** Included on the focus list of WikiProject Brazilian Laws. ## FAQs **What is the official name and date of this Brazilian law?** The official title of this law is "Lei nº 390, de 20 de setembro de 1948," and it was enacted on September 20, 1948. It is also known by the alias "Lei nº 390, de 20 de setembro de 1948." **What is the nature of Law No. 390 of September 20, 1948?** Law No. 390 is classified as a statute, which is a formal written document that creates law. It is a specific example of Brazilian federal legislation. **What are the primary subjects addressed by this law?** This law primarily addresses several key economic and fiscal subjects, including tariffs (Taxa Aduaneira), import taxes (Imposto De Importação), consumption taxes (Imposto De Consumo), and tax exemptions (Isenção). It also specifically references the state of Rio Grande do Sul (Estado Do Rio Grande Do Sul (Rs)). **Where was this law published and what is its official citation?** Law No. 390 was published in Rio de Janeiro. Its official legal citation is Lei nº 390/1948. **Who approved this law?** This law was approved by the Presidency of the Federative Republic of Brazil on its enactment date, September 20, 1948, through the process of promulgation. ## Why It Matters Law No. 390 of September 20, 1948, matters as a tangible example of Brazilian federal legislation from the mid-20th century, illustrating the country's legal and economic framework at that time. As a statute, it represents a formal written document that creates law, serving as a concrete manifestation of statutory law in Brazil. Its focus on tariffs, import taxes, consumption taxes, and tax exemptions highlights the Brazilian government's regulatory approach to trade and internal commerce, which is crucial for understanding the nation's economic development. The specific mention of Rio Grande do Sul indicates how federal laws could address or impact particular states. Furthermore, its inclusion in the LexML Brazil system and WikiProject Brazilian Laws underscores its historical and legal significance for researchers and legal scholars studying Brazilian jurisprudence. ## Notable For * **Specific Federal Legislation:** Represents a direct example of a federal law enacted in Brazil in 1948. * **Multi-faceted Fiscal Regulation:** Addresses a combination of economic policy instruments, including tariffs, import taxes, consumption taxes, and tax exemptions within a single legal document. * **Geographic Specificity:** Explicitly includes the state of Rio Grande do Sul as one of its main subjects, indicating a potential regional impact or focus. * **Presidential Approval:** Was formally approved by the Presidency of the Federative Republic of Brazil, highlighting the executive branch's role in the legislative process. * **Documented in LexML Brazil:** Identified with a unique LexML Brazil ID (urn:lex:br:federal:lei:1948-09-20;390), ensuring its digital accessibility and official record-keeping. * **Subject of Legal Scholarship:** Included on the focus list of WikiProject Brazilian Laws, signifying its relevance for legal and historical research. ## Body ### Overview of Law No. 390 of September 20, 1948 Law No. 390 of September 20, 1948, officially designated as "Lei nº 390, de 20 de setembro de 1948," is a federal statute originating from Brazil. It is also known by its alias, "Lei nº 390, de 20 de setembro de 1948." As an instance of a "statute," it is a formal written document designed to create law, serving as a concrete manifestation of statutory law. The law applies to the jurisdiction of Brazil and is written in Brazilian Portuguese. Its official legal citation is Lei nº 390/1948, and it is cataloged with the LexML Brazil ID urn:lex:br:federal:lei:1948-09-20;390. This statute is also recognized within the WikiProject Brazilian Laws, indicating its importance for legal documentation and research. ### Approval and Publication The enactment of Law No. 390 occurred on September 20, 1948, following its approval by the Presidency of the Federative Republic of Brazil through promulgation. The law was published in Rio de Janeiro, which served as the capital of Brazil until April 22, 1960, when Brasília assumed the role. The publication date of September 20, 1948, is inferred from the law's title and official records. ### Key Legislative Subjects The primary subjects addressed by Law No. 390 are multifaceted, focusing on economic and fiscal regulations. These include: * **Tariff (Taxa Aduaneira):** Regulations concerning customs duties or taxes levied on imported or exported goods. * **Import Tax (Imposto De Importação):** Specific taxation applied to goods entering Brazil. * **Consumption Tax (Imposto De Consumo):** Taxes imposed on the consumption of goods and services, identified by the qualifier Q105766473. * **Tax Exemption (Isenção):** Provisions for relief from tax obligations under certain conditions. * **Rio Grande do Sul (Estado Do Rio Grande Do Sul (Rs)):** The law includes specific provisions or references pertaining to the state of Rio Grande do Sul, indicating a potential regional scope or impact of its fiscal measures. These subjects reflect the Brazilian government's efforts to manage its economy through trade and internal taxation policies in the post-World War II era. ### Context within Brazilian Law and History Law No. 390 was enacted during a period when Brazil was operating as a federal republic, a system established after the Empire of Brazil ended in 1889. The country had gained independence from Portugal on September 7, 1822, and its political structure had evolved significantly by 1948. The approval of the law by the Presidency underscores the executive branch's constitutional role in the legislative process within Brazil's presidential system. The focus on tariffs and import taxes is consistent with Brazil's historical economic strategies, which often involved regulating foreign trade to protect domestic industries or generate revenue. The publication in Rio de Janeiro further places the law within the historical administrative context of Brazil, before the capital's relocation. ### The Nature of a Statute As an instance of a "statute," Law No. 390 is fundamentally a formal written document that creates law. It functions as a specific legal term and concept, serving as the concrete manifestation of statutory law. Taxonomically, a statute is classified as a subclass of "written work," "document," and "rule." Statutes like Law No. 390 are created through legislation and serve as the official record of legal rules enacted by a government or authority. In many jurisdictions, including Brazil for official government documents, statutes are generally considered to be in the public domain, ensuring public access to the laws that govern society. ## References 1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1948-09-20;390)