# Law No. 3902 of June 8, 1961

> Brazilian law

**Wikidata**: [Q105648066](https://www.wikidata.org/wiki/Q105648066)  
**Source**: https://4ort.xyz/entity/law-no-3902-of-june-8-1961

## Summary
**Law No. 3902 of June 8, 1961** (Lei nº 3902/1961) is a Brazilian federal statute that grants tax exemptions on import duties and customs fees for materials imported by the Rio Pardo Hydroelectric Company (Companhia Hidrelétrica do Rio Pardo). Promulgated by President Jânio Quadros in Brasília, the law functions as a specific legal instrument to facilitate energy infrastructure development by waiving federal tariffs. It is classified as a formal written statute and applies to the jurisdiction of Brazil.

## Key Facts
- **Official Title:** Lei nº 3902, de 8 de junho de 1961.
- **Classification:** Instance of a statute (formal written document that creates law).
- **Date of Promulgation:** June 8, 1961.
- **Approving Authority:** Presidency of the Federative Republic of Brazil; signed by President Jânio Quadros.
- **Digest / Purpose:** Grants exemption from import rights (direitos de importação) and customs fees (taxas aduaneiras) for material imported by the Companhia Hidrelétrica do Rio Pardo.
- **Jurisdiction:** Brazil.
- **Place of Publication:** Brasília, Brazil.
- **Language:** Brazilian Portuguese.
- **Legal Citation:** Lei nº 3902/1961.
- **Identifier:** LexML Brazil ID `urn:lex:br:federal:lei:1961-06-08;3902`.
- **Subjects:** Tariff (Taxa Aduaneira), Import Tax (Imposto De Importação), Tax Exemption (Isenção), Municipality (Município).

## FAQs
**What is the primary function of Law No. 3902/1961?**
The law authorizes a specific fiscal exemption, waiving import duties and customs tariffs for goods brought into Brazil by the Companhia Hidrelétrica do Rio Pardo.

**Who signed Law No. 3902/1961 into effect?**
The law was approved and promulgated by Jânio Quadros, acting in his capacity as the head of the Presidency of the Federative Republic of Brazil, on June 8, 1961.

**Where can the official text of Law No. 3902/1961 be accessed?**
The full text is available digitally at the official Planalto Palace website (`https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3902.htm`) and is indexed under the LexML identifier `urn:lex:br:federal:lei:1961-06-08;3902`.

## Why It Matters
Law No. 3902 of June 8, 1961, serves as a specific example of state-led industrial policy in early 1960s Brazil. By waiving import taxes and customs fees for the Rio Pardo Hydroelectric Company, the statute represents the government's strategy to incentivize and accelerate energy infrastructure projects critical for national development. It highlights the use of fiscal exemptions as legal tools to lower the cost of capital goods imports for utility companies. Furthermore, the law is historically situated in the early months of Jânio Quadros' brief presidency, reflecting the administrative activities emanating from the newly established capital, Brasília, just one year after its inauguration.

## Notable For
- **Targeted Fiscal Incentive:** Specifically exempts a single corporate entity (Rio Pardo Hydroelectric Company) from federal import tariffs.
- **Historical Timing:** Enacted on June 8, 1961, during the presidency of Jânio Quadros.
- **Capital Context:** Published in Brasília, which had only become the federal capital in April 1960.
- **Legal Classification:** A distinct instance of a "statute" within the Brazilian legal framework.
- **Digital Availability:** Fully accessible via the Brazilian government's official legal portals with a persistent LexML URN.

## Body

### Legislative Definition and Purpose
Law No. 3902 of June 8, 1961, is formally classified as a statute—a formal written document that creates law. Enacted by the federal legislature and executive branch of Brazil, its sole function, as recorded in the legal digest, is to "Concede exemption from import rights and customs fees for material imported by the Rio Pardo Hydroelectric Company" (*CONCEDE ISENÇÃO DE DIREITOS DE IMPORTAÇÃO E TAXAS ADUANEIRAS PARA MATERIAL IMPORTADO PELA COMPANHIA HIDRELETRICA DO RIO PARDO*).

The law addresses specific subjects within the Brazilian tax code:
- **Tariffs (Taxa Aduaneira):** Customs fees applied to imports.
- **Import Tax (Imposto De Importação):** Federal tax on foreign goods.
- **Tax Exemption (Isenção):** The legal mechanism waiving these financial obligations.
- **Municipality (Município):** Referenced in the context of the law's application or the location of the beneficiary's operations.

### Historical Context and Approval
The statute was officially promulgated on **June 8, 1961**, a period of significant political activity in Brazil. It was approved by the **Presidency of the Federative Republic of Brazil**, with **Jânio Quadros** serving as the responsible head of state. Quadros assumed the presidency on January 31, 1961, making this law one of the early legislative acts of his administration. The place of publication was **Brasília**, the newly inaugurated federal capital, solidifying the law's status as a federal act issued from the seat of national power.

### Jurisdiction and Language
As a federal statute, Law No. 3902 applies to the entire jurisdiction of **Brazil**. It is an instance of the broader legal concept of a "statute," which serves as the manifestation of statutory law. The text is written in **Brazilian Portuguese**, the official language of the country.

### Technical and Digital Identifiers
To facilitate legal research and interoperability between information systems, Law No. 3902 is indexed with several identifiers:
- **LexML Brazil ID:** `urn:lex:br:federal:lei:1961-06-08;3902`. This provides a uniform resource name for the legal document.
- **Legal Citation:** Standardized as *Lei nº 3902/1961*.
- **Web Resource:** The official digital version is hosted by the Civil Cabinet of the Presidency of the Republic at `https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3902.htm`.
- **Wikidata:** The entity is tracked within WikiProject Brazilian Laws.

### Broader Legal Classification
The law is categorized as an "instance of" a **statute**. In legal ontology, a statute is a subclass of "written work," "document," and "rule." It is distinguished from general "legislation" or "legal acts" by being the physical or formal expression of a legal rule. As a government edict, the text of the law is generally considered in the public domain, ensuring unrestricted access to its contents.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1961-06-08;3902)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=3902&ano=1961&data=08/06/1961&ato=eebETTE5keVRVTa50)
3. LexML Brasil