# Law No. 4074 of June 23, 1962

> Brazilian law

**Wikidata**: [Q105648275](https://www.wikidata.org/wiki/Q105648275)  
**Source**: https://4ort.xyz/entity/law-no-4074-of-june-23-1962

## Summary
**Law No. 4074 of June 23, 1962** (Lei nº 4074, de 23 de junho de 1962) is a Brazilian federal statute enacted during the presidency of João Goulart that addresses tariff regulations, import taxes, and tax exemptions. Published in Brasília, it primarily concerns customs duties (Taxa Aduaneira), import taxation (Imposto De Importação), and establishes exemption frameworks applicable to municipalities, with specific references to the state of São Paulo.

## Key Facts
- **Official Title:** Lei nº 4074, de 23 de junho de 1962
- **Legal Citation:** Lei nº 4074/1962
- **Classification:** Statute (formal written document creating law)
- **Enactment Date:** June 23, 1962
- **Promulgating Authority:** Presidency of the Federative Republic of Brazil
- **Signing President:** João Goulart
- **Place of Publication:** Brasília, Brazil
- **Jurisdiction:** Brazil (federal level)
- **Language:** Brazilian Portuguese
- **LexML Brazil Identifier:** urn:lex:br:federal:lei:1962-06-23;4074
- **Official URL:** https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4074.htm
- **Primary Subjects:** Tariff (Taxa Aduaneira), Import Tax (Imposto De Importação), Tax Exemption (Isenção)
- **Geographic Scope:** References São Paulo state (Estado De São Paulo) and municipalities (Município)
- **WikiProject Classification:** WikiProject Brazilian Laws

## FAQs

**What type of legal instrument is Law No. 4074/1962?**
Law No. 4074/1962 is classified as a statute—a formal written document that creates law. As a federal statute of Brazil, it represents a manifestation of statutory law enacted through the legislative process at the national level.

**What are the main topics covered by this law?**
The law addresses tariff regulations (Taxa Aduaneira), import taxation (Imposto De Importação), and tax exemptions (Isenção). It contains specific provisions related to the state of São Paulo and municipal jurisdictions within Brazil.

**Who approved and promulgated this law?**
The law was approved by the Presidency of the Federative Republic of Brazil and promulgated by President João Goulart on June 23, 1962, during his tenure as head of state.

**Where can the official text of this law be accessed?**
The official text is available through the Brazilian government's legal repository at https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4074.htm and is indexed under the LexML Brazil system with identifier urn:lex:br:federal:lei:1962-06-23;4074.

## Why It Matters
Law No. 4074 of June 23, 1962 represents a significant piece of Brazilian trade and taxation legislation enacted during a pivotal period in the country's economic development. Promulgated under President João Goulart's administration, this statute addresses the fundamental mechanisms of import taxation and tariff exemptions—critical instruments for regulating international trade and protecting domestic industries. The law's specific references to São Paulo state acknowledge that region's central role in Brazil's import economy and industrial capacity. By establishing frameworks for tax exemptions at the municipal level, the law also intersects with local governance and fiscal policy, demonstrating the interconnected nature of federal, state, and municipal taxation authority in Brazil's federal system.

## Notable For
- **Historical Context:** Enacted during João Goulart's presidency (1961-1964), a tumultuous period preceding the 1964 military coup
- **Federal-Municipal Nexus:** Addresses tax exemptions that bridge federal import policy with municipal administrative concerns
- **São Paulo Specificity:** Contains targeted provisions referencing Brazil's most industrialized and economically significant state
- **Digital Accessibility:** Fully indexed in Brazil's LexML legal documentation system and available through official government portals
- **Trade Policy Foundation:** Establishes statutory framework for tariff and import tax regulation during Brazil's import-substitution industrialization era

## Body

### Legislative Classification and Nature

Law No. 4074 of June 23, 1962 is formally classified as a **statute**—a formal written document that creates law. In the Brazilian legal system, statutes serve as the concrete manifestation of statutory law and contain legal norms as their constituent parts. This classification places the law within the broader taxonomy of legal instruments that include acts passed by legislatures, executive orders, and by-laws. The statute follows the standard Brazilian naming convention for federal laws, identified by its sequential number (4074) and date of enactment (June 23, 1962).

### Promulgation and Authority

The law was promulgated by **João Goulart**, serving as President of the Federative Republic of Brazil, through the authority of the **Presidency of the Federative Republic of Brazil**. The promulgation occurred on June 23, 1962, in **Brasília**, which had been established as Brazil's federal capital on April 22, 1960. President Goulart's administration (1961-1964) was characterized by significant political tensions and economic policy debates, with this statute representing part of the era's trade and taxation regulatory framework.

### Subject Matter and Scope

The law addresses several interconnected subject areas:

- **Tariff Regulations (Taxa Aduaneira):** Customs duties applied to goods entering Brazilian territory
- **Import Tax (Imposto De Importação):** Federal taxation on imported goods
- **Tax Exemption (Isenção):** Provisions for relief from standard taxation requirements
- **São Paulo State (Estado De São Paulo - SP):** Specific references to Brazil's most populous and economically powerful state
- **Municipalities (Município):** Local government jurisdictions affected by the law's provisions

The interconnection of these subjects indicates the law's role in coordinating federal import policy with state and local administrative structures.

### Jurisdiction and Application

The statute applies to the entire territory of **Brazil** as federal legislation. Brazil's federal system, established under the principle of representative democracy, creates a hierarchy of legal authority spanning federal, state, and municipal levels. This law operates at the federal level, creating uniform standards for import taxation while potentially creating mechanisms for state and municipal implementation.

### Language and Documentation

The law is written in **Brazilian Portuguese**, the official language of Brazil, which is shared across the Lusophone world but maintains distinctive orthographic and linguistic characteristics. The official text is maintained in Brazil's federal legal archives and digital repositories.

### Official Identifiers and Access

Multiple identification systems index this law for legal and research purposes:

- **Legal Citation:** Lei nº 4074/1962
- **LexML Brazil ID:** urn:lex:br:federal:lei:1962-06-23;4074
- **Official Online Access:** Available at https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4074.htm through the Brazilian Presidency's legislative portal
- **WikiProject Classification:** Listed under WikiProject Brazilian Laws for collaborative documentation and improvement

### Historical and Political Context

The law was enacted during a significant period in Brazilian history. **Brazil** had been an independent nation since September 7, 1822, when it separated from the Portuguese Empire. By 1962, the country was operating under its constitutional framework with Brasília as the recently established capital. President João Goulart, who had assumed office following the resignation of Jânio Quadros in 1961, faced substantial political opposition and economic challenges. His administration would end with the military coup of 1964, making this law one of the numerous statutes enacted during Brazil's democratic period before the military dictatorship.

### Relationship to Broader Legal Framework

As a statute, this law exists within Brazil's comprehensive legal system. Statutes in Brazil function as primary instruments of legislative authority, creating binding legal norms that must be followed by citizens, businesses, and government entities. The law's focus on tariffs and import taxes places it within the broader domain of customs law and international trade regulation—areas of particular importance for Brazil's economy given the nation's historical reliance on both agricultural exports and imported manufactured goods during this period.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1962-06-23;4074)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=4074&ano=1962&data=23/06/1962&ato=63aITS61kMVRVT9ed)