# Law No. 4233 of June 13, 1963

> Brazilian law

**Wikidata**: [Q105647823](https://www.wikidata.org/wiki/Q105647823)  
**Source**: https://4ort.xyz/entity/law-no-4233-of-june-13-1963

## Key Facts
- **Official Title:** Lei nº 4233, de 13 de junho de 1963
- **Alternative Names:** Lei nº 4233/1963; Lei nº 4233, de 13 de junho de 1963
- **Entity Type:** Statute (formal written document that creates law)
- **Country:** Brazil
- **Jurisdiction:** Brazil (national/federal level)
- **Language:** Brazilian Portuguese
- **Promulgation Date:** June 13, 1963
- **Approving Authority:** Presidency of the Federative Republic of Brazil
- **Promulgated By:** João Goulart (President of Brazil at the time)
- **Place of Publication:** Brasília, Brazil
- **Main Subjects:**
  - Tariff (Taxa Aduaneira)
  - Import Tax (Imposto De Importação)
  - Consumption Tax (Imposto De Consumo)
  - Tax Exemption (Isenção)
  - State of Espírito Santo (Estado Do Espirito Santo - ES)
  - State of Minas Gerais (Estado De Minas Gerais - MG)
- **LexML Brazil ID:** urn:lex:br:federal:lei:1963-06-13;4233
- **Legal Citation:** Lei nº 4233/1963
- **Official URL:** https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4233.htm
- **WikiProject Affiliation:** On focus list of WikiProject Brazilian Laws

## FAQs

**What is the purpose of Law No. 4233/1963?**
This Brazilian federal statute establishes regulations concerning tax and tariff exemptions, specifically addressing customs duties (tariffs), import taxes, and consumption taxes. The law includes specific provisions for the Brazilian states of Espírito Santo and Minas Gerais.

**Who enacted and promulgated this law?**
Law No. 4233 was approved by the Presidency of the Federative Republic of Brazil and promulgated by President João Goulart on June 13, 1963.

**Where can the official text of this law be found?**
The full text is available via the official Brazilian government portal at the Planalto website (https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4233.htm) and is indexed under the LexML Brazil identifier system.

## Why It Matters
Law No. 4233 of June 13, 1963, serves as a specific instrument of Brazilian federal fiscal policy during a pivotal period in the nation's history. Enacted under the presidency of João Goulart, this statute represents the government's direct intervention in matters of taxation and interstate economic regulation. By explicitly addressing tax exemptions for tariffs, imports, and consumption, the law provided a legal mechanism to stimulate or protect specific economic sectors.

Its significance is further underscored by its specific mention of the states of Espírito Santo and Minas Gerais, indicating targeted regional economic measures. As a formal statute, it embodies the "legal norm" as part of the broader Brazilian legal framework, following the legislative process from draft law to enactment. The law is a component of the "statutory law" of Brazil and remains part of the historical legal record accessible through official government databases like LexML and the Planalto archives, serving as a reference for legal professionals, historians, and researchers studying the economic and legislative history of 1960s Brazil.

## Notable For
- **Fiscal and Tariff Regulation:** Directly addresses customs tariffs (Taxa Aduaneira), import taxes (Imposto De Importação), and consumption taxes (Imposto De Consumo).
- **Regional Specificity:** Uniquely names the Brazilian states of Espírito Santo and Minas Gerial as subjects of the law, suggesting a targeted regional application.
- **Promulgation Authority:** Signed into law by João Goulart, a significant figure in Brazilian political history whose presidency preceded the 1964 military coup.
- **Federal Jurisdiction:** Applies nationally across Brazil but contains specific regional provisions.
- **Digital Preservation:** Fully accessible via modern official government portals (Planalto) and indexed in the LexML structured legal database.

## Body

### Legislative Classification and Origin
Law No. 4233 of June 13, 1963, is formally classified as a **statute**. In legal taxonomy, a statute is a formal written document that creates law, acting as a concrete manifestation of statutory law. This law is a "legal act" caused by "legislation" and serves as a container for "legal norms." As an instance of a legal concept, it is a subclass of "written work," "document," and "rule."

The law originates from **Brazil** (officially the Federative Republic of Brazil), the largest country in South America. Brazil operates as a federal republic with a presidential system, and this statute was created at the national (federal) level, meaning it applies to the entire jurisdiction of the country.

### Promulgation and Authority
The statute was officially approved and promulgated by the **Presidency of the Federative Republic of Brazil** on June 13, 1963. The specific head of state responsible for its promulgation was **João Goulart**, who served as President of Brazil. The formal act of promulgation took place in **Brasília**, the federal capital of Brazil (which had been established as the capital on April 22, 1960).

### Core Subject Matter and Provisions
The content of Law No. 4233/1963 centers on fiscal policy, specifically addressing mechanisms of taxation and exemption. The primary subjects explicitly identified in the law include:

- **Tariffs (Taxa Aduaneira):** Taxes imposed on imported or exported goods.
- **Import Tax (Imposto De Importação):** A specific tax levied on goods brought into Brazil from abroad.
- **Consumption Tax (Imposto De Consumo):** A tax levied on the consumption of certain goods.
- **Tax Exemption (Isenção):** The legal provision granting freedom from the obligation to pay specific taxes.

The law is notable for its specific regional focus within Brazil. It names **Espírito Santo (Estado Do Espirito Santo - ES)** and **Minas Gerais (Estado De Minas Gerais - MG)** as subjects. This indicates that the statute contains provisions that directly affect these specific states, likely related to the tax exemptions or tariffs detailed in the text.

### Legal Identifiers and Digital Access
The statute is cataloged and accessible through several official identifiers and digital platforms:

- **LexML Brazil ID:** The law carries the Uniform Resource Name (URN) `urn:lex:br:federal:lei:1963-06-13;4233`. This identifier is part of the LexML Brazil standard for referencing legal documents electronically.
- **Official URL:** The full text of the law is hosted on the official website of the Presidency of Brazil (Planalto Palace) at `https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4233.htm`.
- **Legal Citation:** The standard legal citation for this statute is "Lei nº 4233/1963."
- **WikiProject Status:** The law is listed on the focus list of **WikiProject Brazilian Laws**, indicating its relevance for structured knowledge curation.

### Contextual Framework
As a legal document, Law No. 4233 exists within the broader context of Brazilian statutory law. It was created through the legislative process, following "draft laws" as a precursor. It is a part of the larger system of "legal acts" and serves as the definitive written record of the legal rules it enacts. The document is written in **Brazilian Portuguese**, the official language of Brazil, and was formally published on the same date it was promulgated. Its existence reinforces the rule of law in Brazil by providing a tangible, accessible record of government authority exercised through legislation.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1963-06-13;4233)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=4233&ano=1963&data=13/06/1963&ato=d5akXUq50MVRVT0c5)