# Law No. 4257 of September 10, 1963

> Brazilian law

**Wikidata**: [Q105647894](https://www.wikidata.org/wiki/Q105647894)  
**Source**: https://4ort.xyz/entity/law-no-4257-of-september-10-1963

## Summary
Law No. 4257 of September 10, 1963 is a Brazilian statute enacted by President João Goulart that regulates customs tariffs, import taxes, consumption taxes, and tax exemptions, with specific provisions for the State of Rio de Janeiro. Published in the federal capital, Brasília, this formal written document serves as a manifestation of statutory law within the Brazilian legal system.

## Key Facts
- **Official Title:** Lei nº 4257, de 10 de setembro de 1963.
- **Legal Citation:** Lei nº 4257/1963.
- **Date of Approval/Publication:** September 10, 1963.
- **Approving Authority:** Presidency of the Federative Republic of Brazil (Promulgation by João Goulart).
- **Jurisdiction:** Brazil (Federal).
- **Place of Publication:** Brasília.
- **Language:** Brazilian Portuguese.
- **Instance Of:** Statute (a formal written document that creates law).
- **Main Subjects:** Tariff (Taxa Aduaneira), Import Tax (Imposto de Importação), Consumption Tax (Imposto de Consumo), Tax Exemption (Isenção), and the State of Rio de Janeiro.
- **Identifiers:** LexML Brazil ID `urn:lex:br:federal:lei:1963-09-10;4257`.
- **Availability:** Hosted at `https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4257.htm`.
- **WikiProject:** Listed on the focus list of WikiProject Brazilian Laws.

## FAQs
**What are the primary subjects of Law No. 4257/1963?**
The law addresses customs tariffs, import taxes, consumption taxes, and tax exemptions. It specifically references the State of Rio de Janeiro in its provisions.

**Who enacted Law No. 4257 of September 10, 1963?**
The law was approved by the Presidency of the Federative Republic of Brazil. It was promulgated by President João Goulart on September 10, 1963.

**Where was this law published and in what language?**
The law was published in Brasília, the federal capital of Brazil. It is written in Brazilian Portuguese.

**Is this law considered a statute?**
Yes, Law No. 4257 is classified as a statute, which is a formal written document that creates law. As a statute, it is a manifestation of statutory law and is generally in the public domain under the edict of government doctrine.

**How can the text of this law be accessed?**
The full text is available at the official Brazilian government URL `https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4257.htm`. It is also indexed in the LexML system under the URN `urn:lex:br:federal:lei:1963-09-10;4257`.

## Why It Matters
Law No. 4257/1963 is significant as it defines the fiscal framework regarding tariffs and import duties during a specific period of Brazilian governance under President João Goulart. By addressing "Imposto de Importação" (Import Tax) and "Taxa Aduaneira" (Customs Tariff), the statute directly influenced international trade dynamics and the cost of goods entering Brazil. Its specific focus on the "Estado Do Rio De Janeiro" highlights the regional economic considerations of the time, particularly regarding tax exemptions ("Isenção") and consumption taxes ("Imposto de Consumo"). As a formal statute, it represents the concrete application of legislative power, serving as the official record of legal rules that governed economic activities during that era.

## Notable For
- **Specific Fiscal Scope:** Distinctly covers "Taxa Aduaneira" (Customs Tariff) and "Imposto de Importação" (Import Tax) alongside "Imposto de Consumo" (Consumption Tax).
- **Regional Specificity:** Explicitly includes provisions for the "Estado Do Rio De Janeiro (Rj)" within its text.
- **Goulart Era Legislation:** Enacted during the presidency of João Goulart, a pivotal period in Brazilian political history preceding the 1964 coup.
- **Standardized Legal Identification:** Utilizes the LexML Brazil URN (`urn:lex:br:federal:lei:1963-09-10;4257`) for standardized legal metadata.
- **Public Domain Status:** As a statute, it is an official legal document generally exempt from copyright restrictions, ensuring public access to the legal text.

## Body

### Legal Classification and Nature
Law No. 4257 is classified as a **statute**, which is defined as a formal written document that creates law. As a subclass of "written work," "document," and "rule," it functions as the tangible manifestation of statutory law. Like other statutes, it is composed of legal norms and serves as the official record of rules enacted by the government. In accordance with the "edict of government doctrine," this document is generally in the public domain, particularly in jurisdictions like the United States and France, meaning it is not subject to copyright restrictions. This ensures that the legal text is freely accessible to the public.

### Legislative Context and Authority
This law was enacted within the jurisdiction of **Brazil**, the largest country in South America and a federal republic. At the time of its enactment in 1963, the head of state was **João Goulart**. The law was approved by the **Presidency of the Federative Republic of Brazil** through the method of promulgation on September 10, 1963. The place of publication is listed as **Brasília**, which has been the capital of Brazil since April 21, 1960. The document is part of the legislative output of the National Congress of Brazil, signed during the Fourth Brazilian Republic (1946–1964).

### Subject Matter and Provisions
The primary focus of Law No. 4257 involves fiscal regulations and trade policies. The main subjects identified in the text include:
*   **Tariff (Taxa Aduaneira):** Regulations regarding duties on imported goods.
*   **Import Tax (Imposto de Importação):** Levies applied to products entering the country.
*   **Consumption Tax (Imposto de Consumo):** Taxes related to the consumption of goods.
*   **Tax Exemption (Isenção):** Provisions that relieve certain parties or goods from tax obligations.
*   **State of Rio de Janeiro:** The law specifically references the "Estado Do Rio De Janeiro (Rj)," indicating that its provisions have particular implications for this state, which was the capital of Brazil until 1960.

### Technical Specifications and Identifiers
The law is technically identified by the LexML Brazil ID `urn:lex:br:federal:lei:1963-09-10;4257`, which provides a standardized identifier for legal information. The work is available in **Brazilian Portuguese** and can be accessed via the official URL `https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4257.htm`. It is recognized by the legal citation "Lei nº 4257/1963" and is tracked within the scope of **WikiProject Brazilian Laws** on Wikimedia projects. As a legislative act, it is equivalent to the `https://schema.org/Legislation` class in structured data contexts.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1963-09-10;4257)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=4257&ano=1963&data=10/09/1963&ato=e5eUTWq50MVRVT2bf)