# Law No. 4555 of December 10, 1964 > Brazilian law **Wikidata**: [Q105648327](https://www.wikidata.org/wiki/Q105648327) **Source**: https://4ort.xyz/entity/law-no-4555-of-december-10-1964 ## Summary Law No. 4555 of December 10, 1964 is a Brazilian federal statute that regulates tax exemptions and import duties for specific regions, particularly the former state of Guanabara and the municipality of Rio de Janeiro. It was enacted during the presidency of Humberto de Alencar Castelo Branco and is classified as a formal legislative act under Brazilian statutory law. The law is written in Brazilian Portuguese and remains accessible through official legal databases. ## Key Facts - **Official Title:** Lei nº 4555, de 10 de dezembro de 1964 - **Date of Publication:** December 10, 1964 - **Country of Origin:** Brazil - **Place of Publication:** Brasília - **Approved By:** Presidency of the Federative Republic of Brazil (Humberto de Alencar Castelo Branco) - **Instance Of:** Statute - **Legal Citation:** Lei nº 4555/1964 - **LexML Brazil ID:** urn:lex:br:federal:lei:1964-12-10;4555 - **Language of Work:** Brazilian Portuguese - **Applies To Jurisdiction:** Brazil - **Main Subjects:** Tax exemption, import tax, municipality, Rio de Janeiro, Guanabara - **Work Available At URL:** [https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4555.htm](https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4555.htm) - **Classified Under:** WikiProject Brazilian Laws ## FAQs **What is the purpose of Law No. 4555 of December 10, 1964?** Law No. 4555 of December 10, 1964 establishes tax exemptions and regulates import duties for specific Brazilian jurisdictions, particularly the former state of Guanabara and the municipality of Rio de Janeiro. It aims to support economic development in these regions by reducing fiscal burdens on imported goods. **Who approved Law No. 4555, and when was it enacted?** The law was approved by the Presidency of the Federative Republic of Brazil on December 10, 1964, under the administration of President Humberto de Alencar Castelo Branco. It was published in Brasília and is part of Brazil's federal legislative framework. **What topics does the law regulate?** The law primarily addresses tax exemptions, import taxes, and municipal fiscal policies, with a focus on the jurisdictions of Guanabara and Rio de Janeiro. It also touches on customs regulations and import duties for specific regions. **Is Law No. 4555 still in effect?** As of the last update in the source material, the law remains accessible through official channels, indicating it is still part of the legal corpus, though its practical application may be subject to subsequent legislation or judicial interpretation. **Where can the full text of the law be accessed?** The full text is available at the official government website: [https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4555.htm](https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4555.htm). ## Why It Matters Law No. 4555 of December 10, 1964 plays a significant role in Brazil's fiscal and customs policy, particularly for the economically strategic regions of Guanabara and Rio de Janeiro. By providing tax exemptions and regulating import duties, it supports regional economic development and trade dynamics. The law reflects Brazil's mid-20th-century efforts to stimulate economic activity through targeted fiscal incentives. Its continued presence in legal databases underscores its relevance to historical and ongoing discussions on regional taxation and customs policy in Brazil. ## Notable For - **Targeted Economic Policy:** Notable for its specific focus on tax exemptions and import duties for the former state of Guanabara and the municipality of Rio de Janeiro. - **Historical Context:** Enacted during the presidency of Castelo Branco, a pivotal period in Brazil's post-war economic and political restructuring. - **Legal Accessibility:** Available in digital format through official government legal repositories, ensuring public access to its provisions. - **Jurisdictional Specificity:** Uniquely addresses the fiscal needs of specific Brazilian jurisdictions rather than implementing nationwide regulations. - **Part of Brazilian Legislative Corpus:** Included in the WikiProject Brazilian Laws, indicating its recognition as a significant legislative act in Brazil’s legal history. ## Body ### Legislative Framework and Classification Law No. 4555 of December 10, 1964 is a Brazilian federal statute classified under the legal concept of a "statute" — a formal written document that creates law. As a statute, it is part of Brazil's statutory law and is considered a "written work" and "rule" under legal taxonomy. It was approved by the Presidency of the Federative Republic of Brazil on December 10, 1964, under the administration of President Humberto de Alencar Castelo Branco. The law is part of the broader Brazilian legal system and applies to the national jurisdiction of Brazil. ### Publication and Identification Details - **Publication Date:** December 10, 1964 - **Place of Publication:** Brasília - **Legal Citation:** Lei nº 4555/1964 - **LexML Brazil ID:** urn:lex:br:federal:lei:1964-12-10;4555 - **Language of Work:** Brazilian Portuguese - **Main Subjects:** - Tax exemption - Import tax - Municipality - Rio de Janeiro - Guanabara (specifically, "Estado Da Guanabara (GB)") ### Content and Application The law's primary focus is on providing tax exemptions and regulating import duties for the former state of Guanabara and the municipality of Rio de Janeiro. These provisions were intended to stimulate economic activity in these regions by reducing the fiscal burden on imported goods. The law is part of Brazil's broader customs and municipal fiscal policy framework and is accessible through official legal repositories. ### Digital Access and Legal Status The full text of the law is available at the official government website: [https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4555.htm](https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4555.htm). It is part of the WikiProject Brazilian Laws, which aims to organize and improve the coverage of Brazilian legal documents on collaborative platforms. The law remains part of the legal record, indicating its ongoing relevance for historical and legal research. ### Legislative Context and Broader Implications Law No. 4555 is one of many legislative acts passed during Brazil's mid-20th-century period of economic and political restructuring. It reflects the government's efforts to use fiscal policy as a tool for regional development. The law's provisions are specific to certain jurisdictions, highlighting the importance of regional economic strategies in Brazil's legal and fiscal planning. Its continued presence in legal databases underscores its role in the historical development of Brazil's customs and municipal tax policies. ## References 1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1964-12-10;4555) 2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=4555&ano=1964&data=10/12/1964&ato=290QTRU9UNVRVT12a)