# Law No. 4966 of May 9, 1966

> Brazilian law

**Wikidata**: [Q105647580](https://www.wikidata.org/wiki/Q105647580)  
**Source**: https://4ort.xyz/entity/law-no-4966-of-may-9-1966

## Summary
Law No. 4966 of May 9, 1966 (Lei nº 4966, de 9 de maio de 1966) is a Brazilian federal statute that exempts immigrants' goods from import taxes, consumption taxes, and customs clearance fees. Promulgated during the presidency of Castelo Branco, the law represents a significant fiscal policy measure aimed at facilitating immigration to Brazil by reducing the financial burden on incoming immigrants bringing their personal belongings.

## Key Facts
- **Official Title:** Lei nº 4966, de 9 de maio de 1966
- **Alternative Name:** Lei nº 4966/1966
- **Type:** Statute (formal written document that creates law)
- **Jurisdiction:** Brazil (Federative Republic of Brazil)
- **Publication Date:** May 9, 1966
- **Place of Publication:** Brasília
- **Promulgating Authority:** Presidency of the Federative Republic of Brazil
- **Promulgating Official:** Castelo Branco
- **Language:** Brazilian Portuguese
- **LexML Brazil Identifier:** urn:lex:br:federal:lei:1966-05-09;4966
- **Official URL:** https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4966.htm
- **Primary Subject Areas:** Tariff (Taxa Aduaneira), Import Tax (Imposto De Importação), Consumption Tax (Imposto De Consumo), Tax Exemption (Isenção), Goods (Bens)
- **Wikimedia Project Status:** Listed on WikiProject Brazilian Laws

## FAQs

**What is the main purpose of Law No. 4966/1966?**
The law exempts immigrants' goods from import taxes, consumption taxes, and customs clearance fees (Taxa de Despachos Aduaneiros). Its full legal digest describes it as providing tax exemptions for immigrant belongings and establishing other related provisions.

**Who approved and promulgated this law?**
The law was approved by the Presidency of the Federative Republic of Brazil, with Castelo Branco serving as the promulgating authority on May 9, 1966. This occurred during the military dictatorship period in Brazil.

**Where can the official text of this law be accessed?**
The official text is available at the Brazilian Presidency's legislative portal (https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4966.htm) and is indexed under the LexML Brazil system with identifier urn:lex:br:federal:lei:1966-05-09;4966.

**What types of taxes does this law address?**
The law addresses three specific fiscal categories: import taxes (Imposto De Importação), consumption taxes (Imposto De Consumo), and customs clearance fees (Taxa de Despachos Aduaneiros). It provides exemption status for qualifying immigrant goods.

## Why It Matters

Law No. 4966 of May 9, 1966 represents an important piece of Brazilian immigration and fiscal policy during a transformative period in the nation's history. Enacted during the early years of the military dictatorship under President Castelo Branco, the law demonstrates Brazil's continued interest in attracting immigrants even during periods of political upheaval.

The statute matters economically because it removes significant financial barriers for immigrants seeking to relocate to Brazil with their personal possessions. Import taxes and customs fees can represent substantial costs for families moving internationally, and this exemption policy made Brazil a more attractive destination for potential immigrants during the 1960s.

From a legal taxonomy perspective, this law serves as a concrete example of a Brazilian federal statute—the formal written manifestation of statutory law that creates binding legal norms. It illustrates how statutes function as instruments of government policy, translating legislative intent into enforceable rules through specific provisions such as tax exemptions.

The law also reflects Brazil's broader historical pattern of using fiscal incentives to shape demographic and economic outcomes. As a nation that has historically relied on immigration to populate its vast territory and develop its economy, Brazil's legal framework for immigrant rights—including tax exemptions on personal goods—represents a continuity of policy that spans different political eras.

## Notable For

- **Immigration-Focused Fiscal Policy:** Specifically targets immigrant goods for tax exemption, distinguishing it from general tax legislation
- **Triple Tax Exemption:** Addresses three distinct fiscal categories simultaneously (import tax, consumption tax, and customs clearance fees)
- **Military Era Legislation:** Represents immigration policy during the Castelo Branco presidency (1964-1967), the first phase of Brazil's military dictatorship
- **LexML Integration:** Indexed in Brazil's official legal document system (LexML Brazil) with standardized identifier format
- **WikiProject Coverage:** Recognized as part of WikiProject Brazilian Laws, indicating its relevance to legal documentation initiatives
- **Federal Scope:** Applies to all of Brazil as federal legislation, establishing uniform treatment of immigrant goods nationwide

## Body

### Classification and Legal Status

Law No. 4966 of May 9, 1966 is formally classified as a **statute**—a formal written document that creates law. In Brazilian legal terminology, it is designated as a "Lei" (Law), which represents one of the primary instruments of federal legislative authority. The statute functions as a manifestation of statutory law and contains legal norms that bind within Brazilian jurisdiction.

As a statute, this law shares characteristics common to all such legal instruments: it is a written document, it establishes rules, and it serves as the official record of a governmental enactment. Statutes in Brazil follow the civil law tradition and are distinguished from other legal instruments such as executive orders (medidas provisórias) or regulatory acts (decretos regulamentares).

### Promulgation and Authority

The law was promulgated on **May 9, 1966**, during the presidency of **Castelo Branco**, who served as the first president of Brazil's military dictatorship from 1964 to 1967. The promulgation occurred in **Brasília**, Brazil's federal capital since 1960. The formal approval authority is recorded as the "Presidency of the Federative Republic of Brazil" (Presidência da República Federativa do Brasil).

The determination method for this law was **promulgation**—the formal act of putting the law into effect. This followed the standard Brazilian legislative process of the period, though under the modified constitutional framework that existed during military rule.

### Substantive Content and Subject Matter

The law's digest (official summary) states: "ISENTA DOS IMPOSTOS DE IMPORTAÇÃO E CONSUMO E DA TAXA DE DESPACHOS ADUANEIROS OS BENS DOS IMIGRANTES E DA OUTRAS PROVIDENCIAS" (Exempts immigrants' goods from import and consumption taxes and customs clearance fees, and provides other measures).

The main subjects addressed by the legislation include:

- **Tariff (Taxa Aduaneira):** Customs duties applied to goods entering Brazilian territory
- **Import Tax (Imposto De Importação):** Federal tax levied on imported goods
- **Consumption Tax (Imposto De Consumo):** Tax on the consumption of goods
- **Tax Exemption (Isenção):** The legal mechanism granting relief from tax obligations
- **Goods (Bens):** The personal property and belongings of immigrants

This combination of subjects places the law at the intersection of **tax law**, **immigration law**, and **customs law**—three significant areas of Brazilian federal regulatory authority.

### Official Identifiers and Citations

The law is indexed through multiple official identification systems:

- **Legal Citation:** Lei nº 4966/1966
- **LexML Brazil URN:** urn:lex:br:federal:lei:1966-05-09;4966
- **Official Publication Portal:** Available at https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4966.htm
- **Legislative Portal Reference:** Indexed at https://legislacao.presidencia.gov.br/

The LexML identifier follows the standardized format for Brazilian legal documents, encoding the jurisdiction (federal), document type (lei), date (1966-05-09), and number (4966) in a machine-readable format that enables consistent citation and retrieval.

### Jurisdictional Scope

The law applies to the entire **Federative Republic of Brazil**, establishing uniform federal policy regarding the tax treatment of immigrant goods. As federal legislation, it supersedes any conflicting state or municipal regulations on the same subject matter. Brazil's federal system grants the Union (federal government) exclusive authority over immigration policy, customs, and major tax categories—all areas addressed by this statute.

The law is written in **Brazilian Portuguese**, the official language of Brazil, and its official text is maintained by federal government repositories.

### Historical and Political Context

The law was enacted in 1966, two years after the 1964 military coup that ousted President João Goulart. During this period, Brazil was governed by the military junta under Castelo Branco, who implemented various economic and administrative reforms. The continuation of immigration-friendly policies during this period suggests that attracting foreign settlers remained a national priority despite the political transition.

This era of Brazilian history (1964-1985) saw significant legal and constitutional changes, with many laws from this period later being reviewed, modified, or repealed following the return to democracy. Law No. 4966 should be understood within this context of military-era legislation.

### Documentary and Knowledge Organization

The statute is documented and organized within several knowledge frameworks:

- **WikiProject Brazilian Laws:** The law is listed on this Wikimedia project, which systematically organizes and documents Brazilian legislation
- **LexML Brazil:** Integrated into Brazil's official legal metadata system
- **Presidential Legislative Archive:** Maintained at the Planalto Palace official website

These documentation systems ensure the law remains accessible and properly indexed for legal research, historical analysis, and practical application by customs officials, immigrants, and legal professionals.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1966-05-09;4966)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=4966&ano=1966&data=09/05/1966&ato=00aMza65EMZRVTe00)
3. LexML Brasil