# Law No. 505 of November 29, 1948

> Brazilian law

**Wikidata**: [Q105647746](https://www.wikidata.org/wiki/Q105647746)  
**Source**: https://4ort.xyz/entity/law-no-505-of-november-29-1948

## Summary
Law No. 505 of November 29, 1948 is a Brazilian federal statute that grants import tax exemption for materials acquired for the State of São Paulo. Promulgated by the Presidency of the Federative Republic of Brazil on November 29, 1948, in Rio de Janeiro, this law represents a specific legislative act within Brazil's statutory framework governing customs duties and state procurement. The law is documented in the LexML Brazil system under the unique identifier urn:lex:br:federal:lei:1948-11-29;505 and is classified as an instance of a statute with Brazilian Portuguese as its official language.

## Key Facts
- **Official Title:** Lei nº 505, de 29 de novembro de 1948
- **Legal Citation:** Lei nº 505/1948
- **Date of Promulgation:** November 29, 1948, approved by the Presidency of the Federative Republic of Brazil via promulgation
- **Publication Date:** November 29, 1948 (sourcing circumstances: inference)
- **Place of Publication:** Rio de Janeiro, Brazil
- **Legal Type:** Instance of statute, which is a formal written document that creates law and serves as a manifestation of statutory law
- **Country of Origin:** Brazil, a federal republic in South America with Portuguese as its official language
- **Jurisdiction:** Applies to the entire jurisdiction of Brazil
- **Language:** Brazilian Portuguese
- **LexML Brazil ID:** urn:lex:br:federal:lei:1948-11-29;505
- **Wikidata Description:** Brazilian law
- **Law Digest:** CONCEDE ISENÇÃO DE DIREITOS DE IMPORTAÇÃO PARA MATERIAL ADQUIRIDO PARA O ESTADO DE SÃO PAULO (GRANTS EXEMPTION FROM IMPORT RIGHTS FOR MATERIAL ACQUIRED FOR THE STATE OF SÃO PAULO)
- **Main Subjects:** Tariff (Taxa Aduaneira), São Paulo (Estado De São Paulo (Sp)), import tax (Imposto De Importação), consumption tax (Imposto De Consumo, Q105766473), and tax exemption (Isenção)
- **Wikimedia Project:** On focus list of WikiProject Brazilian Laws

## FAQs
**What specific tax benefit does Law No. 505 of 1948 provide?**
The law grants complete exemption from import duties for materials purchased for use by the State of São Paulo, effectively removing customs fees and import taxes on qualifying state procurement.

**Who enacted Law No. 505 and what was the method of enactment?**
The Presidency of the Federative Republic of Brazil enacted the law on November 29, 1948, through the formal process of promulgation, which is the final step in making legislation effective under Brazilian law.

**What type of legal instrument is Law No. 505?**
It is a statute, which is defined as a formal written document that creates law and serves as the concrete manifestation of statutory law, making it a subclass of written work, document, and rule.

**Where was Law No. 505 officially published?**
The law was published in Rio de Janeiro, which served as Brazil's capital until 1960 and remains a primary location for federal government publications.

**How is this law identified in Brazil's legal documentation systems?**
It carries the LexML Brazil URN identifier urn:lex:br:federal:lei:1948-11-29;505 and is cited as Lei nº 505/1948 in legal references, with its full title being Lei nº 505, de 29 de novembro de 1948.

**What are the primary legal subjects addressed in Law No. 505?**
The law addresses customs tariff regulations (Taxa Aduaneira), import taxes (Imposto De Importação), consumption taxes (Imposto De Consumo), tax exemption mechanisms (Isenção), and specifically targets the State of São Paulo (Estado De São Paulo) as the beneficiary.

## Why It Matters
Law No. 505 of November 29, 1948 matters because it exemplifies Brazil's federal legislative process for creating targeted tax exemptions for state governments. As a statute promulgated by the Presidency of the Federative Republic of Brazil, it demonstrates how the central government can use customs duty policy to support specific states, in this case São Paulo, by removing financial barriers to importing necessary materials. The law's inclusion in the LexML Brazil system with a permanent URN identifier ensures its long-term accessibility and citation stability for legal researchers, government officials, and businesses involved in international trade with Brazilian state entities. Its documentation under WikiProject Brazilian Laws highlights the importance of systematically cataloging Brazil's extensive legislative history. The law also reflects the constitutional relationship between Brazil's federal government and its states, showing how federal statutes can directly benefit subnational entities. Furthermore, as a 1948 enactment, it provides insight into Brazil's post-World War II economic policy and procurement practices, particularly how the government managed foreign purchases and state-level infrastructure development during a period of significant national growth.

## Notable For
- **Specific State Beneficiary:** Uniquely targets the State of São Paulo for import tax exemption, distinguishing it from general federal tax laws
- **Permanent Digital Identifier:** Assigned a permanent LexML Brazil URN (urn:lex:br:federal:lei:1948-11-29;505) for precise legal citation and retrieval
- **Wikimedia Documentation:** Included in WikiProject Brazilian Laws, indicating active community documentation of Brazil's legislative corpus
- **Historical Context:** Enacted in 1948 during Brazil's post-war development period, reflecting early mid-century economic policy
- **Tax Policy Specificity:** Addresses multiple tax types simultaneously—tariff, import tax, and consumption tax—within a single exemption framework
- **Promulgation Method:** Enacted directly by the Presidency rather than through legislative assembly, demonstrating executive authority in customs policy
- **Portuguese Language Jurisdiction:** Written in Brazilian Portuguese, making it part of the Lusophone legal tradition and accessible to over 213 million Portuguese speakers
- **Rio de Janeiro Publication:** Published in Brazil's former capital, linking it to the historical seat of federal power before the 1960 capital relocation to Brasília

## Body

### Legal Identity and Classification
Law No. 505 of November 29, 1948 is formally classified as an instance of a statute, which is defined as a formal written document that creates law. As a statute, it functions as a manifestation of statutory law and represents a subclass of written work, document, and rule within legal taxonomy. The law's official designation in Brazilian Portuguese is "Lei nº 505, de 29 de novembro de 1948," and it is cited in legal contexts as "Lei nº 505/1948." The document was drafted and enacted within Brazil's federal legal system, applying to the entire jurisdiction of Brazil while specifically benefiting the State of São Paulo. The law is written in Brazilian Portuguese, the official language of Brazil, which is spoken by approximately 213.4 million people and serves as the language of all federal legislation. Brazil's status as a federal republic with a presidential system means that statutes like Law No. 505 represent the concrete expression of executive and legislative authority within the country's civil law tradition.

### Enactment and Publication Authority
The law was approved by the Presidency of the Federative Republic of Brazil on November 29, 1948, through the constitutional method of promulgation. This approval mechanism indicates that the law completed the full legislative process and received final executive authorization to become effective. The publication date is recorded as November 29, 1948, with sourcing circumstances noted as "inference" in the LexML Brazil system. The place of publication was Rio de Janeiro, which served as Brazil's capital from 1763 until April 21, 1960, when the capital was officially transferred to Brasília. During the law's enactment, Rio de Janeiro housed the federal government's primary administrative offices, including the Presidency, making it the natural location for promulgating federal statutes. The law's enactment predates Brazil's current 1988 Constitution by four decades, placing it within the legal framework of the First Brazilian Republic or early Vargas Era constitutional structures.

### Content and Substantive Scope
The law's digest explicitly states: "CONCEDE ISENÇÃO DE DIREITOS DE IMPORTAÇÃO PARA MATERIAL ADQUIRIDO PARA O ESTADO DE SÃO PAULO." This translates to granting exemption from import rights (duties) for material acquired for the State of São Paulo. The main subjects addressed in the statute include five distinct legal and geographical concepts: tariff (identified as "Taxa Aduaneira" in the source), the State of São Paulo (identified as "Estado De São Paulo (Sp)"), import tax (identified as "Imposto De Importação"), consumption tax (identified as "Imposto De Consumo" and linked to Wikidata entity Q105766473), and tax exemption (identified as "Isenção"). This multi-subject structure demonstrates that the law operates at the intersection of customs law, tax law, and intergovernmental fiscal relations. By specifically naming São Paulo, the law creates a targeted exemption rather than a general policy, suggesting either a special arrangement for Brazil's most populous state or a response to specific procurement needs for state-level projects or institutions.

### Identification and Documentation Systems
Law No. 505 carries a permanent identifier in the LexML Brazil system: urn:lex:br:federal:lei:1948-11-29;505. The LexML Brazil system uses Uniform Resource Names (URNs) to provide stable, permanent identifiers for Brazilian legislation, enabling precise retrieval and citation. The URN structure breaks down as follows: "urn:lex" indicates a legal document URN, "br" specifies Brazil, "federal" denotes the federation level, "lei" indicates the document type as law, "1948-11-29" is the date, and "505" is the law number. This systematic identification places the law within Brazil's federal legislative corpus and distinguishes it from state and municipal legislation. The law is also documented within Wikidata with the description "Brazilian law" and is included on the focus list of WikiProject Brazilian Laws, a Wikimedia project dedicated to systematically documenting Brazil's legal framework. This dual documentation in both official government systems and community-driven platforms ensures long-term preservation and accessibility.

### Jurisdictional and Historical Context
The law applies to Brazil's jurisdiction, which spans 8,515,767 km² and includes 26 states plus one Federal District. Brazil's legal system, rooted in Portuguese civil law tradition, classifies this statute as federal legislation that creates binding obligations within customs administration. The 1948 enactment date places the law in the post-World War II period when Brazil was modernizing its industrial base and expanding state capabilities under President Eurico Gaspar Dutra's administration. The specific focus on São Paulo reflects that state's economic dominance—São Paulo state contains Brazil's most populous metropolitan area and serves as the country's primary industrial and commercial hub. The law's publication in Rio de Janeiro connects it to Brazil's historical capital, where the Presidency operated before the 1960 transfer to Brasília. As a Brazilian statute, Law No. 505 is considered part of the public domain under the edict of government doctrine, similar to statutes in the United States and France, ensuring unrestricted public access to its text.

### Tax Policy and Customs Administration
The law directly addresses Brazil's customs tariff system (Taxa Aduaneira) and import tax structure (Imposto De Importação), creating an exemption mechanism (Isenção) that bypasses normal duty assessment procedures. By also referencing consumption tax (Imposto De Consumo), the statute may provide comprehensive tax relief covering both importation and subsequent use or sale of the imported materials within São Paulo. This approach suggests the law was designed to facilitate large-scale state procurement projects, potentially for infrastructure, education, or public works where imported materials were necessary. The exemption framework demonstrates Brazil's ability to modify its customs duties through federal legislation to achieve specific policy objectives, in this case supporting a state government's material acquisition needs. The law's specificity indicates it was likely a response to a particular request or requirement from São Paulo's state government rather than a general policy initiative.

### Language and Legal Terminology
The law is composed in Brazilian Portuguese, which differs from European Portuguese in vocabulary, pronunciation, and some grammatical structures. Key legal terms in the law include "isenção" (exemption), "direitos de importação" (import rights/duties), "material" (materials), "adquirido" (acquired), and "estado" (state). The phrase "Estado De São Paulo (Sp)" uses the common abbreviation "Sp" for São Paulo, which appears in official and informal contexts. The law's digest uses uppercase lettering typical of Brazilian legislative summaries from the mid-20th century. The terminology reflects the customs and tax law vocabulary of 1948, which may differ from contemporary Brazilian legal language, particularly after the extensive tax reforms implemented in subsequent decades.

### Preservation and Access
The law's documentation in the LexML Brazil system with references dated January 28, 2021, and April 6, 2021, indicates ongoing digital preservation efforts. The source URLs point to lexml.gov.br, Brazil's official portal for legislative documentation. The law's inclusion in WikiProject Brazilian Laws suggests active community interest in maintaining comprehensive records of Brazilian legislation. These preservation mechanisms ensure that Law No. 505 remains accessible to researchers, lawyers, government officials, and the public despite its 1948 enactment date. The statute's public domain status further facilitates reproduction and distribution without copyright restrictions, supporting transparency and the rule of law in Brazil's democratic system.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1948-11-29;505)
2. LexML Brasil