# Law No. 6175 of December 10, 1974

> Brazilian law

**Wikidata**: [Q105660026](https://www.wikidata.org/wiki/Q105660026)  
**Source**: https://4ort.xyz/entity/law-no-6175-of-december-10-1974

## Summary
Law No. 6175 of December 10, 1974, is a Brazilian federal statute enacted during the presidency of Ernesto Geisel that primarily regulates the importation of goods and grants specific tax exemptions. This legislation formally revokes two earlier laws: Law No. 1,386 of June 18, 1951, and Law No. 2,186-A of February 13, 1954. It serves as a key instrument in Brazil's regulatory framework for international trade and fiscal policy during the 1970s.

## Key Facts
- **Official Title:** Lei nº 6175, de 10 de dezembro de 1974.
- **Enactment Date:** December 10, 1974.
- **Jurisdiction:** Federative Republic of Brazil.
- **Legal Classification:** Statute (Federal Law).
- **Primary Subject Matter:** Importation (Importação), Revocation (Revogação), Goods (Material), Regulation (Regulamento), and Tax Exemption (Isenção).
- **Repealed Legislation:** Revokes Law No. 1,386 (June 18, 1951) and Law No. 2,186-A (February 13, 1954).
- **Approving Authority:** Presidency of the Federative Republic of Brazil.
- **Promulgating Official:** Ernesto Geisel (President at the time of promulgation).
- **Place of Publication:** Brasília, Brazil.
- **Language:** Brazilian Portuguese.
- **Legal Citation:** Lei nº 6175/1974.
- **LexML Brazil Identifier:** urn:lex:br:federal:lei:1974-12-10;6175.
- **Official Online Access:** Available at https://www.planalto.gov.br/ccivil_03/leis/1970-1979/l6175.htm.
- **Source References:** Data verified via LexML Brazil and the Presidency of the Republic's legislative portal.

## FAQs
**What is the primary purpose of Law No. 6175/1974?**
The law establishes regulations regarding the importation of goods and provides specific tax exemptions for certain materials. It functions as a regulatory framework to manage the entry of foreign products into the Brazilian market.

**Which previous laws were cancelled by this statute?**
This legislation explicitly revokes two prior statutes: Law No. 1,386, enacted on June 18, 1951, and Law No. 2,186-A, enacted on February 13, 1954. These older laws were superseded to modernize or alter the existing import and tax regulations.

**Who was responsible for approving and promulgating this law?**
The law was approved by the Presidency of the Federative Republic of Brazil and promulgated by President Ernesto Geisel on December 10, 1974. This action formalized the text into the national legal code.

**Where can the official text of this law be accessed online?**
The full text is available on the official Planalto website under the section for laws from 1970 to 1979. It is also indexed in the LexML Brazil repository, which serves as a central hub for Brazilian federal legislation.

## Why It Matters
Law No. 6175/1974 is significant because it represents a specific legislative update to Brazil's import and tax regime during a critical period of the country's economic history under the Geisel administration. By revoking outdated statutes from the 1950s, the law streamlined the regulatory environment for international trade, ensuring that the rules governing the importation of goods reflected the economic realities of the 1970s. The inclusion of tax exemptions indicates a strategic fiscal policy aimed at encouraging specific types of imports or reducing costs for certain goods, thereby influencing domestic market prices and availability. As a federal statute, it remains a foundational document for understanding the evolution of Brazilian customs and tax law, serving as a reference point for legal historians and economists analyzing the country's trade policies during the military dictatorship era.

## Notable For
- **Legislative Consolidation:** Successfully consolidated and replaced two distinct laws from the 1950s (1951 and 1954) into a single, updated regulatory framework.
- **Fiscal Policy Instrument:** Explicitly incorporates "tax exemption" (Isenção) as a core subject, highlighting its role in fiscal management.
- **Historical Context:** Enacted during the presidency of Ernesto Geisel, a key figure in Brazil's "Brazilian Miracle" economic growth period.
- **Digital Preservation:** Fully indexed in the LexML Brazil system with a unique URN (urn:lex:br:federal:lei:1974-12-10;6175), ensuring long-term accessibility.
- **Subject Diversity:** Covers a broad range of legal concepts including importation, material goods, general regulation, and revocation within a single statute.
- **Official Publication:** Published in the capital city of Brasília, adhering to the standard protocol for federal legislation.

## Body

### Legislative Identity and Classification
Law No. 6175 of December 10, 1974, is formally classified as a **statute**, which is a formal written document that creates law. In the context of the Brazilian legal system, it is an instance of a federal law enacted by the National Congress and promulgated by the Executive branch. The law is written in **Brazilian Portuguese** and applies exclusively to the jurisdiction of the **Federative Republic of Brazil**. Its official citation is **Lei nº 6175/1974**, and it is uniquely identified in the LexML Brazil database by the URN `urn:lex:br:federal:lei:1974-12-10;6175`. This classification places it within the broader category of written works that function as legal norms, serving as the tangible manifestation of statutory law in Brazil.

### Enactment and Promulgation
The legislative process for this statute culminated on **December 10, 1974**, the date of its publication and entry into force. The law was approved by the **Presidency of the Federative Republic of Brazil**, with the specific act of promulgation carried out by then-President **Ernesto Geisel**. The document was officially published in **Brasília**, the federal capital, ensuring its immediate availability to the public and government agencies. The determination method for its validity is recorded as "promulgation," confirming that it followed the standard constitutional procedures for federal legislation in Brazil at the time.

### Core Subject Matter and Scope
The statute addresses several interconnected legal themes, primarily focusing on **importation** (Importação). It establishes the regulatory framework for how goods enter the country, defining the rules and procedures that importers must follow. A significant component of the law is the provision of **tax exemptions** (Isenção), which likely aimed to reduce the fiscal burden on specific categories of imported materials or to stimulate economic activity in targeted sectors. The law also deals with **goods** (Material) in a general sense, regulating their movement and status within the national territory. Furthermore, it serves as a **regulation** (Regulamento), providing the detailed administrative rules necessary to implement broader legal principles.

### Legislative Repeals and Updates
A critical function of Law No. 6175/1974 was the modernization of the legal code by removing obsolete statutes. The text explicitly **revokes** (Revogação) two specific earlier laws:
1.  **Law No. 1,386**, enacted on **June 18, 1951**.
2.  **Law No. 2,186-A**, enacted on **February 13, 1954**.
By repealing these laws, the 1974 statute eliminated conflicting or outdated regulations, ensuring that the legal framework governing imports and taxes was current and coherent. This action reflects a common legislative practice of cleaning up the statute book to prevent legal ambiguity.

### Digital Accessibility and Metadata
In the modern era, Law No. 6175/1974 is preserved and accessible through digital government archives. The primary source for the text is the official website of the Presidency of the Republic, specifically at the URL `https://www.planalto.gov.br/ccivil_03/leis/1970-1979/l6175.htm`. Additionally, the law is indexed in the **LexML Brazil** project, a collaborative initiative to standardize and provide open access to Brazilian legislation. The metadata associated with the law includes its legal citation, the date of publication, the language of the work, and the specific jurisdiction it applies to. These digital identifiers ensure that the law remains a verifiable and citable source for legal professionals, researchers, and the general public.

### Historical and Economic Context
Enacted in 1974, this law falls within a period of significant economic transformation in Brazil, often referred to as the "Brazilian Miracle." The government, led by President Ernesto Geisel, was actively managing industrialization and trade policies to sustain high growth rates. Laws regulating imports and offering tax exemptions were instrumental in this strategy, allowing the country to acquire necessary technology and materials while managing the balance of payments. The revocation of laws from the early 1950s suggests a shift in trade policy, moving away from the protectionist or specific frameworks of the post-war era toward a more modernized approach suited to the industrial ambitions of the 1970s. This statute stands as a specific artifact of that era's economic governance.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1974-12-10;6175)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=6175&ano=1974&data=10/12/1974&ato=810Mzaq5kenRVTdcb)
3. LexML Brasil