# Law No. 640 of February 27, 1949 > Brazilian law **Wikidata**: [Q105650511](https://www.wikidata.org/wiki/Q105650511) **Source**: https://4ort.xyz/entity/law-no-640-of-february-27-1949 ## Summary **Law No. 640 of February 27, 1949** is a Brazilian statute that grants exemption from import duties and tariffs for materials imported by the Municipality of Niterói. Enacted by the Presidency of the Federative Republic of Brazil, it serves as a formal legal instrument applicable within Brazilian jurisdiction. The law is officially titled *Lei nº 640, de 27 de fevereiro de 1949* and is written in Brazilian Portuguese. ## Key Facts - **Official Title:** Lei nº 640, de 27 de fevereiro de 1949. - **Classification:** Instance of a **statute** (a formal written document that creates law). - **Enactment Date:** February 27, 1949. - **Approving Authority:** Presidency of the Federative Republic of Brazil. - **Jurisdiction:** Brazil. - **Place of Publication:** Rio de Janeiro. - **Language:** Brazilian Portuguese. - **Primary Function:** Grants exemption from rights/duties ("Isenção de Direitos") for material imported by the Prefecture of Niterói. - **Legal Citation:** Lei nº 640/1949. - **Identifier:** LexML Brazil ID `urn:lex:br:federal:lei:1949-02-27;640`. - **Subject Topics:** Tariff (Taxa Aduaneira), Import Tax (Imposto de Importação), Tax Exemption (Isenção), Municipal Prefecture, Municipality, and Rio de Janeiro. ## FAQs **What is the primary purpose of Law No. 640/1949?** The law was enacted to concede exemption from import duties and tariffs for specific materials imported by the Municipal Prefecture of Niterói (Prefeitura de Niterói) in the state of Rio de Janeiro. **Who approved and enacted this law?** The statute was approved and promulgated by the Presidency of the Federative Republic of Brazil on February 27, 1949. **What type of legal instrument is this?** It is classified as a statute, which is a formal written document that creates law. In the context of Brazilian law, it is a federal legislative act that creates specific legal norms regarding taxation and imports. **How is this law formally identified in legal databases?** The law is registered under the LexML Brazil identifier `urn:lex:br:federal:lei:1949-02-27;640` and is cited legally as Lei nº 640/1949. It is also tracked by WikiProject Brazilian Laws. ## Why It Matters Law No. 640 of February 27, 1949, represents a specific exercise of federal authority in Brazil to support municipal infrastructure and administration. By granting tax exemptions on imported materials for the Niterói Prefecture, the law illustrates the fiscal relationship between Brazil's federal government and its municipal entities. As a statute, it serves as a concrete manifestation of statutory law, functioning as the official record of a legal rule enacted by the government. It highlights how specific legislative acts are used to modify general tax obligations (such as import taxes and tariffs) for public administrative purposes. ## Notable For - **Municipal Support:** Specifically targets the Municipality of Niterói, distinguishing it from general federal tax laws. - **Fiscal Exemption:** Notable for its specific focus on "tax exemption" (Isenção) regarding "import tax" (Imposto de Importação) and "tariffs" (Taxa Aduaneira). - **Legal Standard:** Serves as an example of a formal statute (subclass of "written work" and "rule") within the Brazilian legal system. - **Historical Context:** Enacted in 1949, published in Rio de Janeiro, which was the federal capital of Brazil at that time. ## Body ### Legislative Definition and Classification Law No. 640 is formally classified as a **statute**. In legal theory, a statute is a formal written document that creates law, encompassing acts, executive orders, and by-laws. It functions as a manifestation of statutory law and contains "legal norms" as its constituent parts. As a statute, it is considered a subclass of "written work," "document," and "rule." The law was created through the legislative process, caused by a "legal act," and serves as the official record of the rule enacted by the Brazilian government. Being an official legal document (an "edict of government"), it falls under the public domain, ensuring public accessibility to the legal rules governing society. ### Content and Subject Matter The core function of Law No. 640 is detailed in its law digest: "CONCEDE ISENÇÃO DE DIREITOS PARA MATERIAL IMPORTADO PELA PREFEITURA DE NITEROI" (Grants exemption from duties for material imported by the Prefecture of Niterói). The law addresses several specific legal and administrative subjects: - **Tariff (Taxa Aduaneira):** It modifies the application of customs duties. - **Import Tax (Imposto de Importação):** It specifically addresses taxes levied on imported goods. - **Tax Exemption (Isenção):** The primary legal mechanism employed is the granting of exemption. - **Municipal Prefecture:** The beneficiary of the law is the local administrative body of Niterói. - **Jurisdiction:** The law applies to the Municipality of Niterói, located in the State of Rio de Janeiro. ### Enactment and Authority The statute was enacted on **February 27, 1949**, a date inferred as its publication date. It was approved by the **Presidency of the Federative Republic of Brazil**, serving as the head of the executive branch at the federal level. The law applies to the jurisdiction of **Brazil** and is written in **Brazilian Portuguese**. The place of publication is listed as **Rio de Janeiro**, which aligns with the historical context of the period, as Rio de Janeiro served as the capital of Brazil until 1960. ### Identification and Citations The law is uniquely identified within Brazilian legal systems through the **LexML Brazil ID**: `urn:lex:br:federal:lei:1949-02-27;640`. This identifier provides a standardized way to reference the digital version of the legal text. Formal citations for the entity include: - **Title:** Lei nº 640, de 27 de fevereiro de 1949 - **Legal Citation:** Lei nº 640/1949 - **Short Name:** Law No. 640 of February 27, 1949 It is listed on the focus list of the **WikiProject Brazilian Laws**, indicating its relevance in structured knowledge projects related to Brazilian legislation. ## References 1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1949-02-27;640) 2. LexML Brasil