# Law No. 8857 of March 8, 1994 > Brazilian law **Wikidata**: [Q105647446](https://www.wikidata.org/wiki/Q105647446) **Source**: https://4ort.xyz/entity/law-no-8857-of-march-8-1994 ## Summary Law No. 8857 of March 8, 1994, is a Brazilian statute enacted to address trade regulations, municipal competencies, and tax policies, particularly concerning import/export activities and industrialized product taxes (IPI). Promulgated by President Itamar Franco, it falls under the jurisdiction of Brazil and remains accessible via official legislative platforms. This law is notable for its focus on economic governance and administrative frameworks within the Federative Republic of Brazil. ## Key Facts - **Enactment Date:** March 8, 1994. - **Promulgated By:** Presidency of the Federative Republic of Brazil, specifically President Itamar Franco. - **Jurisdiction:** Applies to Brazil, with specific provisions for the state of Acre and municipalities like Brasiléia and Cruzeiro do Sul. - **Legal Citation:** Lei nº 8857/1994. - **Key Subjects:** Trade, import/export taxes, industrialized product taxes (IPI), municipal governance, economic promotion, and regulatory frameworks. - **LexML ID:** urn:lex:br:federal:lei:1994-03-08;8857. - **Publication Location:** Brasília. - **Language:** Brazilian Portuguese. - **Focus Areas:** Tax exemptions, trade policies, municipal creation criteria, and executive branch authority. - **Related Entities:** WikiProject Brazilian Laws, Brazilian Presidency, Ministry of Planning, and state-level administrative bodies. ## FAQs **What is the primary purpose of Law No. 8857 of March 8, 1994?** This law establishes regulatory frameworks for trade, taxation (including import/export duties and IPI), and municipal governance in Brazil, with specific provisions for the state of Acre and related municipalities. **Who promulgated Law No. 8857?** It was promulgated by President Itamar Franco on March 8, 1994, as part of Brazil’s federal legislative process. **What regions or entities does this law specifically address?** The law focuses on the state of Acre and municipalities such as Brasiléia and Cruzeiro do Sul, outlining criteria for their administrative and economic operations. **Is this law publicly accessible?** Yes, it is available via official Brazilian government platforms, including the Planalto website and LexML Brasil, ensuring transparency and public access. **What taxes or trade policies does it regulate?** Key provisions include regulations on import/export taxes, industrialized product taxes (IPI), and tax exemptions, aiming to structure economic activities and municipal competencies. ## Why It Matters Law No. 8857 of March 8, 1994, plays a critical role in Brazil’s legal and economic framework by addressing trade governance, taxation, and municipal administration. It contributes to the country’s ability to regulate import/export activities, enforce tax policies like the IPI, and establish criteria for municipal operations, particularly in the state of Acre. This law reflects Brazil’s efforts to balance federal oversight with regional development, ensuring structured economic policies while promoting administrative clarity. Its provisions impact both national and local governance, influencing trade practices, tax compliance, and the organizational structure of municipalities, thereby shaping Brazil’s economic and legal landscape. ## Notable For - **Focus on Acre State:** Directly addresses governance and economic policies in the state of Acre, including municipal creation criteria. - **Tax Regulation:** Provides foundational rules for import/export taxes and the Industrialized Products Tax (IPI), critical to Brazil’s trade and industrial sectors. - **Administrative Framework:** Establishes executive branch authority and municipal competencies, contributing to Brazil’s decentralized governance model. - **WikiProject Inclusion:** Highlighted in WikiProject Brazilian Laws, emphasizing its significance in national legal documentation. - **Historical Context:** Enacted during the presidency of Itamar Franco, marking a period of economic and administrative reforms in the 1990s. ## Body ### Enactment and Legal Context Law No. 8857 was promulgated on March 8, 1994, by President Itamar Franco as part of Brazil’s federal legislative process. It is classified as a statute under Brazilian law, falling under the jurisdiction of the Federative Republic of Brazil. The law’s creation followed standard legislative procedures, culminating in its publication in Brasília, the nation’s capital. Its official citation, **Lei nº 8857/1994**, and LexML ID (urn:lex:br:federal:lei:1994-03-08;8857) ensure its traceability in national legal databases. ### Key Provisions and Focus Areas The law addresses multiple regulatory domains: - **Trade and Taxation:** It outlines rules for import/export activities, including tax exemptions and the application of the Industrialized Products Tax (IPI). These provisions aim to structure Brazil’s trade policies and industrial governance. - **Municipal Governance:** Specific criteria for municipal operations are established, particularly for the state of Acre and municipalities like Brasiléia and Cruzeiro do Sul. This includes guidelines for administrative functions and economic promotion. - **Executive Authority:** The law reinforces the role of the executive branch in implementing regulatory frameworks, reflecting Brazil’s presidential system of governance. ### Jurisdiction and Geographic Scope While applicable nationwide, the law places particular emphasis on the state of Acre, a northern Brazilian region bordering Peru and Bolivia. Provisions related to Acre’s municipalities highlight the law’s role in addressing regional development and administrative challenges. This geographic focus underscores Brazil’s efforts to balance federal oversight with localized governance needs, a recurring theme in its legal and political structure. ### Historical and Administrative Context Enacted during the administration of President Itamar Franco (1992–1994), Law No. 8857 emerged during a period of economic stabilization efforts, including the 1994 Plano Real, which sought to curb hyperinflation. The law’s emphasis on trade and tax regulation aligns with broader initiatives to modernize Brazil’s economic policies and administrative frameworks during this era. Its provisions complement other legislative actions aimed at fostering fiscal discipline and structural reform. ### Accessibility and Documentation The law is publicly accessible via official platforms, including the **Planalto government portal** and **LexML Brasil**, ensuring transparency and compliance with Brazil’s open-government principles. Its inclusion in WikiProject Brazilian Laws further underscores its significance in national legal scholarship and public discourse. The document’s availability in Brazilian Portuguese, the country’s official language, guarantees accessibility to legal professionals, policymakers, and the general public. ### Related Entities and Classifications As a **statute**, Law No. 8857 is classified as a formal written document that creates law, distinct from broader legal concepts like “legislation” or “law.” It is linked to entities such as the Brazilian Presidency, the Ministry of Planning, and state-level administrative bodies. Its connection to the **executive branch** and **municipal governance** reflects its role in Brazil’s multi-tiered legal system, which distributes authority among federal, state, and municipal entities. ### Technical and Structural Details - **Legal Citation:** Formally referenced as **Lei nº 8857/1994**, adhering to Brazil’s standardized legal notation system. - **Publication Date:** March 8, 1994, coinciding with its enactment by the presidency. - **Structured Properties:** Includes designations such as “promotion,” “suspension,” “export,” and “competency,” as outlined in its metadata. - **Taxonomic Classification:** Categorized under Wikidata’s “statute” entity, aligning with global knowledge graph standards for legal documents. ### Impact and Legacy Law No. 8857 remains relevant to contemporary Brazilian governance, particularly in regions like Acre, where its provisions continue to influence municipal operations and trade practices. Its emphasis on tax regulation and administrative clarity contributes to Brazil’s ongoing efforts to refine its legal and economic frameworks, ensuring alignment with national development goals and constitutional principles. The law’s accessibility and structured documentation further solidify its role as a foundational reference for scholars, policymakers, and legal practitioners navigating Brazil’s complex regulatory environment. ## References 1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1994-03-08;8857) 2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=8857&ano=1994&data=08/03/1994&ato=27cQTSE50dJpWT7f7)