# Article 83 — A federal law shall define the luxury goods and

- Jurisdiction: Brazil (BR)
- Article: 83
- Chapter (as indexed): Chapter II: – Social
- Index row title: A federal law shall define the luxury goods and
- Source document: Brazil Constitution
- Canonical (HTML): https://www.portablelaw.com/provision/8aa7f23b-0b78-49dd-a426-006de07b3bce
- This document: https://www.portablelaw.com/provision/8aa7f23b-0b78-49dd-a426-006de07b3bce/md
- Constitution: https://www.portablelaw.com/countries/561c3433-2160-4ca0-8e5a-8f5e9dbd522c

## Verbatim text

````
services referred to in articles 80, item ii
, and 82, paragraphs
1 and 2.”
a
rticle 2.
t
his a
mendment shall come into force on the date of its publication.
b
rasília,
d
ecember 14, 2000.
THE DIRECTING BOARD OF THE CHAMBER OF DEPUTIES: Michel Temer,
p
resident – Heráclito Fortes, f
irst vice-
p
resident – Severino Cavalcanti , s
econd
vice-
p
resident – Ubiratan Aguiar, f
irst s
ecretary – Nelson Trad, s
econd s
ecretary
– Jaques Wagner, t
hird
s
ecretary – Efraim Morais,
f
ourth
s
ecretary.
THE DIRECTING BOARD OF THE FEDERAL SENATE: Antônio Carlos
Magalhães , pr
esident – Geraldo Melo , fi
rst vi
ce-pr
esident – Ademir Andrade , se
cond
vice-
p
resident – Ronaldo Cunha Lima, f
irst s
ecretary – Carlos Patrocínio , s
econd
s
ecretary – Nabor Júnior, t
hird
s
ecretary.
p
ublished in the Official Journal ,
d
ecember 18, 2000.
miolo_constitution_versao_camara.indd   287 17/6/2010   15:01:13
Constitution of the Federative Republic of Brazil 288
Constitutional  amen D ment  n o. 32, 2001
Alters provisions of articles 48, 57, 61, 62, 64,
66, 84, 88, and 246 of the Federal Constitution, and makes other provisions.
t
he d
irecting b
oards of the c
hamber of d
eputies and of the f
ederal s
enate, under
the terms of paragraph 3 of article 60 of the f
ederal c
onstitution, promulgate the
following Amendment to the constitutional text:
ar
ticle 1.  A
rticles 48, 57, 61, 62, 64, 66, 84, 88, and 246 of the Federal Constitution
shall henceforth read as follows:
“
a
rticle 48.  ..............................................................................
..................................................................................................
X
– creation, change, and abolishment of public offices, positions
and functions, with due regard for article 84, vi
, b;
X
i
– creation and abolishment of Ministries and Government
bodies; ................................................................................................ ”“Article 57.
..............................................................................
..................................................................................................P
aragraph 7.  I
n a special legislative session, the National
co
ngress shall deliberate only upon the matter for which it
was called, exception being made for the event mentioned in
paragraph 8, the payment of a compensatory amount in excess of the monthly compensation being forbidden.
p
aragraph 8.
i
f there are provisional measures in effect on the
date a special session of the n
ational c
ongress is called, they
shall be automatically included in the agenda of the session.”
“
a
rticle 61.  ..............................................................................
..................................................................................................
p
aragraph 1.
...........................................................................
ii
–
...........................................................................................
e
) creation and abolishment of Ministries and Government
bodies, with due regard for the provision of article 84, VI; ................................................................................................ ”“
a
rticle 62. i
n important and urgent cases, the p
resident of the
r
epublic may adopt provisional measures with the force of law
and shall submit them to the
n
ational
c
ongress immediately.
miolo_constitution_versao_camara.indd   288 17/6/2010   15:01:13
Constitutional Amendments 289
pa ragraph 1.  th e issuance of provisional measures is forbidden
when the matter involved:
I – deals with:a) nationality, citizenship, political rights, political parties, and
election law;
b) criminal law, criminal procedural law, and civil procedural
law;
c) organization of the Judicial Branch and of the Public
Prosecution, the career and guarantees of their members;
d) pluriannual plans, budgetary directives, budgets, and
additional and supplementary credits, with the exception of the provision mentioned in article 167, paragraph 3;
II – aims at the detention or seizure of goods, people’s savings,
or any other financial asset;
III – is reserved for a supplementary law;
iv
– has already been regulated by a bill of law passed by the
n
ational c
ongress which is awaiting sanction or veto by the
p
resident of the
r
epublic.
pa
ragraph 2.
a
provisional measure to institute or increase taxes,
with the exception of the taxes mentioned in articles 153, i
, ii
,
iv, v,
and 154, ii
, shall only produce effects in the subsequent
financial year if it has been converted into law before or on the
last day of the financial year in which it was issued.
Paragraph 3.
W
ith the exception of the provisions mentioned
in paragraphs 11 and 12, provisional measures shall lose
effectiveness from the day of their issuance if they are not converted into law within a period of sixty days, which may be extended once for an identical period of time under the terms of paragraph 7, and the National Congress shall issue a legislative decree to regulate the legal relations arising therefrom.
pa
ragraph 4.
th
e period mentioned in paragraph 3 shall be
counted from the date of publication of the provisional measure and shall be interrupted while the
na
tional co
ngress is in recess.
pa
ragraph 5.
de
liberation by each ho
use of the na
tional
c
ongress upon the merits of provisional measures shall depend
on prior determination of their compliance with the constitutional requirements.
p
aragraph 6.
i
f a provisional measure is not examined within
forty-five days as of its date of publication, it shall subsequently be forwarded to urgent consideration in each
ho
use of the
n
ational c
ongress, and the deliberation of all other legislative
miolo_constitution_versao_camara.indd   289 17/6/2010   15:01:13
Constitution of the Federative Republic of Brazil 290
matters shall be suspended in the ho use where it is under
consideration, until such time as voting is concluded.
Paragraph 7.  I
f the voting of a provisional measure is not
concluded in both h
ouses of the n
ational c
ongress within the
period of sixty days as of its date of publication, its period of
effectiveness may be extended once for an identical period of time.
p
aragraph 8.
t
he voting of provisional measures shall start in
the
h
ouse of
d
eputies.
Paragraph 9.  I
t is incumbent upon the joint committee of
de
puties and se
nators to examine provisional measures and
issue an opinion thereon, before they are submitted to floor action in each
h
ouse of the
n
ational
c
ongress in a separate session.
p
aragraph 10.
i
t is forbidden to reissue a provisional measure
in the same legislative session in which it was rejected or lost its effectiveness due to lapse of time.
p
aragraph 11.
i
f the legislative decree mentioned in paragraph
3 is not issued within sixty days as of the date the provisional measure was rejected or lost its effectiveness, the legal relations constituted and arising from acts performed during its period of effectiveness shall still be regulated by such provisional measure.
p
aragraph 12.
s
hould a bill of law be passed that alters the
original text of a provisional measure, the latter will remain effective in full until such date as the bill is sanctioned or vetoed.”
“
a
rticle 64.  ..............................................................................
p
aragraph 2.
i
f, in the event of paragraph 1, the c
hamber of
de
puties and the fe
deral se
nate fail to act, each one, sucessively,
on the proposition, within the period of forty-five days,
deliberation on all other legislative matters shall be suspended in the respective
h
ouse, save those which must be considered
within a stipulated constitutional period, in order that the voting may be concluded.
................................................................................................ ”“
a
rticle 66.  ..............................................................................
pa
ragraph 6.
if
the period of time established in paragraph
4 elapses without a decision being reached, the veto shall be
included in the order of the day of the subsequent session, and all other propositions shall be suspended until its final voting.
................................................................................................ ”“
a
rticle 84.  ..............................................................................
miolo_constitution_versao_camara.indd   290 17/6/2010   15:01:13
Constitutional Amendments 291
VI – provide for the following, by means of a decree:
a) organization and operation of federal government services,
whenever no augmentation of expenditures or creation or abolishment of government bodies is involved;
b) abolishment of public positions or posts, if vacant; ................................................................................................ ”“
ar
ticle 88. th
e law shall provide for the creation and
abolishment of Ministries and government bodies.”“
ar
ticle 246. th
e adoption of a provisional measure for the
regulation of any article of the co
nstitution the wording of which
has been altered by means of an amendment enacted between
January 1, 1995 and the date of enactment of this amendment is forbidden.”
ar
ticle 2.
an
y provisional measures issued on a date prior to the date of
publication of this amendment shall remain in force until such time as a subsequent provisional measure explicitly revokes them or until final deliberation by the National
c
ongress.
a
rticle 3.
t
his c
onstitutional a
mendment shall come into force on the date of its
publication.
b
rasília,
s
eptember 11, 2001.
THE DIRECTING BOARD OF THE CHAMBER OF DEPUTIES: Aécio Neves,
pr
esident – Efraim Morais , fi
rst vi
ce-pr
esident – Barbosa Neto , se
cond vi
ce-
pr
esident – Nilton Capixaba , se
cond se
cretary – Paulo Rocha , th
ird se
cretary – Ciro
Nogueira,
f
ourth
s
ecretary.
THE DIRECTING BOARD OF THE FEDERAL SENATE:  Edison Lobão , pr
esident
p
ro-
tempore
– Antonio Carlos Valadares, s
econd vice-
p
resident – Carlos Wilson,
f
irst s
ecretary – Antero Paes de Barros, s
econd s
ecretary – Ronaldo Cunha Lima,
t
hird
s
ecretary – Mozarildo Cavalcanti ,
f
ourth
s
ecretary.
p
ublished in the Official Journal ,
s
eptember 12, 2001.
miolo_constitution_versao_camara.indd   291 17/6/2010   15:01:13
Constitution of the Federative Republic of Brazil 292
Constitutional  amen D ment  n o. 33, 2001
Alters articles 149, 155, and 177 of the Federal
Constitution.
t
he d
irecting b
oards of the c
hamber of d
eputies and of the f
ederal s
enate, under
the terms of paragraph 3 of article 60 of the f
ederal c
onstitution, promulgate the
following Amendment to the constitutional text:
a
rticle 1.
a
rticle 149 of the f
ederal c
onstitution shall henceforth be in force with
the addition of the following paragraphs, and the current sole paragraph shall be renumbered as paragraph 1:
“
a
rticle 149.  ............................................................................
..................................................................................................
p
aragraph 1.
...........................................................................
p
aragraph 2.
t
he social contribution taxes mentioned in the
head paragraph of this article, as well as the contribution taxes regarding intervention in the economic domain:
I – shall not be levied on export earnings;
i
i
– may be levied on the importation of petroleum and petroleum
products, natural gas and its by-products, and fuel alcohol; III – may have the following rates: a) ad valorem  rates, having as basis the proceeds, gross revenues,
or the value of the transaction, and, in the case of importation,
the customs value;
b) specific rates, having as basis the unit of measurement
adopted.
p
aragraph 3.
a
natural person who is the recipient in an import
transaction may be held as equivalent to a corporate body, under the terms of the law.
pa
ragraph 4.
th
e law shall establish the cases in which
contributions will be levied only once.”
a
rticle 2.
a
rticle 155 of the f
ederal c
onstitution shall henceforth be in force with
the following alterations:
“
a
rticle 155.  ............................................................................
..................................................................................................
p
aragraph 2.
...........................................................................
i
X –
.........................................................................................
miolo_constitution_versao_camara.indd   292 17/6/2010   15:01:13
Constitutional Amendments 293
a) on the entry of goods or products imported from abroad by
an individual or corporate body, even in the case of a taxpayer who does not pay such tax on a regular basis, regardless of its purpose, as well as on services rendered abroad, and the tax shall be attributed to the state where the domicile or the establishment of the recipient of the product, good, or service is located;
..................................................................................................X
ii
–
........................................................................................
h
) define the fuels and lubricants on which this tax shall be levied
only once, regardless of its purpose, in which case the provision
of item X, b, shall not apply;
i) stipulate the assessment basis so as to include the amount of
the tax, also in the event of importation of goods, products, or services from abroad.
Paragraph 3.
W
ith the exception of the taxes mentioned in item
ii
of the head paragraph of the present article, and article 153,
i
and ii
, no other tax may be levied on transactions concerning
electric energy, telecommunications services, petroleum
products, fuels, and minerals of the country.
p
aragraph 4.
i
n the event of item X
ii
, h, the following shall
apply:
i
– in transactions involving lubricants and petroleum-derived
fuels, the tax shall be attributed to the state where consumption takes place;
i
i
– in interstate transactions among taxpayers involving natural
gas and its by-products, and lubricants and fuels not included in item
i
of this paragraph, the tax shall be shared by the state of
origin and the state of destination, and the proportion existing in transactions involving other goods shall be observed;
iii
– in interstate transactions involving natural gas and its by-
products, and lubricants and fuels not included in item i
of this
paragraph, when it is not incumbent upon the recipient to pay the tax, such tax shall be attributed to the state of origin;
IV – the tax rates shall be defined by joint decision of states and
the
fe
deral di
strict, under the terms of paragraph 2, X i
i,
g, with
due regard for the following:
a) they shall be uniform throughout the national territory, and
they may be different for each product;
b) they may be specific, according to the unit of measurement
adopted, or ad valorem, levied on the value of the transaction
or on the price the product or a similar product would be sold for in free competition circumstances;
miolo_constitution_versao_camara.indd   293 17/6/2010   15:01:13
Constitution of the Federative Republic of Brazil 294
c) they may be lowered and restored to their original levels, and
the provision of article 150,
iii
, b, shall not apply thereto.
p
aragraph 5.
t
he rules for the enforcement of the provisions
of paragraph 4, including those concerning the collection and assignment of the tax, shall be established by joint decision of states and the
f
ederal
d
istrict, under the terms of paragraph 2,
X
ii
, g.”
ar
ticle 3.  A
rticle 177 of the Federal Constitution shall henceforth include the
following paragraph:
“Article 177.  ............................................................................
..................................................................................................
pa
ragraph 4.
th
e law which institutes a contribution tax of
intervention in the economic domain regarding activities of importation or sale of petroleum and petroleum products, natural gas and its by-products, and fuel alcohol shall include the following requirements:
I – the contribution rate may be: a) different for each product or use; b) lowered and restored to its original level by an act of the
e
xecutive b
ranch, and the provision of article 150, iii
, b, shall
not apply thereto;
ii
– the proceeds from the collection of the contribution shall
be allocated:a) to the payment of price or transportation subsidies for
fuel alcohol, natural gas and its by-products, and petroleum products;
b) to the financing of environmental projects related to the
petroleum and gas industry;
c) to the financing of transportation infrastructure programs.”
ar
ticle 4.
un
til such time as the supplementary law mentioned in article 155,
paragraph 2, X
ii
, h, of the f
ederal c
onstitution, comes into force, the states and the
f
ederal d
istrict, by means of an agreement entered into under the terms of paragraph
2, X
ii
, g, of the said article, shall establish provisional rules to regulate the matter.
a
rticle 5.
t
his c
onstitutional a
mendment shall come into force on the date of its
promulgation.
b
rasília,
d
ecember 11, 2001.
THE DIRECTING BOARD OF THE CHAMBER OF DEPUTIES: Aécio Neves,
pr
esident – Efraim Morais , fi
rst vi
ce-pr
esident – Barbosa Neto , se
cond vi
ce-
miolo_constitution_versao_camara.indd   294 17/6/2010   15:01:14
Constitutional Amendments 295
pr esident – Severino Cavalcanti , fi rst se cretary – Nilton Capixaba , se cond se cretary
– Paulo Rocha , t
hird
s
ecretary – Ciro Nogueira,
f
ourth
s
ecretary.
THE DIRECTING BOARD OF THE FEDERAL SENATE: Ramez Tebet , pr
esident –
Edison Lobão , fi
rst vi
ce-pr
esident – Antonio Carlos Valadares , se
cond vi
ce-pr
esident
– Carlos Wilson , fi
rst se
cretary – Antero Paes de Barros, se
cond se
cretary – Ronaldo
Cunha Lima, t
hird
s
ecretary – Mozarildo Cavalcanti ,
f
ourth
s
ecretary.
p
ublished in the Official Journal ,
d
ecember 12, 2001.
miolo_constitution_versao_camara.indd   295 17/6/2010   15:01:14
Constitution of the Federative Republic of Brazil 296
Constitutional  amen D ment  n o. 34, 2001
Gives new wording to subitem “c” of item XVI of
````

## What this means (mechanical reading aid, not legal advice)

- The index files this text under article 83 of the Constitution of Brazil.
- The index files it under the chapter heading “Chapter II: – Social”.
- The row is titled “A federal law shall define the luxury goods and”.
- The passage runs to about 2,792 words.
- Read plainly, it mentions arrest and detention — it deals with arrest or detention, and the conditions attached to holding a person (the words used: “detention”); it mentions privacy, search and seizure — it protects privacy or limits searching a person, their home or their communications (the words used: “seizure”); it mentions freedom of expression — it protects speaking, writing, publishing or holding an opinion (the words used: “opinion”).
- **Caveat:** This index row is a very long passage rather than a single provision. Treat any single section number as unverified.

> This is a mechanical reading aid generated from the text above by matching words in it. It is not legal advice, not a lawyer’s interpretation, and not a substitute for the provision itself.

## How to cite this

Constitution of Brazil, article 83 (“A federal law shall define the luxury goods and”), Portable Lawyer, https://www.portablelaw.com/provision/8aa7f23b-0b78-49dd-a426-006de07b3bce (accessed 27 September 2026).

## Related

- [Constitution of Brazil](https://www.portablelaw.com/countries/561c3433-2160-4ca0-8e5a-8f5e9dbd522c)
- [Brazil on Portable Lawyer](https://www.portablelaw.com/countries/561c3433-2160-4ca0-8e5a-8f5e9dbd522c)
- [HTML version of this provision](https://www.portablelaw.com/provision/8aa7f23b-0b78-49dd-a426-006de07b3bce)
- [Machine-readable corpus digest](https://www.portablelaw.com/llms-full.txt)

---

Portable Lawyer · Article 83 of the Constitution of Brazil (indexed as “A federal law shall define the luxury goods and”). services referred to in articles 80, item ii , and 82, paragraphs 1 and 2.” a rticle 2. t his a mendment shall come into force on the date of its publication. b rasília, d ecember…