Objectives: the three main objectives of the present research project are as follows: (i) to develop a diagnosis of the best calibration and measuring capability and the quality system of the Brazilian National Time and Frequency Primary Laboratory ( LPTF ) of the Time Service Division ( DSHO ) of the National Observatory (ON) ; (ii) to calculate and express, in accordance with international practices, the measuring uncertainties associated with the achievement and dissemination of the time and frequency units within the country and (iii) to prepare and make available the declaration of the best calibration and measurement capability (CMC) of the LPTF according to the database of the Bureau International des Poids et Measures (BIPM) as required by the Mutual Recognition Agreement (signed by Brazil within the scope of the Convention of the Metre). Motivation: several factors motivated this master´s degree research project: (i) the necessity of making available the best calibration and measurement capability according with the international Key Comparison Data Base (KCDB ) of the Bureau International de Poids et Measures (BIPM); (ii) the need to adapt the new structure of the Time Service Division (DSHO) of the National Observatory (ON) to the recently built laboratory infrastructure; (iii) the necessity of establishing a national traceability of TF according to the new format introduced by the BIPM (AV method) and (iv) the urgent need to implement the Action Plan to improve the Quality System of the DSHO, a pre-established condition to both, national and international recognition. Context: In metrology, interlaboratory comparisons are common practice. This is the recommended procedure to guarantee standardization and mutual recognition in the development and improvement of methods of measurement. Measurement and dissemination of time (date-hour), in particular, requires continuous and permanent traceability to international standards as they impose to time and frequency laboratories an uninterrupted provision of this service. The improvement and surveillance of the Quality System, the characterization of the measuring uncertainties and dissemination of time and frequency data to the relevant international fora to meet BIPM requirements constitute responsibilities of the institutional mission of any Primary Time and Frequency Laboratory. Methodology: the present work was developed in accordance with the following methodological principles: (i) diagnosis and characterization of the standards (primary and secondary), equipment and measuring systems available at the LPTF; (ii) identification of the critical variables of the measuring systems to determine the uncertainties associated with the measuring of time and frequency, having the Guide to the Expression of Uncertainty in Measurement (GUM) and the Allan Variance (oscillators stability evaluation) as reference; (iii) characterization of the Brazilian time and frequency traceability structure and its formalization in accordance with the monthly formalized BIPM Circular-T; (iv) characterization of the CMC of the LPTF to make it available at the KCDB of the BIPM. Results: according to international practices, the following results were consolidated: (i) expression of the measuring uncertainties associated to the realization and dissemination of time and frequency; (ii) expression and standardization of the best calibration and measuring capability in time and frequency of the LPTF to be included in the BIPM Key Comparison Data Base; (iii) characterization and understanding of critical issues inherent to calibration processes which directly affect the best measurement capability and the Quality System of the DSHO. Conclusion: based on a critical evaluation of the metrological system in place, the present work has contributed to the consolidation of a more robust primary system of time and frequency in Brazil. Such system allows for the