Puerto Rico import and export guide

• Customs: Puerto Rico is part of the United States. US Customs and Border Protection (CBP) handles entry of goods arriving from abroad under US rules (see the United States guide).
• Excise taxes: the Puerto Rico Treasury Department's Excise Tax Bureau collects excise taxes on imported articles.
• Excise tax declaration: every importer must file an Excise Tax Declaration for all imported articles, whether taxable or exempt.
• Bonded importers: may declare monthly and pay by the 10th of the following month.
• Carriers: need an annual licence and must send manifests to the Bureau within 24 hours of arrival.

Goods arriving from outside the United States are declared to CBP and follow the US entry and entry summary process described in the United States guide, including the importer of record, the entry summary and the duty rules.

On top of the US process, the Puerto Rico Treasury Department runs its own filing for excise taxes on imported articles:

• The consignee is responsible for paying excise taxes on taxable imported articles and must file before taking possession of the goods.
• Every importer must file an Excise Tax Declaration (Form SC 2005) for all imported articles, taxable or exempt.
• Goods received by mail or air carrier need Form SC 2008.1, filed by the second working day after receipt.
• The declaration must match the bill of lading, commercial invoice and packing list. Pallet quantities are not accepted.
• Electronic manifests, declarations and payments are mandatory, with payments due on or before the tenth day after the declaration is transmitted.

Bonded importers can declare imports on a monthly form and pay excise taxes by the 10th day of the following month.

Manufacturers must register with the Bureau and pay excise taxes by the 10th day of the following month. Raw materials used in production are exempt if the shipping documents show the manufacturer's name and Bureau ID number.

Carriers and customs brokers. Carriers need an annual licence, must submit manifests within 24 hours of arrival and must correct errors within 48 hours. They may not release taxable goods to a consignee without a certification that the consignee complies. Violations bring fines, back taxes with interest and licence suspension.

US customs duty and tariffs apply to goods from abroad, as set out in the United States guide. Puerto Rico excise taxes apply on top for taxable articles. Manufacturers pay excise tax computed on 60% of the total invoiced to clients for articles sold in Puerto Rico.

The pages I used do not cover the sales and use tax (IVU) on imports. Check the Treasury Department.

Exports follow the US export rules. See the United States guide for the export controls that apply and check with the Puerto Rico Treasury Department for any local filing.

1. Appoint a customs broker for the CBP entry.
2. Make sure the consignee can file the Excise Tax Declaration before the goods are taken.
3. Match the declaration to the bill of lading, invoice and packing list.
4. If you are a bonded importer, use the monthly declaration and pay by the 10th.
5. Check that the carrier has a valid licence and manifest.

• Declaration mismatches. Declarations that do not match the shipping documents are rejected.
• Unlicensed carriers. The Bureau can suspend a carrier's licence, which delays release.
• Back taxes. Unpaid excise brings back taxes with interest from the import date.
• Fake documents. Forged certificates, invoices and origin proofs exist in every trade lane. Verify a certificate with the issuing body, and check the company before you pay.