Laws
General Puerto Rico Regulations:
All tangible property imported to Puerto Rico must be declared to the Treasury Department (Hacienda) prior to taking possession at the port whether it is tax-exempt or not. To the extent that the imported property is subject to Sales &Use Tax (IVU), it will be required that non-bonded importers pay the applicable Sales & Use Tax prior to taking possession of the property
The following information will be required in Electronic Transmission of the Manifest:
Consignee’s employer identification number (EIN) or social security number; the use of incorrect information or false identification numbers will cause delays in the release of goods to the Consignee.
The Merchant’s Registration Number (MRN) of the consignee, if applicable;
All merchandise should be identified using the classification codes published in the United States Harmonized Tariff Schedule available at: http://usitc.gov/tata/hts/bychapter/index.htm
A detailed description of the merchandise to be imported is mandatory. The use of generic terms will not be allowed to describe imported property.
ETH Cargo will transmit this information as part of the cargo manifest to Hacienda.
Consignees will then be required to log in to Hacienda’s PICO System (Portal Integrado de Comerciantes) to review the manifest information, select shipments to clear, and to pay applicable Sales & Use Tax. PICO can be accessed through the following website.
https://comerciantes.hacienda.pr.gov/
All merchants must be registered in the PICO system in order to comply with the requirements established by the Department of Treasury of PR, which requires that any merchandise imported into Puerto Rico be declared through PICO in order to obtain the authorization for the release of merchandise. Delays in the registration will hinder the release of your shipment. Once consignee has completed the requirements outlined above ETH Cargo Services must confirm shipments are cleared with Hacienda and can dispatch the cargo accordingly.
FAQ
Q: Is Puerto Rico considered an international destination for the USA?
A: No, Puerto Rico, being a Commonwealth, is considered a domestic destination. Shipments arriving from the USA do not need to go through any Customs Clearance or Customs Formalities such as ISF, AMS, etc. Shipments do however need to clear through the Hacienda Office.
Q: Are original documents needed for clearing a shipment?
A: No, in most cases copies are sufficient to clear through all regulatory agencies. For FCL shipments, Express Release or Sea Way Bill is also preferred. Unless otherwise needed, originals are not required.
Q: Are AMS and ISF required for shipments from international origins?
A: Yes, as Puerto Rico falls under US Customs jurisdiction, ISF and AMS filings are mandatory for all incoming sea shipments from non-US origins.
Q: How do shipments to Puerto Rico need to be consigned?
A: For shipments being handled by ETH Cargo, the MAWB/MBL should be consigned to our
company with the HAWB/HBL consigned to the final customer receiving the goods in Puerto
Rico.
Q: Any requirements on the description of goods on MBL?
A: Yes. As US Customs does not accept the term “skid” or “pallet” as piece count, smallest package type should always be manifested. I.E. 35 ctns loaded on 1 pallet SLAC
Q: What information is needed for you to handle our shipment?
A: For pre-alerts, we require the MAWB/MBL, HAWB/HBL, Commercial Invoice and Packing List. If available, the final consignees contact information including: Name, Phone, and E-Mail would be helpful. Always, the INCO terms should be clearly advised.
Q: Can remote US Customs Entries be filed?
A: Yes, in many cases remote entries from the United States can be done for shipments arriving into Puerto Rico
Weblinks
http://www.usda.gov/
http://www.fda.gov
http://www.cbp.gov/
http://www.tsa.gov/
http://hacienda.gobierno.pr/
https://hts.usitc.gov/
http://www.iccwbo.org/products-and-services/trade-facilitation/incoterms-2010/the-incoterms-rules/