Shipping to Puerto Rico

Look for a multi-modal provider who can provide air and sea options, but also on-island services such as:

• Warehousing in a secured facility
• Distribution services
• Local delivery and pickup options
• Working with the Tax Hacienda

Puerto Rico is not a state, but a territory of the United States. As such it has established an importation tax that is managed on-island through the “Hacienda,” the governing body that manages the business taxation for the island. The Hacienda establishes an importation tax rate requiring that all importers declare and pay for any goods brought onto the island from abroad. This also includes any shipments via air or ocean, delivered from the U.S. 

Importers must provide:

• Importer name and contact information on-island
• Commercial invoice of imported items
• Hacienda account set up to process tax clearance

Once the importation has been declared, taxes will be assessed and must be paid in the proper manner before delivery is allowed. The process is slightly different for air or ocean, but the importer of record is responsible to ensure that taxes are paid as required by law. 

The U.S. government requires all exports to Puerto Rico to be accounted for in the government trade data on U.S. exports to ensure compliance with U.S. export regulations. Any commodity classified under an individual Schedule B number over $2,500 USD must have an Electronic Export Information (EEI) filing. This process is exactly the same for all “international” export shipments, which explains the confusion of shipping to Puerto Rico compared to shipping internationally. Shipping to Puerto is considered a domestic shipment with some additional steps.

Shipping from the U.S. to Puerto Rico is considered a domestic shipment therefore no duties are charged. However, the island does require a commercial invoice on all imported items to be declared upon entry to the island plus an island import tax. This tax is levied on all imports regardless of the importer of record. Certain tax incentives are available to business and manufacturing companies that have established proper credentials within the island government. 

Any items not shipped from the U.S. and imported from countries other than the U.S., must provide clearance and brokerage with normal duties and taxes as imposed for normal international clearance. It is important to work with your transportation and logistics provider prior to freight movement to understand what the taxes and duties will be.