Puerto Rico Import Duties & Taxes Explained

No, you do not pay customs duties because Puerto Rico is part of the US customs territory. Your shipment enters as a domestic transfer, so no tariffs apply to goods sent from the US.

You will pay the Sales and Use Tax (IVU) at an aggregate rate of 11.5%. This rate consists of a 10.5% state tax plus a 1% municipal tax applied to your purchase.

No, there is effectively a $0 threshold for the IVU on new tangible goods. Almost all new items imported into Puerto Rico are subject to the 11.5% tax regardless of their declared value.

The tax is calculated on your total landed cost, which includes the item value plus shipping and insurance costs. You will be charged 11.5% on the sum of these amounts, not just the product price.

The Puerto Rico Department of Treasury (Departamento de Hacienda) collects the IVU tax upon arrival. Your carrier will typically file the required declaration and collect the payment from you before final delivery.

Yes, carriers like FedEx or UPS often charge a processing fee between $10 and $25 if they advance the tax payment on your behalf. This fee is separate from the 11.5% IVU tax itself.

Used personal effects for individuals relocating to Puerto Rico may be exempt if they meet specific criteria. You must declare these items correctly as used household goods to avoid being charged the IVU.

Yes, certain basic food items and some medicines are exempt from the 11.5% IVU tax. Ensure your commercial invoice clearly describes these specific items to qualify for the exemption.

Packages are often held if the commercial invoice lacks detailed descriptions or clear values. Always include a precise invoice to prevent delays during the strict inspection process by Hacienda.

Individuals do not typically need their own SURI account as carriers can manage the declaration or you can make a non-login declaration. The carrier usually handles the necessary paperwork for your incoming package.