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Puerto Rico Tax Requirement Change Update


As a result of the Puerto Rico Treasury informational meeting and subsequent announcement issued on Circular Letter 14-05, the electronic manifest transmission for the complete voyage is required 24 hours prior to the estimated arrival in Puerto Rico. Transmission needs to include complete information with the respective Social Security number of the consignee, merchant registration number for each consignee, and detailed description of the imported property based on the respective Harmonized codes. In addition, each commodity needs to show the respective value for the PR Treasury and the respective weight for the Puerto Rico Port Authority.

Merchants importing personal property shall declare the imported property by filing a declaration with the PRTD through its recently implemented electronic filing and payments system “PICO” (Portal Integrado del Comerciante) prior to cargo pick up. Cargo will not be available until after the PR Treasury transmission by the carrier has been successfully accepted. The due date to register in PICO is Thursday, July 31st 2014. Importers that apply to the bail for automatic release will be required to submit the request to the “NIC” (Negociado de Impuesto al Consumo) immediately to ensure bail is effective by Friday, August 1st 2014.

All importers will need to declare and pay IVU (Impuesto sobre Venta y Uso) over the imported property.

All above is effective immediately and will apply to property imported after Friday, August 1st 2014.

In order to help facilitate the collection and validate accurate data of the Merchant Registration, Social Security Numbers, tax id number and ensure compliance with PR Treasury, please forward this information for each consignee directly to

Any additional information is available in and

If you have any questions please, contact your sales representative or the Customer Care Department at 1-800-276-9539.