Puerto Rico Excise Tax on Imports: Arbitrios, IVU and Clearance

Puerto Rico is part of the customs territory of the United States, so foreign-origin cargo clears with U.S. Customs and Border Protection (CBP) and pays U.S. duty by HTS code, while the Departamento de Hacienda collects the local taxes: arbitrios (excise taxes) on listed articles and the IVU on imported goods, all declared in the SURI system. Goods from the US mainland owe no customs duty but still go through Hacienda.

That split is where importers get caught. They budget freight and CBP duty, then discover a second layer of local tax and a SURI declaration that has to be on file before release. Routes and ports are in our Puerto Rico shipping guide. For FCL and consolidated cargo, our container shipping to Puerto Rico service covers the move from Miami.

Puerto Rico Customs and Excise at a Glance

How Does Customs Clearance Work in Puerto Rico?

Clearance runs on two tracks at once. The federal track covers only goods from outside the United States. The local track covers everything that enters the island, whatever its origin.

1. Classify the goods. The HTS code sets CBP duty and also tells you whether the article is on Hacienda's arbitrios list.
2. File the CBP entry for foreign-origin cargo. CBP names ACE as its import processing system and expects the importer of record to hold the right bond and pay duty by the approved electronic methods, according to CBP's basic import guidance.
3. File the declaration in SURI. Hacienda requires every person who introduces goods into Puerto Rico to file an import declaration (form SC 2970), including postal, air carrier and electronic purchases, even if the goods are exempt. The Hacienda importer page states that the declaration can only be filed through SURI.
4. Pay the IVU and any arbitrios. A non-bonded importer pays the IVU when it files the declaration. The system then issues the Import Release Authorization (SC 2015). Arbitrios are declared in SURI as well, with the commercial invoice and bill of lading.
5. Receive release. Cargo leaves the pier when CBP and Hacienda releases are both in place.
6. File the monthly return if bonded. Bonded importers defer the IVU and settle it on the monthly return (SC 2915D), due on or before the 10th day of the month.

The federal side, including the definition of the customs territory that covers Puerto Rico, is laid out in CBP's guide to basic importing.

Documents Required for Puerto Rico Imports

• Commercial invoice with value, description and Incoterm
• Bill of lading or air waybill
• CBP entry documents for foreign-origin goods, filed in ACE by the importer of record or its broker
• Declaración de Importaciones (SC 2970), filed in SURI
• Declaración de Arbitrios, filed in SURI for articles on the arbitrios list. Hacienda lists the commercial invoice and bill of lading as the supporting documents.
• For imported motor vehicles, the Documento de Inspección de Vehículos de Motor
• Resale certificate, if the importer buys for resale and wants IVU credit
• Permits from federal agencies for regulated goods

Puerto Rico Excise Tax (Arbitrios) Rates by Product Category

Hacienda defines arbitrios as a tax on certain articles when they are brought into Puerto Rico, paid once. The agency lists these categories: cement, sugar, plastic products, cigarettes, fuels and petroleum, vehicles, boats and heavy equipment, and smokeless tobacco (the page publishes no rate for smokeless tobacco). The rates below come from Hacienda's arbitrio types page. Confirm exemptions and the current rate with the Negociado de Impuesto al Consumo before a purchase.

Ordinary merchandise such as apparel, appliances, furniture or electronics does not appear on Hacienda's arbitrios list. Those goods pay the IVU, and CBP duty if they come from abroad.

How to Calculate Excise Tax and IVU on Puerto Rico Imports

The IVU has two parts, a sales tax and a use tax. The use tax applies to items brought into Puerto Rico for use or consumption. Hacienda stated in its release on Law 72 of 2015 that the state portion is 10.5%, the municipal portion is 1%, and that for imports of taxable items the total rate is 10.5%. Hacienda's current monthly return form SC 2915 (revised March 2025) still applies 10.5% to imports for use and for resale.

For a foreign-origin shipment the cascade runs in this order:

1. CBP customs value and duty: HTS rate on the customs value, paid to CBP.
2. Arbitrio: if the article is on Hacienda's list, the percentage or per-unit amount in the table above.
3. IVU: 10.5% on taxable imports, paid at release by a non-bonded importer or on the monthly return by a bonded importer.

Illustrative example, two separate imports. A pickup truck with a Puerto Rico contributory price of USD 40,000 (assumed) pays an arbitrio of 10%, which is USD 4,000. A pallet of tiles bought for resale with a taxable value of USD 20,000 (assumed) carries IVU of 10.5%, which is USD 2,100, paid at release by a non-bonded importer. A certified reseller can then claim credit for the IVU paid on goods bought for resale, using the monthly IVU return (SC 2915A). Confirm the exact taxable base for IVU in SURI before you quote a landed price.

For goods from the mainland, drop step 1: there is no CBP duty and no customs entry. The arbitrio and the IVU still apply, and the declaration is still mandatory.

Importer Registration, Bonds and Customs Brokers in Puerto Rico

Every importer, resident or not, files through SURI, so the first task is a Hacienda account. Hacienda splits importers into two groups, and the choice changes cash flow:

• Non-bonded importer. Pays the IVU electronically when filing the declaration, receives the release authorization immediately after payment, and still files the monthly return SC 2915D.
• Bonded importer. Posts a bond authorized by the Director of the Negociado de Impuesto al Consumo and defers the IVU until the monthly return. After the monthly IVU is paid, the bond is released for automatic release on future imports. The Hacienda page does not state the bond amount; its reference for bond applications is Carta Circular CC RI 16-15.

For the federal side, the importer of record needs a CBP customs bond for foreign-origin entries. Our glossary entry on bonded goods explains the concept, and the customs broker entry explains who files for you. The broker handles the ACE entry; the SURI declaration is filed by the importer, or by a representative with access to its account.

Exemptions, Free Zones and Special Regimes in Puerto Rico

Hacienda recognizes exempt goods for the IVU, but exempt goods still need a declaration. The importer page does not list the exemptions, so request the list for your product through the Negociado de Impuesto al Consumo before relying on one.

Resale is the main relief. A certified reseller who buys goods for resale can claim the IVU paid as credit on the monthly return, so the IVU on inventory costs timing, not margin.

Because Puerto Rico sits inside the U.S. customs territory, U.S. customs regimes and duty programs administered by CBP apply to foreign-origin entries under the HTS. Check the regime that fits your cargo (temporary importation, bonded warehouse, foreign-trade zone) with a broker before shipping; the regime decides when CBP duty falls due, but it does not replace the Hacienda declaration.

Import Permits and Licensing Agencies in Puerto Rico

The Hacienda pages reviewed cover tax collection, arbitrios and IVU, and no product permits. Regulated goods follow the federal agencies that regulate them across the US customs territory. Confirm requirements with a broker, who handles them at the CBP entry.

Locally, the issue is paperwork. For vehicles, Hacienda requires the motor vehicle inspection document with the arbitrio declaration. For every other import, the invoice and bill of lading support the declaration.

Common Customs Delays in Puerto Rico and How to Avoid Them

• No SURI declaration. Release depends on the declaration. File it as soon as the documents are final.
• Treating mainland cargo as exempt. No customs entry does not mean no Hacienda declaration. The IVU and arbitrios apply.
• Misreading the arbitrios list. Cement, plastics, vehicles and heavy equipment catch importers off guard. Check the HTS code against the list before purchase.
• Missing vehicle inspection document. A vehicle declaration without it stalls.
• Wrong importer category. A non-bonded importer pays at release; a bonded importer without an authorized bond cannot defer. Decide before the first shipment.
• Late monthly return. The SC 2915D is due on or before the 10th day of the month.
• Missing CBP bond or entry. Foreign-origin cargo cannot be released by Hacienda alone.

Clearing Cargo to Puerto Rico With Interworld Freight

Interworld Freight was founded in Miami in 1992 and runs ocean FCL and LCL, air freight and customs coordination from its Miami hub, with Miami warehousing for consolidation before the sailing. For Puerto Rico we coordinate the CBP entry with licensed customs brokers and prepare the commercial invoice and bill of lading data that the SURI declaration needs. Buyers in Asia can read the order-side detail in shipping from China to Puerto Rico. For a regional comparison, see Caribbean import duties and taxes. Quotes arrive within one business day.

Frequently Asked Questions

Do I pay customs duty on goods shipped from the US mainland to Puerto Rico?

No. Puerto Rico is inside the U.S. customs territory, so mainland goods are not a customs import. Hacienda still requires an import declaration in SURI, and the IVU and any arbitrios apply.

What is an arbitrio in Puerto Rico?

An arbitrio is an excise tax on certain articles when they are introduced into Puerto Rico, paid once. The list includes cement, sugar, plastic products, cigarettes, fuels, petroleum, vehicles, boats and heavy equipment.

What is the IVU on imports?

The IVU is Puerto Rico's sales and use tax. Hacienda stated that for imports of taxable items the total rate is 10.5%, the state portion, and that the municipal 1% applies to sales. A non-bonded importer pays it when filing the declaration.

Where do I declare imports in Puerto Rico?

In SURI, the Sistema Unificado de Rentas Internas. Import declarations (SC 2970), arbitrios and monthly returns can only be filed there, and the declaration is required even for exempt goods.

What is a bonded importer?

A bonded importer posts a bond authorized by the Director of the Negociado de Impuesto al Consumo and defers the IVU until the monthly return SC 2915D. A non-bonded importer pays at release.

Can a reseller recover the IVU paid on imports?

A certified reseller can claim credit for the IVU paid on goods bought for resale on the monthly IVU return (SC 2915A). The importer must hold the resale certificate.

What arbitrio applies to a truck or a car?

Trucks, pickups and cargo trailers pay 10% of the Puerto Rico contributory price. Automobiles pay a minimum of USD 750, and the vehicle inspection document accompanies the declaration.

Do I need a customs broker for Puerto Rico?

Foreign-origin cargo needs a CBP entry in ACE, and most importers use a licensed customs broker for it. The SURI declaration is filed by the importer or its representative through a Hacienda account.