P.R. Laws tit. 13, § 31631
(a) Any person who imports goods subject to taxation or taxable items into Puerto Rico using freight containers to transfer them from the port to their warehouses, stores, or final destination shall file with the Secretary an excise tax and use tax declaration on all taxable goods or items transported in freight containers and the bill of lading corresponding to the taxable goods or items contained therein prior to removing the container from the custody of the carrier.
(b) The excise tax and use tax declaration and the bill of lading shall include all the information required by the Secretary through regulations. Said documents may be filed electronically in accordance with the mechanisms provided by the Secretary.
(c) If the taxpayer does not have the bill of lading available at that time, he shall submit the corresponding commercial invoices to the Secretary. If the taxpayer does not have said invoices available or refuses to submit them, he shall be prevented from taking possession of the taxable goods or items.
(d) The provisions of this section shall not release the importer from complying with the provisions of this Subtitle regarding the determination of the taxpayer and the time to pay or from his obligation to submit the commercial invoices to the Secretary when the tax is paid.
(e) In the case of taxable items or perishable goods introduced from abroad using freight containers, the Secretary shall establish adequate administrative mechanisms to allow the importer to promptly take possession thereof.
(f) Once the taxpayer, consignee, or carrier has been authorized to move the container from the premises of the carrier company, whether directly or through his authorized representative, he shall be liable and shall be guilty of a felony, as of that moment, for any rupture to the binding, latch, padlock, or seal of the container, if said rupture was not made in the presence of a treasury official of the Department or by express authorization through an official document from the Secretary. The Secretary, however, shall not prevent nor delay the removal process of merchandise if the prepayment of taxes is necessary.
History —Jan. 31, 2011, No. 1, § 3020.11, retroactive to Jan. 1, 2011; June 30, 2013, No. 46, § 2.