P.R. Laws tit. 13, § 31632
(a) No owner, lessee, or administrator of any port who has goods and freight containers subject to excise taxes and use taxes in his custody shall deliver them to the consignee, nor to the person that properly claims them, unless they furnish a certification issued by the Secretary authorizing such delivery.
(b) When, pursuant to Act No. 15 of May 9, 1941, as amended, and the regulations thereunder, the owner, lessee, or administrator of any port transfers the cargo to any depot or warehouse, the owner of the warehouse depot shall not deliver the taxable goods or items or freight containers unless the appropriate certification issued therefor by the Secretary has been previously obtained. If such owner, lessee, or administrator sells the goods because they have not been claimed, he shall pay the Secretary the excise taxes or the Use Taxes, plus the surcharges and interest encumbering said goods up to the time of payment.
History —Jan. 31, 2011, No. 1, § 3020.12, retroactive to Jan. 1, 2011; June 30, 2013, No. 46, § 3.