P.R. Laws tit. 23, § 2507
(a) Any ship, the property or under the control of the governments of the United States, Puerto Rico or foreign countries not engaged in marine trade shall be exempt from the payment of tariffs, fees, rents or other charges established under § 2506 of this title and from those established for bringing a ship alongside under § 2505 of this title.
(b) The following ships shall also be exempt from the payment of tariffs, fees, rents or other charges established under § 2506 of this title:
(1) Every ship exclusively engaged in marine trade between Puerto Rican ports.
(2) Every minor vessel exclusively engaged in trade in a same port.
(3) Every ship bringing its own catch of fish to be unloaded in Puerto Rico.
(4) Every tourist ship known as cruise ships.
(5) Every ship entering port exclusively for taking the necessary water, provisions or fuel in order to continue its voyage.
(6) Every ship entering port exclusively for making indispensable repairs in order to continue its voyage.
(c) The Director may exempt the payment of tariffs, fees, rents or other charges established under §§ 2505 and 2506 of this title to every ship entering port with the purpose of loading or unloading persons or things in aid of persons injured by disasters which have occurred in Puerto Rico or in any other country, as provided by the Administrator through rule or regulation approved and promulgated in accordance with the provisions in § 2109 of this title.
History —June 28, 1968, No. 151, p. 459, § 5, art. 5.07, eff. 90 days after June 28, 1968.