Importer of Record in Puerto Rico
Puerto Rico is part of the US customs territory: US federal customs law applies to all imports while Puerto Rico simultaneously operates its own Hacienda excise tax at 11.5% on every shipment through SURI. Cargo enters through Port of San Juan, Port of Ponce, and Luis Muñoz Marín International Airport. Mainland US shipments attract no CBP duty but Hacienda excise still applies. Foreign shipments attract HTSUS duty rates assessed by CBP. All clearances require a licensed US Customs Broker. The Jones Act mandates US-flagged vessels for mainland-to-Puerto Rico sea freight. FDA, USDA, FCC, and CPSC requirements apply in full.
Carra Globe acts as your Importer of Record in Puerto Rico, holding active US entity registration, coordinating a licensed US Customs Broker, managing CBP clearance through ACE, paying Hacienda excise tax through SURI, handling HTSUS classification, and delivering full DDP shipments across Puerto Rico. For companies that need to ship to Puerto Rico without a local entity, Carra Globe provides a complete third-party IOR Puerto Rico solution covering customs clearance, freight forwarding, and door-to-door delivery.
Importer of Record in Puerto Rico
An Importer of Record in Puerto Rico is the legally accountable entity named on the CBP customs entry filed through ACE, responsible for accurate HTSUS tariff classification, payment of all applicable CBP duties, payment of Hacienda excise tax through SURI, submission of all required federal agency permits, and post-entry record-keeping compliance. Puerto Rico sits within the US customs territory under 19 CFR 101.1, meaning CBP rules, HTSUS rates, and US federal agency requirements apply identically to imports into the 50 states. The Departamento de Hacienda layer is Puerto Rico-specific and applies to every shipment entering the island from any origin including the US mainland.
Carra Globe removes every compliance barrier, holding US entity registration, coordinating a licensed US Customs Broker, managing both CBP clearance and Hacienda excise tax settlement, and standing as the legally accountable importer on every shipment. Whether you need to import IT equipment to Puerto Rico, deploy telecommunications infrastructure across San Juan, or distribute pharmaceutical products, your company can ship DDP into Puerto Rico without a local entity.
Why Companies Use Carra Globe as Their Importer of Record in Puerto Rico
Puerto Rico’s dual compliance layer catches foreign shippers who overlook Hacienda and US shippers who overlook the Jones Act and Hacienda excise obligation. Both result in holds or unexpected tax demands at port.
Key compliance requirements that catch shippers:
- CBP formal entry through ACE is required for all foreign-origin imports above USD 800. A licensed US Customs Broker must file
- HTSUS misclassification triggers duty reassessment and CBP penalties identically to US mainland imports
- Hacienda excise tax at 11.5% applies to goods from all origins, paid through SURI before release. Failure to clear SURI generates a hold independent of CBP status
- Secured importers post a bond with Hacienda for bulk release; unsecured importers pay per shipment through SURI
- Jones Act (46 U.S.C. § 55102) requires US-built, US-flagged, US-crewed vessels for all mainland-to-Puerto Rico sea freight. Non-compliant routing triggers seizure
- EEI filing in AES is required for mainland-to-Puerto Rico shipments meeting FTR thresholds, unlike state-to-state shipments
- Section 321 de minimis at USD 800: shipments above this from foreign origins require formal CBP entry
- US federal agency requirements apply in full: FDA for food, pharmaceuticals, and medical devices; USDA APHIS for agricultural products; FCC for telecoms equipment; CPSC for consumer product safety
Carra Globe holds every registration and US Customs Broker relationship required for Puerto Rico before your cargo moves.
When You Need IOR Services in Puerto Rico
Working with an Importer of Record in Puerto Rico is necessary when your company has no US entity capable of filing CBP entries through ACE, when DDP terms require a locally accountable party to pay CBP duties and Hacienda excise tax before delivery, when goods require FDA registration for pharmaceuticals or food, when goods require USDA APHIS permits for agricultural products, when goods require FCC equipment authorisation for telecommunications equipment, or when needing end-to-end freight forwarding to Puerto Rico with Jones Act-compliant routing and island-wide last-mile delivery.
Common Hold Triggers in Puerto Rico & How Carra Globe Prevents Them
The most frequent causes of holds follow a consistent pattern: Hacienda SURI excise tax not cleared, CBP entry not filed for foreign-origin shipments above USD 800, HTSUS misclassification, Jones Act violation, FDA import alert on pharmaceutical or food products, USDA APHIS permit absent, FCC authorisation absent, and ISF not filed triggering USD 10,000 liquidated damages per violation. Every one results in a hold, Hacienda withholding, or enforcement.
Carra Globe prevents these by verifying compliance before cargo moves: CBP ACE entry, SURI payment, HTSUS classification, Jones Act routing, FDA status, USDA APHIS permits, FCC authorisation, and AES EEI filing.
Puerto Rico Trade & Compliance Framework (2026)
Puerto Rico Customs: cbp.gov (US Customs and Border Protection, Port of San Juan, CBP port code 4909)
Puerto Rico Hacienda: hacienda.pr.gov (Departamento de Hacienda, SURI platform)
CBP Customs Clearance and the ACE System
Puerto Rico falls within the US customs territory under 19 CFR 101.1. CBP processes all foreign-origin commercial imports through ACE. A licensed US Customs Broker must file the entry on behalf of the importer.
Entry types by shipment origin:
- Informal entry: foreign-origin shipments at or below USD 800: no formal CBP entry required; Hacienda excise tax still applies
- Formal entry: foreign-origin shipments above USD 800: licensed US Customs Broker must file through ACE
- US mainland domestic movement: no CBP entry, no import duty. Hacienda excise tax applies and Jones Act applies to sea freight
- ISF 10+2: required for all ocean shipments from foreign origins at least 24 hours before vessel departure from origin port. USD 10,000 liquidated damages per violation apply for late or missing ISF
All US trade remedies, Section 301 tariffs on Chinese-origin goods, Section 232 tariffs on steel and aluminium, and antidumping and countervailing duties apply to Puerto Rico identically to the US mainland.
Hacienda Excise Tax and the SURI Platform
The Departamento de Hacienda administers the IVU (Impuesto sobre el Uso) excise tax on all goods entering Puerto Rico for consumption, including domestic US mainland shipments.
Excise tax structure:
- 11.5% on most goods (general rate)
- Rates vary for petroleum, vehicles, alcohol, and tobacco
- Exempt: hospital supplies, school supplies during tax-free holiday, government agency acquisitions
Importer categories:
- Secured importers: authorised by the Director of the Consumption Tax Bureau, post a bond. Goods are released without per-shipment payment holds
- Unsecured importers: pay excise tax per shipment through SURI at time of importation
Hacienda has operated SURI as its digital platform since 2016. Carra Globe operates as a secured importer with Hacienda, enabling faster release without per-shipment payment delays.
HTSUS Classification and Import Duties
Puerto Rico applies the HTSUS to all foreign-origin imports identically to the US mainland. CBP assesses duty on the transaction value at Port of San Juan. Key duty considerations:
- Section 301 tariffs on Chinese-origin goods: 7.5% to 25% plus additional tariffs effective 2025-2026
- Section 232 tariffs: steel at 25%, aluminium at 10% to 25%
- USMCA preferential rates for qualifying Canadian and Mexican-origin goods
- Section 321 de minimis at USD 800. Hacienda excise tax still applies below this threshold
For official HTSUS rates, the US International Trade Commission publishes the full tariff schedule with commodity search.
Jones Act and Maritime Requirements
The Jones Act (46 U.S.C. § 55102) requires all sea freight between Puerto Rico and any US mainland port to use US-built, US-flagged, US-owned, and US-crewed vessels. Non-compliant routing using foreign-flagged vessels triggers seizure and penalties. The Jones Act adds a cost premium to mainland-Puerto Rico sea freight, which is why many foreign shippers route directly to Puerto Rico from origin countries. Carra Globe manages Jones Act-compliant routing and advises on direct-from-origin alternatives where more cost-effective.
US Federal Agency Requirements
All US federal agency import requirements apply to Puerto Rico in full:
- FDA: Prior Notice for all food imports; drug registration and import permits for pharmaceuticals; 510(k) clearance or PMA for regulated medical devices; FDA import alerts apply identically
- USDA APHIS: import permits and phytosanitary certificates for plants and agricultural commodities; veterinary permits for live animals and animal products
- FCC: equipment authorisation for all telecommunications, radio frequency, and electronic devices
- CPSC: all consumer products must comply with applicable safety standards
- ATF: permits required for alcohol, tobacco, and firearms
Puerto Rico Import Documents Checklist
- Commercial invoice (transaction value, full product description, country of origin)
- Packing list and bill of lading or airway bill
- Certificate of origin (for USMCA or preferential rate claims)
- ISF 10+2 filing (ocean shipments, 24 hours before vessel departure from origin)
- CBP formal entry through ACE by licensed US Customs Broker (shipments above USD 800)
- Hacienda excise tax payment through SURI
- FDA Prior Notice for all food imports
- FDA drug registration and import permit for pharmaceuticals
- FDA 510(k) or PMA clearance for regulated medical devices
- USDA APHIS import permit and phytosanitary certificate for agricultural products
- FCC equipment authorisation for telecommunications and radio frequency equipment
- CPSC compliance documentation for consumer products
- Section 301 tariff exclusion documentation for applicable Chinese-origin goods
- AD/CVD deposit payment for products subject to antidumping or countervailing duties
- Bill of lading or airway bill and commercial invoice
- EEI filing in AES (for shipments meeting FTR threshold requirements)
- Hacienda excise tax payment through SURI
- Jones Act-compliant carrier confirmation
Product Categories Requiring Special Attention in Puerto Rico
Carra Globe’s IOR services in Puerto Rico are tailored to industries where CBP clearance and Hacienda excise compliance must work together without failure.
Puerto Rico Customs Clearance Lead Times
Puerto Rico customs clearance timelines depend on documentation completeness, CBP examination decisions, and Hacienda SURI payment processing.
- Standard foreign-origin cargo with complete documentation: 1 to 3 business days after vessel arrival at Port of San Juan
- CBP documentary examination: 1 to 3 additional business days
- CBP physical examination: 3 to 7 additional business days
- Hacienda SURI not cleared: goods held at terminal regardless of CBP clearance status
- FDA import alert: indefinite hold pending FDA resolution
- USDA APHIS permit absent: CBP hold for agricultural and animal products
- FCC authorisation absent: CBP hold for telecommunications equipment
- ISF not filed: CBP liquidated damages up to USD 10,000 per violation
- Jones Act violation: seizure and penalty for non-compliant mainland routing
- Air freight through Luis Muñoz Marín International Airport clears faster for urgent cargo with complete documentation
Carra Globe already holds every licence, certification, and approval listed above so your cargo moves without any delay with custom clearance in 1-2 business days.
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Carra Globe services in Puerto Rico
Carra Globe provides Importer of Record in Puerto Rico (IOR), Exporter of Record (EOR), DDP shipping coordination, licensed US Customs Broker coordination, CBP ACE formal entry filing, ISF 10+2 filing, HTSUS tariff classification, CBP duty and Section 301 tariff management, Hacienda excise tax payment through SURI, FDA Prior Notice filing, FDA drug and medical device import compliance, USDA APHIS permit management, FCC equipment authorisation verification, CPSC compliance documentation, Jones Act-compliant routing, AES EEI filing, full landed cost calculation before cargo departs, freight forwarding to Puerto Rico by air and sea, warehouse logistics, white glove delivery and installation, and global trade compliance covering export controls at origin.
Puerto Rico connects Carra Globe’s Americas IOR network. United States covers the mainland US market. Mexico, Colombia, and Brazil cover the Latin American corridor. Dominican Republic and Jamaica cover the Caribbean network.
Frequently Asked Questions — Puerto Rico IOR & DDP Shipping
Is Puerto Rico treated as a foreign country for import purposes?
No. Puerto Rico is part of the US customs territory under 19 CFR 101.1. CBP rules, HTSUS duty rates, and all US federal agency requirements apply identically to imports into Puerto Rico as to any US port of entry. However, Puerto Rico additionally operates its own Hacienda excise tax at 11.5% through SURI that applies to every shipment entering the island including from the US mainland, a Puerto Rico-specific layer that does not exist for US mainland imports.
Do I pay customs duty on goods from the US mainland to Puerto Rico?
No. US mainland-to-Puerto Rico shipments are domestic movements with no CBP customs duty. However, Hacienda excise tax at 11.5% still applies to all goods entering Puerto Rico from any origin and must be paid through SURI before release. All sea freight must use Jones Act-compliant US-flagged vessels.
What is the Hacienda excise tax and who pays it?
The Hacienda excise tax (IVU) is Puerto Rico’s internal use tax at 11.5% for most goods, administered by the Departamento de Hacienda through SURI. It applies to both domestic and foreign-origin shipments. Secured importers post a bond and obtain bulk release. Unsecured importers pay per shipment through SURI before release. Carra Globe operates as a secured importer with Hacienda, managing excise tax settlement for every Puerto Rico IOR engagement.
What is the Jones Act and how does it affect shipping to Puerto Rico?
The Jones Act (46 U.S.C. § 55102) requires all sea freight between Puerto Rico and any US mainland port to use US-built, US-flagged, US-owned, and US-crewed vessels. Non-compliant routing triggers seizure and penalties. The Jones Act adds a cost premium to mainland-Puerto Rico sea freight. Carra Globe manages compliant routing and advises on direct-from-origin alternatives where more cost-effective.
Do Section 301 tariffs on Chinese goods apply to Puerto Rico?
Yes. All US trade remedy measures apply to Puerto Rico identically to the US mainland: Section 301 tariffs at 7.5% to 25%, Section 232 tariffs on steel and aluminium, and antidumping and countervailing duties. Carra Globe assesses the full trade remedy exposure for every Chinese-origin shipment to Puerto Rico before cargo departs.
Does Carra Globe provide freight forwarding to Puerto Rico?
Yes. Carra Globe provides Puerto Rico freight forwarding by air through Luis Muñoz Marín International Airport and by sea through Port of San Juan and Port of Ponce, fully integrated with CBP ACE entry, ISF filings, Hacienda SURI payment, FDA and USDA coordination, and island-wide delivery across San Juan, Ponce, Mayagüez, and other municipalities.
What Carra Globe services are available for Puerto Rico?
Carra Globe provides Importer of Record services, Exporter of Record services, Delivered Duty Paid shipping, freight forwarding by air and sea, white glove delivery and installation, warehouse logistics, and global trade compliance for Puerto Rico and across 175+ countries worldwide.
How long does customs clearance take in Puerto Rico?
Standard Puerto Rico customs clearance for foreign-origin cargo with complete documentation completes in 1 to 3 business days after vessel arrival at Port of San Juan. CBP examination adds 1 to 7 days depending on type. Hacienda SURI not cleared means goods held at terminal regardless of CBP status. FDA import alert means an indefinite hold. ISF not filed means CBP liquidated damages up to USD 10,000. Carra Globe’s pre-departure compliance verification ensures CBP entry, ISF, SURI, and all federal agency approvals are in place before cargo departs origin.
