🇵🇷 Import Customs & Duties: Puerto Rico
Quick Facts
Duty-free threshold
$50
Packages under $50, duty free
VAT / Sales Tax
15%
No federal VAT. Local SUT (Sales and Use Tax) at 10.5% collected by retailers, not at customs border.
Clearance Time
1-3 days
typical processing
Duty Rates by Category
| Category | Duty Rate | HS Chapter |
|---|---|---|
| Electronics | 0% (US tariff, ITA agreement) | 85 |
| Clothing | 12-32% (US HTS rates for foreign imports) | 61-62 |
| Footwear | 8-48% (US HTS) | 64 |
| Food & Beverages | 0-25% (US HTS for foreign imports) | 01-24 |
| Machinery | 0-3% (US HTS) | 84 |
| Cosmetics | 0-5% (US HTS) | 33 |
| Books | 0% | 49 |
| Toys & Games | 0-6.5% (US HTS) | 95 |
Rates shown are for standard goods. Exact rate depends on the HS code of your item.
Customs Clearance Process
Puerto Rico is a US TERRITORY, US customs rules fully apply. CBP (Customs and Border Protection) handles all clearance. ACE system. Section 321 de minimis at $800. NO customs duty on goods shipped from US mainland (domestic shipment). Foreign imports follow US tariff schedule (HTSUS). Local SUT (Sales and Use Tax) at 10.5% collected by retailers, not at customs.
What to Actually Expect
US territory, shipping from US mainland is DOMESTIC (no customs/duty). Foreign imports follow US rules with $800 de minimis. USPS, UPS, FedEx, DHL all serve Puerto Rico as domestic US. SUT sales tax at 10.5% is collected locally by retailers, not at the border. San Juan port is major. Jones Act requires US-flagged ships for mainland-PR shipping, increasing costs vs. direct foreign shipping. Post-Hurricane Maria infrastructure rebuilt. Excellent courier service as domestic US destination.
Required Documents
Commercial Invoice
Item description, quantity, value, sender and receiver details
Packing List
Detailed description of contents in each package
Customs Declaration (CN22/CN23)
Required for postal shipments
Air Waybill (AWB)
Generated by the carrier when booking the shipment
Certificate of Origin
May be required for reduced duties (FTA/preferential rates)
Export/Import License
For restricted goods (electronics, medicines, chemicals)
Import License Requirements
US federal import regulations apply (FDA, USDA, ATF, etc.). Puerto Rico has additional local regulations on some products. SUT (Sales and Use Tax) of 10.5% is local, not collected at customs.
Certificate of Origin
US rules apply. USMCA certificates for North American trade. Same FTA network as US mainland.
Prohibited & Restricted Items
Prohibited
- xNarcotics and illegal drugs
- xExplosives and flammable materials
- xWeapons and ammunition
- xCounterfeit goods
- xCounterfeit currency and documents
Restricted (permit required)
- !Medicines and pharmaceuticals
- !Food and beverages
- !Plants and seeds
- !Electronics (lithium batteries)
- !Perfumes and cosmetics (volume limits)
Useful Links
Popular routes to Puerto Rico
Frequently Asked Questions
What is the duty-free threshold for Puerto Rico?
The duty-free (de minimis) threshold for imports into Puerto Rico is $50. Goods valued below this amount are exempt from customs duties.
What is the VAT rate on imports to Puerto Rico?
The VAT/tax rate on imports to Puerto Rico is 15%. VAT applies to: No federal VAT. Local SUT (Sales and Use Tax) at 10.5% collected by retailers, not at customs border.
How long does customs clearance take in Puerto Rico?
Typical customs clearance in Puerto Rico takes 1-3 days. Express shipments usually clear faster.
What documents are needed to import into Puerto Rico?
To import into Puerto Rico, you typically need: commercial invoice, packing list, bill of lading/airway bill, and customs declaration. Some goods may require a certificate of origin or import license.
What items are prohibited from import into Puerto Rico?
Puerto Rico prohibits the import of narcotics, weapons, counterfeit goods, certain animal products, and hazardous materials. Restrictions may also apply to alcohol, tobacco, pharmaceuticals, and certain electronics.