🇵🇷 Aduanas e impuestos de importación: Puerto Rico
Datos rápidos
Umbral libre de impuestos
$50
Paquetes bajo $50, libre de impuestos
IVA / Impuesto
15%
No federal VAT. Local SUT (Sales and Use Tax) at 10.5% collected by retailers, not at customs border.
Tiempo de despacho
1-3 días
tramitación habitual
Tipos arancelarios por categoría
| Categoría | Tipo arancelario | Capítulo HS |
|---|---|---|
| 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 |
Las tarifas mostradas corresponden a mercancías estándar. El tipo exacto depende del código HS de tu artículo.
Proceso de despacho de aduanas
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.
Qué esperar realmente
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.
Documentos necesarios
Factura comercial
Descripción, cantidad, valor, datos del remitente y destinatario
Lista de empaque
Descripción detallada del contenido
Declaración aduanera (CN22/CN23)
Requerida para envíos postales
Guía aérea (AWB)
Generada por el transportista al reservar el envío
Certificado de origen
Puede requerirse para aranceles reducidos
Licencia de exportación/importación
Para productos restringidos
Requisitos de licencia de importación
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.
Certificado de origen
US rules apply. USMCA certificates for North American trade. Same FTA network as US mainland.
Artículos prohibidos y restringidos
Prohibidos
- xNarcóticos y drogas ilegales
- xExplosivos y materiales inflamables
- xArmas y municiones
- xProductos falsificados
- xMoneda y documentos falsos
Restringidos (requiere permiso)
- !Medicamentos
- !Alimentos y bebidas
- !Plantas y semillas
- !Electrónica (baterías de litio)
- !Perfumes y cosméticos
Enlaces útiles
Rutas populares a Puerto Rico
Preguntas frecuentes
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.