🇵🇷 수입 관세 및 세금: 푸에르토리코
간략 정보
면세 기준
$50
$50 이하 소포, 면세
부가가치세 / 소비세
15%
No federal VAT. Local SUT (Sales and Use Tax) at 10.5% collected by retailers, not at customs border.
통관 시간
1-3 일
일반 처리 시간
카테고리별 관세율
| 카테고리 | 관세율 | HS 챕터 |
|---|---|---|
| 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 |
표시된 요율은 표준 상품 기준입니다. 정확한 요율은 품목의 HS 코드에 따라 다릅니다.
통관 절차
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.
실제 예상 사항
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.
필요 서류
상업 송장 (Commercial Invoice)
품목 설명, 수량, 가격, 발송인 및 수취인 정보
포장 명세서 (Packing List)
각 소포 내용물의 상세 설명
세관 신고서 (CN22/CN23)
우편 배송에 필요
항공 화물 운송장 (AWB)
운송업체가 화물 접수 시 발행
원산지 증명서
관세 감면에 필요할 수 있음 (FTA/특혜 관세)
수출입 허가증
제한 품목용 (전자제품, 의약품, 화학물질)
수입 라이선스 요구 사항
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.
원산지 증명서
US rules apply. USMCA certificates for North American trade. Same FTA network as US mainland.
금지 및 제한 물품
금지 물품
- x마약 및 불법 약물
- x폭발물 및 인화성 물질
- x무기 및 탄약
- x위조 상품
- x위조 화폐 및 문서
제한 물품 (허가 필요)
- !의약품
- !식품 및 음료
- !식물 및 종자
- !전자제품 (리튬 배터리)
- !향수 및 화장품 (용량 제한)
유용한 링크
푸에르토리코로의 인기 경로
자주 묻는 질문
What is the duty-free threshold for 푸에르토리코?
The duty-free (de minimis) threshold for imports into 푸에르토리코 is $50. Goods valued below this amount are exempt from customs duties.
What is the VAT rate on imports to 푸에르토리코?
The VAT/tax rate on imports to 푸에르토리코 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 푸에르토리코?
Typical customs clearance in 푸에르토리코 takes 1-3 days. Express shipments usually clear faster.
What documents are needed to import into 푸에르토리코?
To import into 푸에르토리코, 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 푸에르토리코?
푸에르토리코 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.