🇵🇷 Alfândega e Direitos de Importação: Porto Rico

Factos Rápidos

Limite de isenção

$50

Pacotes abaixo de $50, isentos de taxas

IVA / Imposto

15%

No federal VAT. Local SUT (Sales and Use Tax) at 10.5% collected by retailers, not at customs border.

Tempo de Desalfandegamento

1-3 dias

processamento típico

Taxas de Direitos por Categoria

CategoriaTaxa de DireitoCapítulo HS
Electronics0% (US tariff, ITA agreement)85
Clothing12-32% (US HTS rates for foreign imports)61-62
Footwear8-48% (US HTS)64
Food & Beverages0-25% (US HTS for foreign imports)01-24
Machinery0-3% (US HTS)84
Cosmetics0-5% (US HTS)33
Books0%49
Toys & Games0-6.5% (US HTS)95

As taxas apresentadas são para mercadorias padrão. A taxa exata depende do código HS do seu artigo.

Processo de Desalfandegamento

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.

Tempo de Processamento1-3 dias
Taxa de IVA0% federal (10.5% local SUT)

O Que Realmente Esperar

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 necessários

1

Fatura comercial

Descrição do item, quantidade, valor, dados do remetente e destinatário

2

Lista de embalagem

Descrição detalhada do conteúdo de cada pacote

3

Declaração aduaneira (CN22/CN23)

Obrigatória para envios postais

4

Conhecimento de transporte aéreo (AWB)

Gerado pela transportadora ao reservar o envio

5

Certificado de origem

Pode ser necessário para taxas reduzidas (ALC/tarifas preferenciais)

6

Licença de exportação/importação

Para mercadorias restritas (eletrônicos, medicamentos, produtos químicos)

Requisitos de Licença de Importação

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 Origem

US rules apply. USMCA certificates for North American trade. Same FTA network as US mainland.

Itens proibidos e restritos

Proibido

  • xEntorpecentes e drogas ilícitas
  • xExplosivos e materiais inflamáveis
  • xArmas e munições
  • xProdutos falsificados
  • xMoeda falsa e documentos falsificados

Restrito (requer autorização)

  • !Medicamentos e produtos farmacêuticos
  • !Alimentos e bebidas
  • !Plantas e sementes
  • !Eletrônicos (baterias de lítio)
  • !Perfumes e cosméticos (limites de volume)

Rotas populares para Porto Rico

Perguntas frequentes

What is the duty-free threshold for Porto Rico?

The duty-free (de minimis) threshold for imports into Porto Rico is $50. Goods valued below this amount are exempt from customs duties.

What is the VAT rate on imports to Porto Rico?

The VAT/tax rate on imports to Porto 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 Porto Rico?

Typical customs clearance in Porto Rico takes 1-3 days. Express shipments usually clear faster.

What documents are needed to import into Porto Rico?

To import into Porto 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 Porto Rico?

Porto 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.