Customs Duty Calculator

Puerto Rico – Customs and Import duty tax calculation method

Customs Duties or Import duty and taxes will be pending and need to be cleared while importing goods into Puerto Rico from outside of the EU Either by a private individual or a commercial entity.

The valuation method is FOB.

  • The import duty payable is calculated exclusively on the value of the imported goods.
  • Imports are also subject to IVU.

Below is the Duty and Sales tax for Puerto Rico :

Duty Rates Average Duty Rate Sales Tax(GST) or VAT Threshold on goods
0% to 37.5% 5.63% ST=12.5%
VAT = ST * (CIF + Duty)
No duty if the product value or FOB value (excluding shipping and insurance) cost won’t exceed US$200

NOTE

  • Some electronic products like laptops can be imported free of duty.
  • Puerto Rico does not have customs duty and import tariff provisions. Since Puerto Rico is a Commonwealth of the United States, it follows the United States’ customs duties and import tariffs.
  • Some products like foodstuffs and medicine can be imported free of IVU.
  • IVU includes Federal component of 11.5% and a Municipal component of 1%.
  • As there is no threshold on IVU, it is payable irrespective of import value.
  • The Country has special type of duty i.e. Preferential duty rates : Puerto Rico has signed free trade agreements with a number of countries. To be entitled to preferential tariff treatment, a good must meet the “originating” criteria as set out on the Rules of Origin of individual FTAs. A certificate of origin is required upon importation for preferential duty rates to apply.

Extra taxes and customs fees while importing :

There are certain articles subject to a special excise tax, such as cigarettes, fuels, crude oils, vehicles, alcoholic beverages, cement, sugar, and plastic products, among others.

Please refer detailed information of excise duty for European counries here

Products on which excise tax is applicable are cigarettes, fuels, crude oils, vehicles, alcoholic beverages, cement, sugar, and plastic products, among others.