2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART IV - Excise Taxes (§§ 31601 — 31771) › Chapter 1036 - Time, Form of Payment, and Withholding (§§ 31741 — 31751a) › § 31741 - Payment of taxes on goods introduced from abroad

(a) In the case of goods taxed by this part that are introduced from abroad in any way, the person liable for the payment of taxes or the taxpayer shall be:
(1) The consignee, if the goods are directly consigned to a consignee.
(2) The person determined by the Secretary pursuant to the economic reality of the transaction when the goods are sent to the order of a shipper or to an intermediary, or when the consignee is not defined. If the goods are not claimed within thirty (30) days from the time of introduction, the taxpayer shall be the shipper.
(3) The person or member of the crew who introduces the goods when they are introduced by a person coming from abroad.
(b) The tax on goods introduced from abroad shall be paid as established below, as the case may be:
(1) In the case of goods introduced to Puerto Rico by any means other than the mail or personally, the tax shall be paid before the taxpayer takes possession of the goods.
(2) In the case of goods introduced by mail by any person, the tax shall be paid not later than the fifth (5th) business day following the day the taxpayer takes possession of the goods.
(3) In the case of goods introduced by a person arriving from abroad, the tax shall be paid not later than the fifth (5th) business day following the day that person arrives in Puerto Rico.
(4) Notwithstanding the provisions of clause (1), in the case of goods introduced into Puerto Rico by a bonded importer, the tax shall be paid not later than the tenth (10th) day of the month following the month on which he/she takes possession of the goods. Regardless of the above, in the case of vehicles introduced by bonded authorized dealers, the tax shall be paid not later than six (6) months after the time of their introduction or within fifteen (15) days following the time of sale, or within fifteen (15) days following the time which the dealer has allowed for the use of the vehicle on public thoroughfares, whichever occurs first.
(5) Any bonded importer-dealer, upon previous authorization of the Secretary, may sell motor vehicles from its inventory to another bonded dealer, without said event being deemed as a taxable sale. In such case, the bonded importer-dealer, as well as the acquiring bonded-dealer, shall be required to declare said transaction to the Secretary within the term established in § 31628 of this title. The bonded-dealer who acquired the motor vehicles from the bonded importer shall be responsible for the payment of the excise taxes. The sale transaction described herein shall not extend the term provided above for the payment of the excise taxes on said vehicles, which shall continue to be counted from the time the vehicles are introduced.
(c) The payment of taxes established in this part shall be made via electronic transfer in those cases in which the Secretary so requires through regulations, circular letter, informative bulletin, or administrative determination of a general nature.
History —Jan. 31, 2011, No. 1, § 3060.01, retroactive to Jan. 1, 2011.