2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1053 - Production, Import and Introductions of Spirits and Alcoholic Beverages (§§ 32471 — 32507) › Subchapter C - Bottling and Canning and Labeling (§§ 32501 — 32507) › § 32505 - Labeling

(a) Labels.— Any person who distills, rectifies, manufactures, bottles or cans, introduces, or imports spirits or alcoholic beverages to Puerto Rico shall have the obligation to affix on every container a label or sticker previously approved by the Secretary. The information on said label or sticker may be painted, engraved, printed in an easily legible type, engraved, or lithographed on the bottles or containers. Said label or sticker, except when the dispensation provided in § 32484 of this title applies, shall have the following information:
(1) Exact contents of the container;
(2) alcohol content per volume of the beverage or liquor, stated in percentage of alcohol or degrees proof;
(3) brand or trademark by which it is known in the market;
(4) when the contents of the container are rum distilled, rectified, or manufactured in Puerto Rico, the label or sticker shall prominently bear the phrase “Ron de Puerto Rico” in Spanish, or “Puerto Rican Rum” or “Rum of Puerto Rico” in English, in letters proportionate to the container, as prescribed by the Secretary though regulations. Any rectifier, distiller, or bottler or canner of rum or alcoholic beverages who allows the use of this phrase in a deceitful manner shall be subject to the sanctions provided in §§ 33001 et seq. of this title;
(5) name of the corporation, partnership, or the owner of the distillery in which the rum was distilled, or otherwise, the trademark under which it operates, which shall be stated in the distillation permit;
(6) the location of the distillery or factory in which the rum has been distilled or manufactured, or of an office maintained by the distiller or refractor;
(7) the age of the rums may be stated on the labels only when they are distilled, aged, rectified and bottled or canned under strict government control. No government official may certify the age of the Puerto Rican rums unless the Internal Revenue Agent who made the appraisal certifies on the appraisal report the data on the time they have remained in bonded warehouses in Puerto Rico;
(8) in the event the distilled spirits or alcoholic beverages are not distilled or manufactured, but only bottled or canned by a specific person, the label or sticker shall bear the name of the bottler after the phrase “bottled by”;
(9) the words distilled, rectified, blended, prepared, or bottled or canned shall appear on the label or sticker, as the case may be, as provided below:
(A) The word “distilled” shall be used on the label to identify those distilled spirits bottled by the distiller, or by another person for the distiller.
(B) If the distiller is, in turn the rectifier, the label of his/her product shall bear the term “produced by”
(C) When the taxpayer is only a rectifier, he/she shall use the term “prepared by” on the label.
(D) If the taxpayer is a bottler, the term “bottled by” should appear on the label.
(10) The phrase “Libre de Impuesto” or “Tax Free”, insofar as the alcoholic beverage is sold tax-free in Puerto Rico. Any person who distills, rectifies, manufactures, bottles, introduces, or imports spirits or alcoholic beverages in Puerto Rico, shall have the obligation to submit an application for the approval of the new container, cap, label, or additional label including the phrase “Libre de Impuesto” or “Tax Free” within one hundred eighty (180) days following the approval of this Code, or a subsequent date authorized by the Secretary at the request of said distiller, rectifier, manufacturer, bottler, or importer; and
(11) the above information may appear on the label either in English or Spanish.
(b) Approval of the use of labels or stickers.—
(1) No person shall bottle or can, import, or introduce alcoholic beverages into Puerto Rico without first having obtained a certificate of approval of labels. In order to obtain said certificate, the interested party shall file an application, in triplicate, with such information as determined by the Secretary and shall submit at least three (3) copies of each label or sticker he/she intends to be approved. Said label or sticker shall not be used until it has been approved. The original of the application for approval of a label shall be returned to the applicant. One of each of the labels that appear on the bottle shall be securely affixed to the original application, as well as to the copies. The certificate shall be subject to inspection by any official of the Bureau.
(2) The introducers or importers of alcoholic beverages, except beer, shall identify the alcoholic beverages imported by them on the label, on which the name and address of the importer shall appear.
(3) The distillers, rectifiers, or bottlers or canners of rum in Puerto Rico who ship Puerto Rican rum shall not use or allow the use of any label on containers of shipped Puerto Rican rum that has not been approved by the Secretary.
(4) The shipments of Puerto Rican rum in containers of less than one (1) gallon shall bear the labels or stickers approved by the Secretary adhered with good quality glue.
(c) Identification for malt and beer products.—
(1) Any fermented or unfermented malt beverage, as well as beer that has been imported, introduced, or manufactured in Puerto Rico, and in the possession of any person for sale or consumption in Puerto Rico, shall be labeled with an inscription on the body of the container or cap, or printed on the label. Said inscription shall appear in letters of at least eight points, and shall bear the name “PUERTO RICO” and the trademark, or the name or brand of the manufacturer of said beverages. In the case of fermented or unfermented malt beverage or beer sold tax-free, the container, cap or label shall also include the phrase “Libre de Impuesto” or “Tax Free”, or any other emblem authorized by the Secretary. Any person who manufactures, bottles, introduces, or imports fermented or unfermented malt beverages or beer into Puerto Rico shall have the obligation to submit an application for the approval of the container, cap, or label including the phrase “Libre de Impuesto” or “Tax Free” or any other emblem authorized by the Secretary within one hundred eighty (180) days following the approval of this Code, or a subsequent date authorized by the Secretary at the request of said manufacturer, bottler, or importer.
(2) Such malt beverages or beer in the possession of and for use in freight ships and airplanes from Puerto Rico to places abroad shall be exempt from the provisions herein.
(3) Manufacturers, importers, or distributors of malt beverages and beer shall submit to the Secretary samples of such bottle caps or cylindrical bodies of cans bearing the inscriptions required in clause (1) with the purpose of obtaining approval thereof before being able to use them in containers for sale in Puerto Rico.
(4) Beer containers shall bear in any of their labels, in a clear and visible manner, the phrase “Proteja el ambiente, no la tire” (“Protect the environment, do not litter”) or a similar phrase expressing this concept. The information above may appear on the label either in English or Spanish.
History —Jan. 31, 2011, No. 1, § 5033.05, retroactive to Jan. 1, 2011; Dec. 10, 2011, No. 232, § 153.