Porto Rico

No. Puerto Rico is part of the US customs territory, so trade with the mainland is domestic and duty-free. However, the local use tax (IVU) may still apply.

There is no US federal VAT. Locally a Sales and Use Tax (IVU) of 11.5 percent applies (10.5 percent island plus 1 percent municipal), levied also on imports.

PICO (Portal Integrado del Comerciante) is the portal of the tax authority Hacienda. Importers must declare imported goods there and pay the use tax to obtain release of the merchandise.

The Jones Act requires goods moved between US ports, including between the mainland and Puerto Rico, to travel on US-flagged, US-built and US-crewed vessels, which raises sea freight costs.

The main seaport is San Juan (Puerto Nuevo), followed by Ponce and Mayaguez. The leading air cargo gateway is Luis Munoz Marin (SJU) with about 90 percent of air freight; Aguadilla (BQN) ranks second.

Yes. As part of the US, US export controls (EAR/BIS) and OFAC sanctions apply in full. Exports abroad are filed electronically via AES/ACE.

The Atlantic hurricane season from June to November can cause port and airport closures and supply disruptions. Recurring power outages also strain cold chains.

Cette page renvoie vers des pays partenaires importants (import/export) pour un contexte rapide.

• US
• CN
• IE
• DE
• JP
• NL

Pour les transports internationaux, ces termes sont un bon point de départ :

• Incoterms
• AWB (lettre de transport aérien)
• Bill of Lading (B/L)
• Code HS / nomenclature douanière
• UN/LOCODE