P.R. Laws tit. 13, § 32443
The tax on distilled spirits or alcoholic beverages shall not be collected in the following cases:
(a) Distilled spirits and alcoholic beverages in transit. — When the distilled spirits or alcoholic beverages pass through Puerto Rico in transit, consigned to persons abroad, while they remain in the custody of customs authorities deposited in a free foreign trade zone or deposited in a bonded warehouse authorized by the Secretary, if they are shipped out of Puerto Rico within one hundred and twenty (120) days from the time they are introduced or imported.
(b) Distilled spirits or alcoholic beverages introduced or imported for re-exporting. — When the spirits and alcoholic beverages introduced or imported to Puerto Rico, consigned to dealers with the intention of being re-exported, while they remain in the custody of customs authorities deposited in a free foreign trade zone, or deposited in a bonded warehouse authorized by the Secretary, if they are re-exported within three hundred and sixty (360) days from the time they are introduced or imported.
(c) Distilled spirits and alcoholic beverages imported or introduced to be sold in Puerto Rico. — When the spirits or alcoholic beverages are imported or introduced to be used or consumed in Puerto Rico, while they remain in the custody of customs authorities deposited in a free foreign trade zone or deposited in a bonded warehouse authorized by the Secretary, for a term not to exceed three hundred sixty (360) days from the time they are introduced or imported.
In all cases, the alcoholic beverages and distilled spirits may be removed for consumption and use in Puerto Rico, pursuant to the provisions of this part.
The term of three hundred and sixty (360) days provided in subsections (b) and (c) of this section to pay taxes may be extended at the discretion of the Secretary for an additional term of up to one hundred and eighty (180) days.
History —Jan. 31, 2011, No. 1, § 5023.03, retroactive to Jan. 1, 2011.