P.R. Laws tit. 13, § 32453
(a) Distilled spirits and alcoholic beverages may be withdrawn from the distilleries, factories, breweries, rectification plants, and bottling sections in Puerto Rico and in bonded warehouses, as provided by the Secretary, without paying taxes, when said products are:
(1) Furnished to vessels in Puerto Rico as supplies for navigation and for sale to passengers.
(2) Exported to foreign countries.
(3) Exported for use and consumption in the Virgin Islands, Guam, Samoa, or other possessions and dependencies of the United States where the Government of the United States allows tax-free shipments, or returns the taxes paid on items shipped to such places.
(4) Shipped to any free foreign trade zone in order to be:
(A) Exported from there to a foreign country and to be sold to passengers;
(B) furnished from there to sea or air vessels as supplies for navigation and for sale to passengers, or
(C) shipped for use and consumption in the Virgin Islands, Guam, Samoa or other possessions and dependencies of the United States to where the government of the United States allows tax-free shipments, or returns the taxes paid on items shipped to such places; or
(5) Shipped to the United States.
(6) Exported to foreign countries or the Virgin Islands, Guam and Samoa from a free foreign trade zone in Puerto Rico.
(7) Shipped in containers of any capacity to a United States customs Class Six (6) bonded warehouse, to be reduced in proof, rebottled, and then transferred as finished products to a United States customs Class Three (3) bonded warehouse, to be:
(A) Exported to a foreign country, or
(B) furnished to air or sea vessels as supplies for navigation or for sale to passengers.
(8) Sold in establishments located in air or sea terminals in Puerto Rico to persons who travel outside of the jurisdictional limits of Puerto Rico.
(b) The operations stated in subsection (a) shall be subject to the conditions provided by the Secretary. The exemption established with regards to the alcoholic beverages sold in establishments located in air or sea terminals in Puerto Rico to persons who travel outside of the jurisdictional limits of Puerto Rico shall only be recognized when:
(1) The delivery of the items sold in this manner is made aboard the plane or vessel. Provided, that when, to the satisfaction of the Secretary, the air or sea terminal has adequate facilities and protection to prevent the tax-free introduction of said items to Puerto Rico, the Secretary may promulgate rules and regulations establishing the requirements and conditions under which said items can be delivered immediately and directly to the buyer;
(2) upon recommendation of the Puerto Rico Ports Authority, the appropriate license has been obtained to operate this type of business, as provided in §§ 32431—32433 of this title, and
(3) the license fees established by §§ 32431—32433 of this title have been paid, and
(4) the provisions of this part and its regulations have been complied with.
(c) When the distilled spirits and alcoholic beverages are withdrawn from the distillery, factory, rectification plant, processing room, or bonded warehouse with the purpose of shipping them to the United States, the payment of federal internal revenue taxes due thereon shall be paid or deferred according to the applicable Federal regulations before the same are withdrawn and shipped.
(d) The operations related to this section shall be subject to the conditions established by the Secretary.
History —Jan. 31, 2011, No. 1, § 5023.13, retroactive to Jan. 1, 2011; Dec. 10, 2011, No. 232, § 151.