P.R. Laws tit. 25, § 342f
(a) The Secretary of Justice, the Secretary of the Treasury, the Superintendent of the Puerto Rico Police, and the Fire Chief, as well as their authorized representatives, officials, and agents are hereby authorized to examine and inspect the books, documents, invoices, the bills of lading regarding the import, distribution, and sale of cigarettes, as well as the premises, warehouses, vehicles, and other places where cigarettes are received, stored, transported, and distributed to ascertain compliance with the provisions of this chapter and the regulations approved thereunder.
(b) When an official or agent of the Department of Justice, the Department of the Treasury, the Puerto Rico Police, or the Firefighters Corps finds cigarettes for which the certification required by § 342b of this title has not been issued, or (ii) which have not been marked as required by § 342c of this title, said official and/or agent shall be authorized and empowered to seize and take possession of said cigarettes. The cigarettes seized pursuant to this section must be destroyed, provided that prior to the destruction of any cigarettes seized pursuant to these provisions, the holder of the trademark rights in the cigarette brand shall be permitted to inspect the cigarettes.
History —June 16, 2012, No. 119, § 8.