Puerto Rico's Treasury Department (PRTD) has issued guidance (Informative Bulletin (IB) 17-05) on obtaining the release of imports in light of the problems affecting the PRTD's electronic information systems, including SURI.

IB 17-05 sets forth a manual authorization process for the release of the following imported items:

— Food
— Medicine
— Raw material
— Animals
— Perishable goods
— Articles introduced by bonded importers

Temporary manual process

Under the manual authorization process, an importer should visit a satellite office of the Consumption Tax Bureau that corresponds to the sea or land carrier used to deliver the merchandise to Puerto Rico and submit the bill of lading, the manifest, and a copy of the importer's bond (if applicable). The IB provides the names of the location of the satellite offices that are available for the manual authorization release process.

The Internal Revenue Agent will review the submitted documents and determine whether the shipment contains any of the items subject to the manual authorization release procedure. If those items are contained in the shipment, the agent will write on the bill of lading the phrase "Authorize release" and will include the date, signature and name of the agent, and badge number.

The original document signed by the agent will be sent to the Director's Office of the Consumption Tax Bureau and a copy should be delivered to the importer so that the importer can obtain the release of the goods. The importer should retain a copy of the authorized bill of lading for its monthly importation return.

Payment clearance

If the goods are subject to excise tax or sales and use tax (SUT), the agent will provide the importer with a Form SC 2005. The importer will pay the tax at any of the Internal Revenue Collection offices. If the importer owes SUT, the importer will pay the SUT at the Office of Payment Accreditation on the fourth floor, office 421 of the Mayor Ramirez Building, Old San Juan. The payment should be made by check payable to the Treasury Secretary. Once the importer submits Form SC 2005, the agent will authorize the release of the imported goods.

Implications

Merchants using the temporary manual release procedure need to keep copies of the manual declarations and payment receipts to properly document and support compliance while the system is not working properly. Also, this information will be needed to prepare the monthly imports returns. Taxpayers should avoid duplication of the imports information declared and paid during the time the system continues to experience technical issues.

The IB does not address the importation of goods not identified as eligible for the manual authorization release process. It may be necessary to approach the Consumption Tax Bureau for issues related to the release of goods not covered by the temporary guidance included in this IB.

———————————————