9 -Shipping to Puerto Rico and other U.S. TerritoriesShipping to U.S. Teritorries
U.S. Territories and Duty Rates
Puerto Rico
As a U.S. territory, shipments to Puerto Rico are not considered exports so duties are not applied. There is, however, a state sales tax of 5.5% and a municipal sales tax that can vary from 0% to 1.5 percent. Thus, taxes on consumption (levied to the end user) will vary from 5.5% to 7%, , For additional information contact Commercial Service Office in Puerto Rico.
U.S. Virgin Islands (USVI)
- Shipments to U.S. Territories which includes Guam, Puerto Rico, U.S. Virgin Islands, American Samoa, Swains Island and the Commonwealth of the Northern Mariana Islands (CNMI) are not considered exports and tariff exempt.
- However, the Electronic Export Information (EEI) must be filed for shipments from the U.S., Puerto Rico, or the U.S. Virgin Islands to foreign destinations; between the U.S. and Puerto Rico; and from the U.S. or Puerto Rico to the U.S. Virgin Islands, if any of the following applies.
Puerto Rico
As a U.S. territory, shipments to Puerto Rico are not considered exports so duties are not applied. There is, however, a state sales tax of 5.5% and a municipal sales tax that can vary from 0% to 1.5 percent. Thus, taxes on consumption (levied to the end user) will vary from 5.5% to 7%, , For additional information contact Commercial Service Office in Puerto Rico.
U.S. Virgin Islands (USVI)
- U.S. origin items shipped to the USVI are exempt from duties; but are subject to an excise tax. ranging from 0 to 6%. A few items, like cigarettes, are taxed at a higher level. Alcoholic beverages are subject to a flat rate based on volume.
- Non-U.S. origin goods will be subject to a duty equal to the difference between the 6% the USVI normally levies on imports and whatever duty was paid when these items entered the U.S. (If there was a 5% duty charged at entry into the U.S., there would be an additional 1% charged upon entry into the USVI.)
- For additional information about excise taxes, call the USVI excise tax office on 340-773-3766.
- As a U.S. territory, Guam has no duty or quota requirements applicable on shipments to Territory of Guam. However, there are fees and other requirements that apply to the type of importation and business: $5.00 procession fee for all shipments of cargo entering the Territory;
- Business license required prior to engaging in any business issued by the Department of Revenue and Taxation;
- 4% gross receipt tax on all merchandise sold in Guam.
- 4% use tax on all items imported for personal or business use.