How to Pay the Hacienda IVU Tax and Get Your Levante Document on SURI

If you are importing a heavy-duty generator or a high-capacity battery station to Puerto Rico, you cannot avoid the Department of Hacienda.

Every item imported via ocean freight is subject to the 11.5% IVU (Impuesto sobre Ventas y Uso). Until that tax is paid, your equipment is legally trapped at the port in San Juan. To get it released, you need a document called the Levante.

At PR Electric Direct, we handle all the maritime logistics, but the IVU tax is assessed directly to you, the importer. Here is exactly how to navigate the SURI portal to generate your Levante document without delays.

Step 1: Create or Access Your SURI Account

You cannot pay the tax as a “guest”. You must have an active account on the Unified Internal Revenue System (SURI).

• If you are an individual: Log in using your Social Security Number (SSN).
• If you are a business: Log in using your Employer Identification Number (EIN).

Note: This is why we require your ID/EIN during our Secure Intake process—the maritime carrier must link your exact SURI identity to the shipping manifest.

Step 2: Locate the Pending Declaration

Once the ship arrives in San Juan, the maritime carrier electronically transmits the manifest to Hacienda.

1. Log into your SURI dashboard.
2. Look for the Declarations or Imports tab.
3. You will see a pending declaration matching the tracking number we provided you.

Step 3: Verify the Value and Pay the IVU

Hacienda assesses the tax based on the commercial invoice value (what you paid PR Electric Direct for the generator).

1. Click on the pending declaration.
2. Verify that the declared value matches your receipt.
3. The system will automatically calculate the 11.5% IVU tax.
4. Proceed to checkout and pay the tax directly through the portal using a bank account or credit card.

Step 4: Download the Levante Document

The moment your payment clears, Hacienda authorizes the release of the cargo.

1. Return to the declaration screen.
2. You will now see an option to Print Levante or Download Levante.
3. Download this PDF document immediately.

Step 5: Send the Levante to Us

The port authority will not let a truck leave with your generator without seeing the Levante document.

• Download the PDF and email it directly to us at prelectricdirect.com.
• Once we have the Levante, we will coordinate everything with the carrier ensuring smooth delivery to your home.

⚠ Do Not Delay Your Levante

Ocean ports charge daily storage fees (demurrage) if cargo sits unclaimed. You generally have a 3-5 day grace period after the ship arrives to pay the tax and present the Levante. We notify you the moment the manifest is uploaded to SURI so you can act immediately.