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Puerto Rico Import Taxes & Customs Clearance · PR Electric Direct
Why We Need Your Identification (SSN/EIN)
Puerto Rico's Departamento de Hacienda requires identification for all commercial shipments entering the island. Under the Código de Rentas Internas de Puerto Rico, importers must file an import declaration through the SURI system, which requires either a Social Security Number (SSN) or Employer Identification Number (EIN).
This is a government requirement — not a PR Electric Direct policy. We collect this information solely to facilitate your customs clearance.
How Your Data Is Protected:
- Your SSN/EIN is encrypted with AES-256-GCM (military-grade encryption) immediately upon submission
- It is shared with our logistics partner via a self-destructing, single-use secure link that can only be viewed once
- The encrypted record is automatically deleted after 30 days
- We never store your SSN/EIN in readable form on our servers
- We do not retain, sell, or share your identification for any purpose beyond customs clearance
For full details, see our Privacy Policy.
Understanding Puerto Rico Import Taxes (IVU)
All goods entering Puerto Rico from outside the island are subject to the Impuesto sobre Ventas y Uso (IVU) — Puerto Rico's sales and use tax. This applies whether goods are shipped from the U.S. mainland, another territory, or internationally.
| Component | Rate | Description |
|---|---|---|
| State IVU | 7.0% | Collected by the Puerto Rico Treasury (Hacienda) |
| Municipal IVU | 4.0% | Collected by the destination municipality |
| SUT | 0.5% | Special tax on certain goods and services |
| Total IVU | 11.5% | Combined rate applied to imported goods |
THE $2,500 RULE
Commercial shipments valued at $2,500 or more require a formal customs declaration ("Levante") filed through the SURI system before the carrier will release the goods. Even shipments below $2,500 may be subject to IVU depending on classification.
Example: A generator valued at $3,200 would incur $368 in IVU taxes (11.5% × $3,200). This must be paid through SURI before the shipment is released.
The SURI "Levante" Process — How to Clear Your Shipment
SURI (Sistema Unificado de Rentas Internas) is the Puerto Rico Treasury's online portal for filing taxes and import declarations. The "Levante" is the official release authorization that allows your carrier to deliver your shipment.
Required Documents:
- Valid SSN or EIN
- Carrier name and tracking/PRO number
- Product description and declared value
- Bill of lading or commercial invoice (if available)
Common Mistakes to Avoid:
- Filing after the shipment arrives causes port storage fees
- Incorrect declared value may trigger an audit
- Using someone else's SSN/EIN is a federal offense
- Not saving the Levante confirmation number
Frequently Asked Questions
Do I have to pay IVU on every order?
Yes. All goods entering Puerto Rico are subject to the 11.5% IVU, regardless of the seller's location. This is a Puerto Rico government tax, not a fee charged by PR Electric Direct.
What happens if I don't file through SURI?
Your shipment will be held at the port or carrier facility until the Levante is filed and the IVU is paid. Daily storage fees may apply. Extended delays may result in the shipment being returned to sender.
Can PR Electric Direct file on my behalf?
No. The import declaration must be filed by the importer of record (you) using your own SSN or EIN through the SURI portal. We provide guidance and support, but we cannot file on your behalf.
How long does customs clearance take?
Once the IVU is paid and the Levante is issued, shipments are typically released within 1–3 business days. Filing in advance of your shipment's arrival can significantly reduce wait times.
What if my shipment is held at the port?
Contact us immediately at (248) 289-3149. We can help you identify the issue and guide you through the SURI filing process to get your shipment released as quickly as possible.
Is my SSN/EIN safe with you?
Absolutely. Your SSN/EIN is encrypted with AES-256-GCM, shared only via self-destructing single-use links, and permanently deleted after 30 days. See Section 01 for complete details.
Do I need a SURI account?
Yes. You need to register at suri.hacienda.pr.gov to file your import declaration and pay the IVU. Registration is free and can be completed online.
What is the $2,500 rule?
Shipments with a declared value of $2,500 or more require a formal import declaration ("Levante") through SURI before the carrier releases the goods. Below $2,500, the IVU may still apply but the process is simplified.
Last Updated: May 2026 · PR Electric Direct · prelectricdirect.com