31661

The goods comprised in the cases indicated herein below shall be exempt from the payment of excise taxes established in this part, provided the provisions of the § 31652 of this title are complied with.(a) Goods in transit in Puerto Rico consigned to persons outside Puerto Rico, as stated in the shipping documents while they remain in the custody of the carrier or customs authorities, or deposited in a bonded warehouse, or in the warehouses of the shipping company that is the intermediary consignee in Puerto Rico, and that are stripped from Puerto Rico within one hundred and twenty (120) days from the date of their introduction.(b) Goods introduced into Puerto Rico consigned to dealer-importers with the intention of exporting them while they remain in the custody of the customs authorities or in the foreign trade zones in Puerto Rico.(c) Goods introduced into Puerto Rico or acquired from local manufacturers that, without having been subject to sale, use, or transfer in Puerto Rico, are in the custody of dealer-importers or dealers who have acquired them from manufacturers in Puerto Rico and that are sold for use or consumption outside Puerto Rico.

e, or transfer in Puerto Rico, are in the custody of dealer-importers or dealers who have acquired them from manufacturers in Puerto Rico and that are sold for use or consumption outside Puerto Rico. The goods thus sold must be reshipped abroad before they are subject to internal commerce, or use or consumption in Puerto Rico in order to be exempt from the payment of taxes.For purposes of this subsection, the term 'internal commerce' does not include a sale or transfer transaction that initiates the completion of the reshipping of the goods outside Puerto Rico. History —Jan. 31, 2011, No. 1, § 3030.11, retroactive to Jan. 1, 2011.