The goods introduced or manufactured in Puerto Rico to be sold in stores established in air or maritime terminals that are duly authorized to sell duty-free goods to persons leaving the jurisdictional limits of Puerto Rico shall be exempt from the payment of excise taxes. This exemption shall be granted when the store that sells them:(a) Has the required license to operate this type of business.(b) Meets the requirements established to such effects by the Secretary for the sale of duty-free goods and the regulations adopted for the granting of said exemption.(c) Delivers the duty-free goods on board the plane or vessel in which the acquirer is to travel, or in the area or immediate boarding concourse of the air or maritime vessel. History —Jan. 31, 2011, No. 1, § 3030.14, retroactive to Jan. 1, 2011.
Puerto Rico Legal Code