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(a) Pursuant to the regulations to be approved, the Secretary may authorize air and sea freight carriers to pay the excise taxes on goods subject to taxation under this part introduced into Puerto Rico by their clients and authorize these carriers to take possession thereof, taking into consideration the volume or frequency of the carrier’s imports, as well as his/her record in paying excise and other taxes.(b) Every carrier who wishes to be authorized to pay excise taxes in representation of his/her clients shall request it in writing on the form provided such purposes by the Secretary. If such authorization is granted, he/she shall post a bond satisfactory to the Secretary to secure the payment of all the corresponding excise taxes and any surcharges, interest, or administrative fines imposed on this account under this part, before taking possession of the goods. Said bond shall be posted with the Secretary in cash, letter of credit, or through a bonding company duly authorized to post bonds under the laws of Puerto Rico.(c) The Secretary may also impose any other requirements with respect to goods subject to taxation under this part that could lead to the best operation of the

ost bonds under the laws of Puerto Rico.(c) The Secretary may also impose any other requirements with respect to goods subject to taxation under this part that could lead to the best operation of the system, such as the requirement to pay electronically. History —Jan. 31, 2011, No. 1, § 3060.06, retroactive to Jan. 1, 2011.