(a) Persons over the age of eighteen (18) who arrive in Puerto Rico may import or introduce alcoholic beverages to Puerto Rico, as part of their luggage and free from the taxes prescribed by this part, in an amount not to exceed one (1) liter, except those that proceed from the United States Virgin Islands, who may introduce alcoholic beverages that do not exceed one (1) wine gallon. Provided, that no person shall be entitled to this exemption unless he/she has remained outside Puerto Rico for more than forty-eight (48) hours, except those persons over the age of eighteen (18) who arrive in Puerto Rico from the United States Virgin Islands, Samoa, or Guam.(b) In addition to the imports or introductions authorized in subsection (a), persons over the age of eighteen (18), except those arriving from the United States Virgin Islands, may import or introduce to Puerto Rico, as part of their luggage, alcoholic beverages in an amount not to exceed three (3) liters, paying the appropriate taxes at the time and in the manner provided in this part.(c) The imports and introductions authorized in subsections (a) and (b):(1) Shall not be traded in Puerto Rico, and(2) may only be made once

taxes at the time and in the manner provided in this part.(c) The imports and introductions authorized in subsections (a) and (b):(1) Shall not be traded in Puerto Rico, and(2) may only be made once every thirty (30) days.(d) The Secretary shall seize and sell at public auction the alcoholic beverages introduced in violation of any of the provisions of this section, or shall destroy them when, in his/her judgment, it is so justified. History —Jan. 31, 2011, No. 1, § 5023.14, retroactive to Jan. 1, 2011.