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32492 — Puerto Rico Law | CourtGPT
  1. Home/
  2. Laws/
  3. Puerto Rico/
  4. Title Thirteen - Taxation and Finance (§§ 1 — 33423)/
  5. Subtitle 17 - Internal Revenue Code of 2011/
  6. Part VI - Taxes on Alcoholic Beverages/
  7. Chapter 1053 - Production, Import and Introductions of Spirits and Alcoholic Beverages Sub/
  8. Subchapter B - Import and Introduction of Spirits and Alcoholic Beverages § 32491 - Prior Requirements for Importers/
  9. 32492
Puerto Rico Legal Code

32492

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(a) Land, sea, or air carrier. — No land, sea, or air carrier who has in his/her custody taxable alcoholic beverages under this part shall deliver the merchandise to the consignee, or the person who may appropriately claim it, unless a certification of the Secretary is produced authorizing the delivery of said merchandise.(b) Importer or dealer. — No importer or dealer shall remove any alcoholic beverages from the custody of customs without the prior written consent of the Secretary. History —Jan. 31, 2011, No. 1, § 5032.02, retroactive to Jan. 1, 2011.