Q: Paying taxes to Hacienda for boxes sent to Puerto Rico port.

A: You could check with applicable port authorities for additional guidance. There are also maritime attorneys on this site who practice in Puerto Rico (under "Find a Lawyer")...

https://www.justia.com/lawyers/maritime-law/puerto-rico

Good luck

A: If you're relocating to Puerto Rico and shipping personal belongings to the port, you may be subject to taxes imposed by the Puerto Rico Department of Treasury (Hacienda). Generally, Puerto Rico applies a Sales and Use Tax (SUT) of 11.5% on most goods imported into the island. However, there are exemptions available for individuals moving to establish residence

According to Hacienda's guidelines, if you're moving to Puerto Rico to establish residence, you can bring used personal items without paying the use tax, provided these items constitute a change of domicile. This exemption typically applies to household goods and personal effects that have been used and are not intended for resale. It's important to note that new items or those in commercial quantities may not qualify for this exemption.

To ensure compliance, you should prepare an inventory of the items being shipped and be ready to present documentation proving your change of residence, such as a lease agreement or utility bills in your name. Upon arrival, you may need to complete an Import Declaration and, if applicable, pay any taxes due. It's advisable to consult with Hacienda or a customs broker familiar with Puerto Rico's import regulations to navigate this process smoothly.