1. No category

Commonwealth of Puerto Rico
DEPARTMENT OF THE TREASURY
Internal Revenue Area
Consumption Tax Bureau
Form AS 2970.1
Rev. Jun 8 15
DECLARATION OF IMPORTS
The Declaration of Imports must be completed in all parts and specify the type of import made. The information contained in the Declaration must match the one included
on the Commercial Invoice and on the Bill of Lading.
Section 4020.04 of the Puerto Rico Internal Revenue Code of 2011, as amended (Code), provides that the person responsible for the payment of use tax on every imported
property that is introduced from abroad in any form will be the importer.
Importer’s Name
Period (Month / Year)
Social Security or Employer Identification Number
Merchant’s Registration Number
Address
Declaration Number
Amended Declaration
N
.
O
I
.
G
T
Y
N
A
L
I
N
M
L
I
O
R
F
O
S
R
F
E
O
N
S
I O F
R
E
P
O
S
R
F U U
P OT
N
O
D
Declaration Date
Introduction Date
Carrier
Enter the total value of the corresponding Bills of Lading indicated in Part II. They must be classified between exempt and taxable items, as provided by Law.
Part I
Imports for Use
Amount
1. Enter the value of imported taxable items for use (Not inventory) ....................................................................................
2. Enter the value of imported taxable items for resale (Inventory) .......................................................................................
3. Enter the value of exempt imported items (Please break down the value according to the type of exemption):
a. Eligible reseller (Section 4030.02) ........................................................................................................................
b. Raw material, machinery and equipment (Manufacturing process) (Section 4030.06) ..........................................
c. Exportation (Section 4030.03) ...............................................................................................................................
d. Items in transit (Section 4030.04) .........................................................................................................................
e. Air or maritime terminals (Section 4030.07) ..........................................................................................................
f. Items for Government agencies (Puerto Rico and United States) (Section 4030.08) .............................................
g. Food (Section 4030.11) .........................................................................................................................................
h. Change of residence (Section 4030.09) ................................................................................................................
i. Articles and equipment to compensate for physical deficiencies (Section 4030.13) ...............................................
j. Solar equipment (Section 4030.17) ........................................................................................................................
k. Articles, equipment and technology used to render health services (Section 4030.19) .........................................
l. Bona fide farmer (Section 4030.22) ........................................................................................................................
m. Tourism development concessionary (Section 4030.23) ......................................................................................
n. Special acts ..........................................................................................................................................................
o. Prescription medicines (Section 4030.12) .............................................................................................................
p. Giveaways (Section 4030.05) ...............................................................................................................................
4. Total exempt imported items (Add lines 3(a) through 3(p)) ............................................................................................
5. Amount subject to tax (Add lines 1 and 2) .............................................................................................................
6. Balance of tax due (Multiply line 5 by 10.5% (6% + 4.5%)) ........................................................................................
7.Interests ........................................................................................................................................................
8. Surcharges ....................................................................................................................................................
9. Penalties ........................................................................................................................................................
10. Total to be paid (Add lines 6 through 9) ................................................................................................................
Payment Method:
Type of Account:
ACH Debit
Bond
Bond Balance:
Commercial
Individual Checking
Individual Savings
Routing / transit:
Account number:
ACH Credit
I hereby declare, under the penalty of perjury stipulated in Articles 274 and 275 of the Penal Code of the Commonwealth of Puerto Rico, Act 149-2004, as amended, and
subject to the provisions of Subtitle F of the Code, that the information included in this document and all its attachments is true, complete and correct.
Retention: Six (6) years.
Form AS 2970.1 Rev. Jun 8 15
Page 2
Importer’s Name
Period (Month / Year)
Social Security or Employer Identification Number
Merchant’s Registration Number
Address
Declaration Number
N
.
O
I
.
G
T
Y
N
A
L
I
N
M
L
I
O
R
F
O
S
R
F
E
IN OS FO
R
E
P
O
S
R
F U U
P OT
N
O
D
Declaration Date
Introduction Date
Part II
Amended Declaration
Detail of Bills(s) of Lading
Retention: Six (6) years.
Carrier
Form AS 2970.1 Rev. Jun 8 15
INSTRUCTIONS
IMPORTANT NOTICE
Period (Month / Year) – Indicate the month (two digits) and the year (four digits)
corresponding to the period for which this declaration is filed.
The Declaration of Imports for Use (Declaration) must be completed in all parts
and specify the type of import made. The information contained on the Declaration
must match the one included on the Commercial Invoice and on the Bill of Lading.
Merchant’s Registration Number – For periods beginning after August 1,
2014, the merchant will include the merchant’s registration number assigned by
the PICO system. Such number consists of the first seven digits of you current
merchant’s registration number and a verification number assigned by the PICO
system. If you are a merchant and do not have a merchant’s registration number,
you must complete Form AS 2914.1 (Application for Merchant’s Registration
Certificate), or access the Department’s website (http://www.hacienda.pr.gov/
ivu) and make the registration process electronically. When you complete the
registry electronically, the system will inform you the Merchant’s Registration
Number at the moment of printing the registration confirmation sheet.
Section 4020.04 of the Puerto Rico Internal Revenue Code of 2011, as amended
(Code), provides that the person responsible for the payment of the use tax on
every imported property that is introduced from abroad in any form will be the
importer.
WHO SHALL FILE THIS DECLARATION?
Every person that imports tangible personal property by any means, including a
postal service or air carrier system, subject to use tax, must submit a detailed use
tax declaration regarding all tangible personal property introduced from abroad.
In the case of tangible personal property imported by a maritime carrier, you must
submit a detailed declaration as a requirement prior to the release, regardless
that such property is exempt or not under the Code. The Declaration must be
made electronically using our webpage at www.hacienda.pr.gov, by clicking on
the “Merchant’s Integrated Portal (PICO, for its Spanish acronym)” button.
WHEN AND WHERE SHALL THIS DECLARATION BE FILED?
The use tax applicable to taxable items imported to Puerto Rico by any person,
except the items introduced through a postal service or air carrier system, must
be paid before the taxpayer takes possession of the item.
You must submit a Declaration of Imports for Use according to the introduction
date and carrier, which must include the bills of lading received.
This Declaration and the corresponding payment shall be filed only by accessing
our website at www.hacienda.pr.gov, through the PICO system.
The payment must be made through electronic transfer of funds (ACH Debit). On
the other hand, the ACH Credit option will be available only to bonded merchants.
For additional information about ACH Credit, please refer to Publication 06-06
available at the Department’s website www.hacienda.pr.gov under the
“Publications” topic and the “Internal Revenue Area and Tax Policy Area” subtopic.
In the case of bonded merchants, they may extend the payment of use tax by
using the Bond and they will remit the payment not later than the tenth (10th) day
of the month following the month in which the merchandise subject to tax is
introduced. The amount of the bond will be deducted according to the tax owed,
which will be used to release or take possession of the tangible personal property
introduced to Puerto Rico.
The Bonded Merchant will never be able to use the amount of bond available to
guarantee the payment of surcharges, interests or administrative fines to release
or take possession of the tangible personal property introduced to Puerto Rico.
When the payment is submitted with the Use Tax on Imports Monthly Return
(Form AS SC 2915.1 D), the Department of the Treasury (Department) will
restore the amount paid to the bond.
HEADING
Importer’s Name – Indicate the trade name (known as d/b/a) of the commercial
establishment for which this declaration is filed. If you are an individual doing
business under your own name, indicate your name and last names.
Social Security or Employer Identification Number – Indicate your employer
identification number. If you are an individual doing business under your own
name, you must enter your social security number, regardless of whether you
conduct business using a sole proprietorship employer number.
Amended Declaration - If you omitted imports or did not claim an exemption or
believe that you are not entitled to a deduction or adjustment claimed in your
original Declaration, you shall amend it. Completely fill in the oval for “Amended
Declaration.”
Bond – Every importer that wants to be a bonded merchant and extend the term
established to pay the tax in the Declaration of Imports for Use (Form AS 2970.1),
must apply for it in writing to the Director of the Consumption Tax Bureau. For
additional information regarding the bond application, please refer to the Internal
Revenue Circular Letter No. 14-03, available at the Department’s website
www.hacienda.pr.gov under the “Publications” topic and the “Internal Revenue
Area and Tax Policy Area” subtopic.
SPECIFIC INSTRUCTIONS FOR FILING THIS DECLARATION
Part I
Line 1 – Enter the value of imported taxable items for use (Not inventory)
• Indicate the total purchase price of the articles or goods subject to use tax that
you imported to Puerto Rico during the month.
• Do not add the inventory for resale.
• You must enter the tangible personal property introduced for use, consumption
or storage. The same must be declared not later than the tenth (10th) day of
the month following the month in which it was introduced.
Line 2 – Enter the value of imported taxable items for resale (Inventory)
•
•
When the taxable item is subsequently object of trade in the ordinary course
of business in Puerto Rico and which introduction date to Puerto Rico had
been after August 1, 2014.
Indicate here the purchase price of the articles or goods for resale imported
during the period for which this Declaration is filed.
Line 3 – Enter the value of exempt imported items
Enter here the total amount of imported exempt items made during the corresponding
period, which you must break down according to the type of exemption.
(a) Eligible reseller (Section 4030.02)
Enter here the total amount of imported exempt items made during the period. The
person entitled to claim this exemption will be:
• A merchant that purchases taxable items mainly to sale them to persons that
can acquire such items exempt from the payment of sales and use tax, that
during the period of three (3) tax years immediately before the year of the
determination, an average of eighty (80) percent or more of the inventory
withdrawn by the merchant has been to make sales to persons that can
acquire the taxable item exempt from the payment of sales and use tax, or for
exportation.
• Merchants engaged, as part of their business, in wholesale or retail sales of
textbooks, to whom the Secretary may issue an Eligible Reseller Certificate to
cover only the purchases or imports of textbooks.
Form AS 2970.1 Rev. Jun 8 15
• Merchants authorized to make retail sales under the Federal Nutrition
Assistance Program (PAN) and the Special Supplemental Nutrition Program
for Pregnant Women, Nursing and New Mothers, Infants and Children from
1 to 5 years of age (WIC), to whom the Secretary may issue an Eligible
Reseller Certificate to cover only the purchases or imports of food and food
ingredients, including items excluded from the term food (excluding alcoholic
beverages and tobacco and products derived therefrom) and prepared
food.
(b) Raw material, machinery and equipment (Manufacturing process)
(Section 4030.06)
Enter here the total amount of exempt items corresponding to raw material,
machinery and equipment used in the manufacturing process made during the
period. You must have a Manufacturing Plant or Manufacturer identification number
issued by the Consumption Tax Bureau.
Instructions - Page 2
(j) Solar equipment (Section 4030.17)
Enter here the total solar electric equipment used to produce electric power,
including its accessories and parts, provided they are necessary in order for the
equipment to comply with such purpose.
In order to qualify for this exemption, the distributor or manufacturer must submit
to the Department a certification declaring that the solar electric equipment or the
accessories and parts thereof, meet the standards and specifications established
by the Energy Affairs Administration, as well as a certification declaring that the
solar electric equipment is guaranteed for five (5) or more years.
(k) Articles, equipment and technology used to render health services
(Section 4030.19)
Enter here the taxable items that are sold for its use and consumption outside
Puerto Rico. The taxable items sold in this manner must be exported within sixty
(60) days counted from the date of sale.
Enter here the articles, equipment and technology used to render health services.
Said exemption will be granted to every facility for the rendering of health services
that enjoy the provisions of Act No. 168 of June 30, 1968, as amended, known as
the “Hospital Facilities Tax Exemption Act” or subsequent similar act. In order to
qualify for this exemption, the importer must submit to the Department documentation
certifying his/her condition as a health service facility according to the provisions
of the previously mentioned act.
(d) Items in transit (Section 4030.04)
(l) Bona fide farmer (Section 4030.22)
Enter here every taxable item temporarily introduced to Puerto Rico that is directly
related with the making of productions films, constructions, trade shows,
conventions, seminars, or other means, and which is re-exported from Puerto
Rico. In order to qualify for this exemption, the importer must submit an application
to the Consumption Tax Bureau.
Enter here the total amount of articles when they are acquired for the exclusive
use in your farming businesses. In order to obtain this exemption, you must be a
bona fide Farmer, duly certified by the Department of Agriculture, and have an
identification number issued by the Consumption Tax Bureau.
(c) Exportation (Section 4030.03)
(e) Air or maritime terminals (Section 4030.07)
Enter here the taxable items available for sale in stores established in air or
maritime terminals to persons traveling outside the jurisdictional limits of Puerto
Rico. This exemption will be granted when the selling store has the license
required to operate this type of business. You may apply for this exemption at the
Consumption Tax Bureau.
(f) Items for Government agencies (Puerto Rico and United States)
(Section 4030.08)
Enter here every taxable item acquired for official use by the agencies and
instrumentalities of the Government of the United States of America and the
Commonwealth of Puerto Rico.
(g) Food (Section 4030.11)
Enter here the total taxable items corresponding to food and food ingredients, as
defined in Section 4010.01 of the Code.
(h) Change of residence (Section 4030.09)
Enter here the total taxable items used that reasonably and effectively are part of
a change of residence, of every individual nonresident of Puerto Rico or persons
in the service of the Armed Forces of the Government of the United States of
America or of the Commonwealth of Puerto Rico who are officially transferred to
render service in Puerto Rico.
(i) Articles and equipment to compensate for physical deficiencies
(Section 4030.13)
Enter here the total of articles and equipment expressly designed to compensate
for physical or physiological deficiencies of “disabled persons”, as such term is
defined under Act 264-2000, as amended, known as the “Puerto Rico Assistance
Technology Program Act”, and Act 238-2004, as amended, known as “Bill of
Rights of Persons with Disabilities Act”. In order to qualify for this exemption, you
must submit to the Department a certification declaring that the article and/or
equipment will compensate for a physical or physiological deficiency of the importer.
(m) Tourism development concessionary (Section 4030.23)
Enter here the total amount of those articles used by the concessionary regarding
a tourism activity to a business to whom an Exemption and Tax Credit Concession
has been granted under Act 74-2010, known as the “Tourism Development Act of
2010”, as amended, or under any successor law, or previous similar law. In
order to qualify for this exemption, you must have the identification number issued
by the Consumption Tax Bureau.
(n) Special acts
Enter here the total imported taxable items acquired under any special act that
exempt them from the sales and use tax, which are not itemized as part of the
previously mentioned exempt imports. In order to qualify for this exemption, you
must have the identification number issued by the Consumption Tax Bureau.
(o) Prescription medicines (Section 4030.12)
Enter here the total medicines acquired for human consumption that may be
acquired only and exclusively by medical prescription (Rx products).
(p) Giveaways (Section 4030.05)
Enter here every tangible personal property that is considered promotional material
introduced to Puerto Rico. Promotional material (giveaways) is defined as every
tangible personal property that is delivered free of charge for promotional purposes
by a promoter and/or exhibitor.
In order to enjoy this exemption, the entity must submit the Import of Promotional
Material Exempt from Use Tax Certificate issued by the Puerto Rico Tourism
Company.
The Import of Promotional Material Exempt from Use Tax Certificate is the
document provided by the Puerto Rico Tourism Company certifying that the
promotional material introduced to Puerto Rico will be used in a convention, trade
show, forum, meeting, incentives trip or congress. Such certificate must be provided
by the importer in order to release the promotional material free of use tax.
Form AS 2970.1 Rev. Jun 8 15
Instructions - Page 3
Line 4 - Total exempt imported items
Add lines 3(a) through 3(p) and enter the result here.
Line 5 – Amount subject to tax
Add lines 1 and 2 and enter the result here.
Line 6 - Balance of tax due
Multiply line 5 by 10.5% and enter the result here. The total 10.5% rate consists
of the sales and use tax of 6% and the surcharge on the consumption tax of
4.5%.
Line 7 – Interests
If you did not pay the SUT on or before the tenth (10th) day of the month following
the month during which the transaction subject to said tax occurred, you shall
include interests calculated at an annual rate of 10% from the tenth (10th) day
of the month to the date when the payment is made.
Line 8 - Surcharges
In all cases where the payment of interests is applicable, a surcharge equivalent
to 5% of the total unpaid amount shall be charged if the delay in payment exceeds
30 days, but not 60 days; or 10% of the total unpaid amount if the delay exceeds
60 days.
Line 9 – Penalties
A progressive penalty shall be imposed for not filing this declaration, unless you
demonstrate that such omission is due to a reasonable cause and not to voluntary
neglect. If the omission does not exceed 30 days, 5% shall be added to the use
tax balance, and an additional 10% shall be added for each additional 30 day
period or fraction thereof while the omission continues to exist, without exceeding
25% in total.
Also, every person required to file the Use Tax on Imports Monthly Return who
fails to file the Return required by Section 4041.02 of the Code, in the form, date
and manner therein established, shall be subject to a penalty of one hundred
(100) dollars or ten (10) percent of the tax liability established in such return,
whichever is higher.
Likewise, any person who in violation of the provisions of Section 4042.03 of the
Code, fails to remit the sales and use tax in the form and on the time therein
established, shall be subject to a penalty of no less than twenty-five (25) percent
nor more than fifty (50) percent of the determined insufficiency.
Line 10 - Total to be paid
Add lines 6 through 9 and enter the result here.
Part II
Detail of Bill(s) of Lading
The PICO system will show the bills of lading related to the Carrier, according to
the introduction date received for the period corresponding to the Declaration.
You must select the bills of lading to be included in the Declaration.
BANK REJECTION FEES
Every electronic payment returned, will be subject to a $25.00 minimum charge.
This charge is in addition to any other interests, surcharges and penalties provided
by the Code or any other fiscal law for omissions in fulfilling your tax responsibility.
The Department will make the collection in a traditional or electronic manner.
REQUIREMENT TO KEEP DOCUMENTS
All merchants shall maintain in Puerto Rico, for a period no shorter than six (6)
years, all the information that serves as evidence of the taxable items received,
used, sold, distributed, stored, or leased by said merchant, such as invoices,
shipping documents, collections for said sales, and any other document that the
Secretary could request.
Furthermore, all merchants shall maintain, for a period no shorter than six (6)
years, accounting books, papers, documents, and any other evidence related to
their sales and to the amount of the collected and deposited sales tax. The
documents and information to be maintained include, but are not limited to,
statements, invoices, commercial receipts, cancelled checks, payment receipts,
and exemption certificates.
NOTICE TO SPECIALISTS
All tax return specialists who prepare declarations and/or SUT returns are required
to file the same electronically on behalf of their clients. The system will require you
to enter your name and registration number. The Code provides administrative
fines and penalties for specialists who do not provide this information or do not
comply with any other of the requirements established in the Code.