As part of the procedure for the electronic transmission of manifests, importers and consignees must include the Merchant's Registration Number on the manifest. Therefore, the Merchant's Registration Number must be provided to the air, sea or land carrier.
This information will be mandatory commencing on December 1, 2011 to process the manifest and obtain authorization for the electronic pick-up release of the articles, prior to the payment of the excise or sales and use tax, whichever is applicable.
The Puerto Rico Treasury Department exhorts importers and consignees to provide their Merchant's Registration Number to their air, sea, or land carrier to comply with this requirement.
The provisions of this Informative Bulletin will be effective from October 3, 2011. Should you have any questions or comments, please contact the Consumption Tax Bureau at (787) 200-7700.
Hacienda is at your service.
Cordially,
Blanca Álvarez Ramírez