I. Statement of Motives
Internal Revenue Circular Letter No. 08-09 (Circular Letter No. 08-09) establishes a deadline after which all air, sea, or land cargo carriers licensed to operate in Puerto Rico will have to transmit the cargo manifests to the Consumption Tax Bureau (CTB) electronically through the Auto mated Systems for Customs Data (ASYCUDA).
Response to the procedure has been excellent. However, there are currently several carriers that have not completed all the steps in order to begin with the transmission on the indicated deadline. Likewise, as part of the testing procedure, the Department of the Treasury (Department) has received valuable information from the industry that will be useful to ensure the success of this system.
II. Discussion
Circular Letter No. 08-09 provides that starting on October 6, 2008, all cargo carriers licensed to operate in Puerto Rico will have to transmit their manifests to the CTB through ASYCUDA. Also, the same period applies to all customs brokers.
III. Determination
The Department has established November 17, 2008 as the new deadline for every air, sea or land cargo carriers licensed to operate in Puerto Rico or customs broker to transmit the cargo manifests to the CTB electronically through ASYCUDA
During this additional time, the Department shall adopt several changes and suggestions to the system, which will be communicated to the industry at the appropriate time.
IV. Effectiveness
The provisions of this Circular Letter are effective immediately.
For any additional information related to this Circular Letter, you may contact the Consumption Tax Bureau at (787) 774-1201; (787) 774-1494 or (787) 774-1626.
Cordially,
Ángel A. Ortiz García
Secretary of the Treasury