Alcohol regulations in Puerto Rico

Licences needed

Hacienda Internal Revenue License for Distiller/Rectifier/Manufacturer (Licencia de Rentas Internas - Formulario Modelo SC 2309) and a federal Distilled Spirits Plant (DSP) Permit from the U.S. TTB.

Authority

Departamento de Hacienda de Puerto Rico & U.S. TTB

Documents

License application (Form SC 2309), Merchant Registration (Registro de Comerciantes via SURI), Municipal Patent (Patente Municipal), Use Permit (Permiso de Uso), CRIM property tax clearance certificate, ASUME child support clearance certificate, Hacienda tax clearance certification, criminal background check (Certificación de Antecedentes Penales), bond (fianza), and plant equipment blueprints/technical specifications.

Fees

Statutory internal revenue licence fees under Title 13 LPRA (typically $1,000 to $4,000 annually depending on category and production capacity) plus bond fees.

Time to obtain

not confirmed

Who can import

Licensed wholesale or retail alcohol dealers domiciled in Puerto Rico, registered in SURI, holding appropriate internal revenue licenses; foreign imports require a U.S. TTB Federal Basic Importer's Permit.

Licences or registrations

Wholesale Alcoholic Beverage Importer License (Licencia de Traficante Mayorista Importador de Bebidas Alcohólicas), Merchant Certificate in SURI, and U.S. TTB Federal Basic Importer Permit.

Authority

Departamento de Hacienda de Puerto Rico and U.S. Alcohol and Tobacco Tax and Trade Bureau (TTB) / U.S. Customs and Border Protection (CBP)

Documents

Form SC 2309 via SURI, commercial registry documents, tax debt clearance certifications (Hacienda, CRIM, ASUME), TTB Federal Basic Permit, importer excise tax bond (Fianza de Arbitrios).

Fees

Annual wholesale importer internal revenue license fee under PR Internal Revenue Code (approx. $1,000 to $2,000) plus bond collateral costs.

Time to obtain

not confirmed

Required

yes

Process

Spirits imported into Puerto Rico must first secure a Federal Certificate of Label Approval (COLA) from the U.S. TTB. Following federal approval, the importer or manufacturer must register the brand, formula, and label with the Bureau of Alcoholic Beverages and Licenses of the Puerto Rico Department of the Treasury (Certificado de Aprobación de Marbetes/Etiquetas via SURI) to be authorized for local introduction and sale.

Authority

Departamento de Hacienda de Puerto Rico (Negociado de Bebidas Alcohólicas y Licencias) and U.S. TTB

Documents and samples

Copy of approved TTB COLA, certified formula and manufacturing process documents issued by a recognized authority, digital or physical label proofs, and product specification data; laboratory sample analysis may be required upon request.

Fees

not confirmed

Renewal

Tied to annual commercial licence validity; required upon any formula or label amendment.

Time to obtain

not confirmed

Spirits entering Puerto Rico from abroad must clear U.S. CBP customs and subsequently undergo an excise declaration and payment process in Hacienda's SURI system to obtain physical cargo release ('levante'). Shipments from the U.S. mainland are exempt from federal customs clearance but are subject to Hacienda SURI excise declarations. Importers must hold an active excise bond to defer taxes. Tamper-evident closures complying with TTB/Hacienda regulations are required; physical tax stamps are superseded by electronic clearance documentation in SURI.

Spirits imported from non-U.S. origins are subject to U.S. Harmonized Tariff Schedule (HTSUS Heading 2208) customs duties administered by U.S. CBP (generally ranging from Free to ~$0.20 per proof liter depending on origin and trade agreements). Shipments from the U.S. 50 states are exempt from customs duty.

Under the Puerto Rico Internal Revenue Code of 2011 (13 LPRA § 32411 et seq.): distilled spirits produced from sugar cane byproducts (rum) are taxed at $15.12 per wine gallon; spirits produced from raw materials other than sugar cane (e.g., grain whisky, vodka, gin, agave spirits) are taxed at $31.29 per wine gallon. Retail transactions are subject to the Sales and Use Tax (IVU) of 11.5% (10.5% territory rate plus 1.0% municipal rate).

Private distribution model without a state retail alcohol monopoly. Retail sales for off-premises consumption are permitted in private supermarkets, convenience stores, gas stations, pharmacies, and specialty liquor stores holding a retail license (Traficante Detallista). On-premises sales are permitted in licensed bars, hotels, and restaurants. There is no island-wide mandatory closing hour; operating hours, last call, and open-container rules are set by municipal ordinances (e.g., San Juan municipality regulates closing hours between 1:00 AM and 2:00 AM in designated entertainment sectors).

Restricted. Interstate and international direct-to-consumer (DTC) postal shipping of distilled spirits is prohibited under U.S. federal postal law (18 U.S.C. § 1716) and commercial carrier licensee-to-licensee policies. Local on-island online sales and home delivery by licensed Puerto Rican retailers or delivery applications are permitted, provided the recipient's age (18+) is verified with government-issued photo ID upon handover.

Labels must comply with federal U.S. TTB 27 CFR Part 5 standards: brand name, class/type, alcohol content by volume (% ABV), net volume (metric standard), country of origin, name and address of producer or importer/bottler, and the mandatory U.S. Government Health Warning Statement regarding pregnancy and machinery operation. Labels may be printed in English or Spanish.

Commercial advertising across television, radio, print, and outdoor media is permitted, governed by U.S. federal FTC/TTB guidelines, voluntary industry standards (DISCUS Code), and local statutory bans prohibiting marketing, targeting, or free sample distribution to individuals under the age of 18.

Puerto Rico complies with U.S. TTB distilled spirits standards (minimum 40% ABV / 80 proof for commercial whisky, gin, rum, vodka, and brandy). Additionally, Title 13 LPRA § 32483 establishes statutory standards for 'Ron de Puerto Rico' (Rum of Puerto Rico): it must be fermented and column-distilled in Puerto Rico from sugarcane molasses/byproducts and aged for a minimum of 12 continuous months in oak barrels having a capacity between 40 and 150 wine gallons.

There are no dry municipalities in Puerto Rico. Local municipal codes enforce spatial restrictions on public street consumption and open containers outside licensed premises in specific historic or beachfront zones.

• Enactment of tax administrative measures (including Act 64-2025 and Act 65-2025) refining Internal Revenue Code procedures and strengthening digital merchant registry operations via the SURI platform.
• Continued enforcement of digital customs and excise release automation ('levante') in SURI for commercial alcoholic cargo arriving at Puerto Rico ports.
• Ongoing implementation of the Rum Tax Waterfall and debt service allocation frameworks established in Puerto Rico's certified Plan of Adjustment regarding federal rum excise tax cover-over revenues.

A robust hospitality sector and growing consumer appetite for super-premium whiskies, craft tequilas, and artisanal spirits present strong commercial opportunities in Puerto Rico. Exporters should nevertheless structure pricing to accommodate the island's substantial $31.29-per-wine-gallon excise tax differential applied to non-cane-derived spirits.

• Departamento de Hacienda de Puerto Rico (Negociado de Bebidas Alcohólicas y Licencias)
• U.S. Alcohol and Tobacco Tax and Trade Bureau (TTB)
• U.S. Customs and Border Protection (CBP) - San Juan Field Office

1. Puerto Rico Internal Revenue Code of 2011 (Title 13 L.P.R.A. Subtitle 17, Part VI - Taxes on Alcoholic Beverages)
2. Departamento de Hacienda de Puerto Rico - Producción, Envasado e Importación de Bebidas Alcohólicas
3. Electronic Code of Federal Regulations - 27 CFR Part 26 (Liquors and Articles from Puerto Rico and the Virgin Islands)
4. Center for a New Economy (CNE) - Policy Brief on the Federal Rum Excise Tax and Puerto Rico Waterfall Allocations