Puerto Rico Announcement : Operations : Hacienda Commodity Description Requirement Clarification
December 1st, 2011
PUERTO RICO SERVICE ANNOUNCEMENT
Hacienda Commodity Description Requirement Clarification
Dear Valued Customer:
The Puerto Rico Department of Revenue (Hacienda) has released a public notice clarifying commodity
description submissions on carrier cargo manifests.
This document can be found at http://www.hacienda.gobierno.pr/downloads/pdf/boletines/11-15.pdf
An unofficial translation of the referenced document should be separately attached to this service
The principal points affecting Horizon Lines customers are:
1) While no effective date is specified in the letter from Hacienda, shippers should make every attempt to comply with Hacienda’s instructions as soon as possible in order to avoid possible availability delays of their cargo at destination in San Juan.
2) Detailed Commodity Descriptions are required for all imports.
3) Use of generic commodity codes such as FAK (Freight All Kinds), GSM (General Store Merchandise), Foodstuff, etc. should no longer be used. While not outlined in the document provided, Hacienda has outlined the following clarifications in separate meetings:
a. In cases of taxable commodities, each taxable commodity item must be identified.
b. In cases of multiple commodity shipments that are not taxable, Hacienda will accept submission of just the top three commodities in the shipment ordered by piece-count.
4) The use of generic commodity code FAK will be allowed only in instances where freight is consigned to a cargo consolidator or licensed NVOCC who is separately submitting a manifest to Hacienda with proper commodity descriptions.
Customers should be providing commodity descriptions and harmonized commodity code information to
Horizon Lines as part of the submitted shipping instructions in accordance with the guidelines outlined by the
Questions regarding the implementation of these requirements should seek clarification from the Puerto Rico Department of Revenue’s Bureau of Consumer Taxes at (787) 200-7700.
If you have any questions, please contact your Horizon Lines Sales Representative
or Customer Service at 1-877-678-7447.
Thank you for choosing Horizon Lines. Always There. Always Delivering.®