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Tax policy informative bulletin No. 14-02 ("BI PC 14-02")


Notice of change in name of forms related to the payment of sales and use tax on imported items to Puerto Rico for use or resale.


All merchants and importers

BIPC 14-02 08/10/2014 Rentas Internas

Act  80-2014  amended  several provisions  of  Subtitle  D  of  the  Internal  Revenue  Code  of Puerto Rico of 2011, as amended ("Code") to establish  the payment  of Sales and Use Tax ("SUT") on imports of personal tangible property made after July 31, 2014.

The Department  of Treasury  ("Department")  is issuing this Informative  Bulletin to notify  the change of name of the Form AS 2970.1 and Form AS 2915.1D  in order to avoid confusion among merchants and importers to complete the forms related to SUT payment of imports.

Therefore, any reference to Form AS 2970.1 and Form AS 2915.1D on any Department publication or statement issued prior to this bulletin, should be deemed amended as follows:

Form Previous Name Revised Name
Form AS 2970.1 Declaration of Imports for Use Declaration of Imports
FormAS2915.1 D Use Tax on Imports Monthly Returns Tax on Imports Monthly Return

The provisions of this Informative Bulletin are effective immediately.

For additional information  related to the provisions of this Informative Bulletin, please contact the Consulting Section at (787) 722-0216, Option 8.


Melba Acosta Febo

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