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Currently, Puerto Rico is considered an unincorporated territory of the US. This means that the USPS considers Puerto Rico to be domestic shipping, but some private carriers (like FedEx or UPS) consider Puerto Rico to be international.
As a U.S. territory, shipments to Puerto Rico are not considered exports so duties are not applied.
For Puerto Rico, you can acquire a Certificate Driver's Record from the Driver Services Directorate of the Department of Transportation and Public Works.
Puerto Rico is part of the U.S. customs territory - therefore, U.S. customs laws apply. Imported goods must be reported to the U.S. Customs Service (Customs and Border Protection-CBP), where they are inspected to ensure compliance with U.S. law.
Is an Automated Export System (AES) filing required for goods moving from a U.S. Foreign Trade Zone (FTZ) to Puerto Rico? Yes. An AES filing is required for goods moving from a U.S. FTZ to Puerto Rico as indicated in FTR Section 30.2(a)(1)(ii).
Puerto Rico is part of the U.S. Customs territory and therefore no customs duties are assessed on products coming from the mainland United States. There is, however, a 11.5 percent excise tax (sales tax) applied on products imported into the island, as well as on those produced locally.