Title 48 — Territories and Insular PossessionsRelease 119-73
§739 Duties on foreign imports; books and pamphlets in English language
Title 48 › Chapter CHAPTER 4— - PUERTO RICO › Subchapter SUBCHAPTER I— - GENERAL PROVISIONS › § 739
Summary
Imports into Puerto Rico from non‑U.S. ports must pay the same U.S. customs taxes; English books and pamphlets sent from the United States are duty-free.
Full Legal Text
Title 48, §739
Territories and Insular Possessions — Source: USLM XML via OLRC
The same tariffs, customs, and duties shall be levied, collected, and paid upon all articles imported into Puerto Rico from ports other than those of the United States which are required by law to be collected upon articles imported into the United States from foreign countries. All books and pamphlets printed in the English language shall be admitted into Puerto Rico free of duty when imported from the United States.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Codification Section was not enacted as part of the Puerto Rican Federal Relations Act which comprises this chapter.
Amendments
1909—Act Aug. 5, 1909, placed coffee in the bean or ground, imported into Puerto Rico, formerly subject to a duty of 5 cents, on the duty free list.
Statutory Notes and Related Subsidiaries
Change of Name
“Puerto Rico” substituted in text for “Porto Rico” pursuant to act May 17, 1932, which is classified to section 731a of this title.
Reference
Citations & Metadata
Citation
48 U.S.C. § 739
Title 48 — Territories and Insular Possessions
Last Updated
Apr 6, 2026
Release point: 119-73