Title 19, Customs DutiesRelease 119-102
§1319 Duty on Coffee Imported Into Puerto Rico
Title 19 › CHAPTER 4 — TARIFF ACT OF 1930 › SUBTITLE II — SPECIAL PROVISIONS › Part I — Miscellaneous › § 1319
Summary
Puerto Rico may tax coffee that is imported, including coffee grown abroad and brought in via the U.S., and must collect and record those taxes.
Full Legal Text
Title 19, §1319
Customs Duties, Source: USLM XML via OLRC
The Legislature of Puerto Rico is empowered to impose tariff duties upon coffee imported into Puerto Rico, including coffee grown in a foreign country coming into Puerto Rico from the United States. Such duties shall be collected and accounted for as now provided by law in the case of duties collected in Puerto Rico.
Legislative History
Notes & Related Subsidiaries
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 Title 48, Territories and Insular Possessions. Actions Under Caribbean Basin Economic Recovery Program Not To Affect Puerto Rican Duties on Imported Coffee Pub. L. 98–67, title II, § 214(e), Aug. 5, 1983, 97 Stat. 393, provided that: “No action pursuant to this title [19 U.S.C. 2701 et seq.] may affect any tariff duty imposed by the Legislature of Puerto Rico pursuant to section 319 of the Tariff Act of 1930 (19 U.S.C. 1319) on coffee imported into Puerto Rico.”
Reference
Citations & Metadata
Citation
19 U.S.C. § 1319
Title 19, Customs Duties
Last Updated
Aug 21, 2026
Release point: 119-102