IVU
Puerto Rico's sales and use tax (Impuesto sobre Ventas y Uso). The general combined rate is 11.5%: 10.5% state plus 1% municipal. Imports pay it as a use tax on entry.
IVU applies to most goods sold or used in Puerto Rico, including imported merchandise. For imports it is collected as a use tax when the goods enter, through the merchant's SURI account with the Departamento de Hacienda. Certain items such as unprocessed food and prescription drugs are exempt. Rates and exemptions change, so check the current circular letters before quoting.