By means of its Internal Revenue Circular Letter No. 18-13 (CC RI 18-13), the Treasury Department (TD) informs that from December 10, 2018, all goods imported to Puerto Rico must be declared through SURI before obtaining the authorization to lift the imported merchandise.  Such authorization is subject to the payment of the corresponding taxes; or, in the case of Bonded Importers, to the guarantee of payment from the imports Bond duly approved by the DH on the corresponding taxes.

CC RI 18-13 outlines the process through which the Bond will be managed through SURI:

  • When the Bonded Importer declares the imported merchandise using the Bond method as a guaranty of payment, the TD will reduce the available amount in the Bond against the total of taxes due for the declared merchandise.
  • Once the Bonded Importer pays the corresponding taxes, the TD will release the amount of the Bond attributable to the taxes paid, allowing for future lifts of imported merchandise against the Bond.
  • When the amount of the Bond is not enough to cover the taxes due in order to lift the merchandise, the Bonded Importer must pay the total amount of the taxes due; or make a payment against the Bond.


Adjustment to the Amount of the Bond


In order to be able to lift the imported merchandise, Bonded Importers who wish to increase the amount of the Bond must pay the insufficient amount to restore the balance of the Bond; or pay the taxes due as determined in the declaration.

Any Bonded Importer that wishes to adjust the amount of his Bond, must follow the following steps to request the adjustment from the TD through SURI:

  • Access SURI through the following link:, or through the SURI link at the TD’s web page:
  • Enter the user name and password to access the SURI account.
  • At the section titled Quisiera (I want) select the link Manage my Bonds (Gestionar mis Fianzas).
  • Follow the instructions provided by the system and complete the required information.

The TD will authorize an Increase in the amount of the Bond provided that the taxpayer presents a Rider from the insurance company that indicates the authorized and guaranteed amount of the increase of the Bond. The Rider must be delivered at the Office of the Director of the Consumer Tax Bureau (Office 300), Third Floor of the Intendente Ramírez Building in Old San Juan, no later than ten (10) days following the date on which the increase was requested through SURI.

NOTE: Please contact us to obtain detailed information, discuss your individual case, and coordinate actions to be taken on your behalf.


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