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tariffs and taxes collected in Puerto Rico, as well as internal
revenue taxes which may be collected on articles transported from
Puerto Rico to the United States, shall be paid into the
Treasury of Puerto Rico, after deducting the expenses of such
collections. The terms "income" and "taxes" referred to in the
preceding sentence shall not be understood in any limited way
and they extend to every kind of revenue, direct or indirect,
of any nature.
d. Notwithstanding the provisions in Section a. and b. of
this article, Puerto Rico shall continue to enjoy the right to
levy tariffs upon or otherwise to restrict the import of coffee
from foreign countries or the United States and in a manner
consistent with the international obligations of the United
States and after prior consultation and coordination with the
federal authorities concerned, Puerto Rico may levy, increase,
reduce or eliminate tariffs on finished, semi-finished, agri-
cultural or raw materials imported directly from foreign countries
or transshipped through the United States Provided, That any
article containing material from foreign sources imported into
Puerto Rico at a tariff rate lower than the tariff rate
applicable in the United States shall not be sold or shipped
to any other point in the United States customs territory
unless the appraised value on sale or shipment of said article
contains at least 35 percent in value added in Puerto Rico. The
same principle shall apply to articles containing material from
-more-
Document source description
This file contains materials relating to the Ad hoc Advisory Committee on Puerto Rico and the proposed compact of permanent union.
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Context sent to Scholar
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"ocrText": "-13-\ntariffs and taxes collected in Puerto Rico, as well as internal\nrevenue taxes which may be collected on articles transported from\nPuerto Rico to the United States, shall be paid into the\nTreasury of Puerto Rico, after deducting the expenses of such\ncollections. The terms \"income\" and \"taxes\" referred to in the\npreceding sentence shall not be understood in any limited way\nand they extend to every kind of revenue, direct or indirect,\nof any nature.\nd. Notwithstanding the provisions in Section a. and b. of\nthis article, Puerto Rico shall continue to enjoy the right to\nlevy tariffs upon or otherwise to restrict the import of coffee\nfrom foreign countries or the United States and in a manner\nconsistent with the international obligations of the United\nStates and after prior consultation and coordination with the\nfederal authorities concerned, Puerto Rico may levy, increase,\nreduce or eliminate tariffs on finished, semi-finished, agri-\ncultural or raw materials imported directly from foreign countries\nor transshipped through the United States Provided, That any\narticle containing material from foreign sources imported into\nPuerto Rico at a tariff rate lower than the tariff rate\napplicable in the United States shall not be sold or shipped\nto any other point in the United States customs territory\nunless the appraised value on sale or shipment of said article\ncontains at least 35 percent in value added in Puerto Rico. The\nsame principle shall apply to articles containing material from\n-more-"
}