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Tariff and Tax Information for U.S. Territories

Guam

As a U.S. territory, Guam has no duty or quota requirements applicable on shipments to Territory of Guam.


However, there are fees and other requirements that apply to the type of importation and business.

1. $5.00 procession fee for all shipments of cargo entering the Territory;

2. Business license required prior to engaging in any business issued by the Department of Revenue and Taxation;

3. 4% gross receipt tax on all merchandise sold in Guam; and

4. 4% use tax on all items imported for personal or business use.

Puerto Rico

As a U.S. territory, shipments to Puerto Rico are not considered exports so duties are not applied.


There is, however, a state sales tax of 5.5% and a municipal sales tax that can vary from 0% to 1.5 percent. Thus, taxes on consumption (levied to the end user) will vary from 5.5% to 7%.

U.S. Virgin Islands (USVI)

U. S. origin items shipped to the USVI are exempt from duties; however they will be subject to an excise tax. These taxes range from 0 to 6%. A few items, like cigarettes, are taxed at a higher level. Alcoholic beverages are subject to a flat rate based on volume.

Non-U.S. origin goods will be subject to a duty equal to the difference between the 6% the USVI normally levies on imports and whatever duty was paid on these items when they entered the U.S.( If there was a 5% duty charged at entry into the U.S., there would be an additional 1% charged upon entry into the USVI.)

For additional information about excise taxes, you can call the USVI excise tax office on 340-773-3766.

Other U.S. Territories

Shipments to US Territories are NOT considered exports. There are fourteen US territories and possessions:

  • American Samoa,
  • Baker Island,
  • Guam,
  • Howland Island,
  • Jarvis Island,
  • Johnston Atoll,
  • Kingman Reef,
  • Midway Islands,
  • Navassa Island,
  • Northern Mariana Islands,
  • Palmyra Atoll,
  • Puerto Rico,
  • Virgin Islands (US) and
  • Wake Island.

Please contact the Trade Information Center for more information on shipping to these territories at (800) 872-8723.


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