What Is an FTZ?

A Foreign-Trade Zone (FTZ) is a secure, designated area under U.S. Customs and Border Protection (CBP) supervision that is legally considered outside the U.S. customs territory—until goods move out of the zone into U.S. commerce.

FTZ in Puerto Rico: How It Works

Within an FTZ, imported goods can be stored, handled, repackaged, tested, or assembled without immediate customs duty, and duties are deferred until goods leave the zone. FTZs encourage trade by reducing cash-flow burden and enabling more flexible logistics for importers and exporters. Puerto Rico’s FTZ #61 is an active zone serving San Juan and surrounding areas.

What are the most common FTZ use cases in Puerto Rico?

Businesses in Puerto Rico use FTZ #61 for a range of trade and logistics needs:

• Import & Duty Deferral – Store imported goods in FTZ #61 and postpone duty payments until products enter U.S. commerce.

• Processing or Repackaging – Conduct light assembly, labeling, or packaging within the zone and defer duties until goods leave.

• Inventory Tax Exemption – Goods held for export or re-export are generally exempt from Puerto Rico’s ad valorem inventory taxes (Trade.gov FAQ)

Who Qualifies?

Any company that imports, stores, processes, assembles, re-packages, or re-exports goods can apply to use FTZ operations, provided they follow CBP and FTZ Board rules.

Some additional eligibility notes:

  • Goods admitted to a zone for re-export may qualify for exemption from certain state and local taxes, such as inventory (ad valorem) taxation.

  • In 2024, CBP introduced a benefit allowing CTPAT Trade Compliance importers to store certain detained goods in an FTZ (with approval) under specific conditions. (U.S. Customs and Border Protection)

  • Non-CTPAT importers generally cannot use FTZs for goods detained for forced labor enforcement. (U.S. Customs and Border Protection)

Why choose 361 in San Juan?

Located minutes from the Port of San Juan with direct highway access (PR-22 & PR-165)

  • Operates within a CBP-certified Foreign-Trade Zone

  • Provides duty deferral, inventory tax exemption, and logistics efficiency

  • Offers temperature-controlled warehousing, 24/7 security, and office space for integrated operations

Choosing 361 gives your business a compliant, turnkey base inside a FTZ —linking U.S. and global trade flows efficiently and securely.