P.R. Laws tit. 13, § 2201
As soon as this act takes effect, all coffee introduced into Puerto Rico shall pay a duty of thirty (30) cents a pound for raw coffee and thirty-six (36) cents a pound if roasted or ground coffee, said duty to be collected by the Federal Customs Service established in Puerto Rico, under such regulations as it may promulgate therefor.
The Secretary of Agriculture is hereby authorized to reasonably reduce or increase the duty levied by this chapter, after a public hearing to such effect, in those cases in which, because of fluctuations in the market price of the product, an increase or decrease in production, technological changes, or the general condition of the coffee industry, would endanger its economic stability, and such reduction or increase, in his judgment, is needed for the protection of the consumer and the industry. If the duty is increased, under no circumstances shall it exceed two dollars and fifty cents ($2.50) a pound for raw coffee, and three dollars ($3.00) a pound if roasted or ground coffee.
If said duty is reduced, under no circumstance shall it be less than twenty cents (20) a pound for raw coffee and twenty-four cents (24) a pound if roasted or ground coffee. Any reduction or increase determined by the Secretary of Agriculture shall be subject to the approval of the Governor. Any resolution increasing or reducing the duty levied shall be accompanied by a statement on the considerations borne in mind for the change. The phrase “introduced into Puerto Rico”, as used in this chapter, shall mean the importation into Puerto Rico of coffee coming from any foreign country, as well as coffee brought into Puerto Rico from any state, territory, district or possession of the United States or any other place under the jurisdiction of the United States. The word “coffee”, as used in this chapter shall comprise raw, roasted or ground coffee, or coffee prepared in any way; it being understood, that in the case of the introduction into Puerto Rico of coffee preparations in any manner other than raw, roasted or ground coffee, the duty shall be computed on the basis of its equivalence in raw coffee, as provided in this chapter.
History —May 5, 1931, No. 77, p. 474, § 1; Apr. 9, 1934, No. 7, p. 206, § 1; July 11, 1935, No. 4, p. 60, § 1; June 21, 1955, No. 95, p. 500, § 1; Feb. 18, 1960, No. 1, p. 1, § 1; June 29, 1965, No. 109, p. 299, § 1; July 16, 1979, No. 113, p. 263, § 1; June 3, 1982, No. 40, p. 89, § 1; June 1, 1984, No. 48, p. 130, § 1; Dec. 20, 1991, No. 109, § 1.