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%.