Now pragmatically, at customs they don't generally check the sizes of the bottles nor that one is USVI distilled, so its probably safe to bring in 6 litres and they won't charge you any duty.

In addition you can bring in $1000 of duty free good per person, regardless of age which only matters for alcohol and tobacco. SZo if you have 5 people bring in $5000 dollars of goods. The allowance every where else is $400 per person and 1 quart per adult, including Puerto Rico.

It all depends upon what you mean by "duty free".

You can go to the Bacardi factory or any Pueblo grocery store and buy CASES of rum and ship it back as luggage because, technically, you're already in the US. No duty on the purchase. You could buy cases of other stuff, too, but I don't recommend it. Probably cheaper at home.

You will clear customs at your first US port. If San Juan is the port on the way back, it's done and you can buy anything you want, "duty free".

There are several non-export rums, made in small quantities by Bacardi, Serralles and Barrillito, that are highly prized. The only place you can buy them is on the island.

Puerto Rico is part of the United States, even though it's not a state. (Maybe, someday, it will be.) Thus, when you purchase liquor (or anything else) on PR you are technically in the U.S.A. The prices in the grocery store or at the Bacardi factory are not "duty-free" prices.

The USVI are not part of the U.S. in the same way, thus there is a limit on "duty-free" purchases. Liquor from St. Thomas, for example, has a duty-free limit but it's often cheaper to buy more and pay the duty, particularly for liquers. Some people just whip down to the local K-mart and load up their suitcases with cheap booze and don't declare it. I always hope they get caught.

And that the Customs people pass on the info to the IRS.

What I don't know for sure is what happens if you buy liquor in the duty-free shops at the piers when you embark on a cruise. In theory, those purchases should be subject to the customs regulations of the ports one visits, but I've seen LOTS of booze sail out of those shops onto ships. And the sales people at the piers don't really check your tickets all that carefully if you make a post-cruise purchase. Don't try it at the airport, though.

My guess (and it's only a guess) is that if you still have a bottle left from the DFS at the pier in San Juan, you have to count it in your allowance when you come back into the country.

Pam (formerly of Puerto Rico)
http://happysails.com

The 'meat' of the matter -

PERSONAL EXEMPTIONS
What are your personal exemptions?
After an absence of 24 hours or more
You can claim up to $50 worth of goods without paying duty or taxes. This is your personal exemption. You cannot include tobacco and alcohol in your 24-hour exemption.
If the goods you bring in are worth more than $50 in total, you cannot claim this exemption. Instead, you have to pay duties on the full value.
After an absence of 48 hours or more
You can claim up to $200 worth of goods without paying duty or taxes. These goods can include some tobacco products and alcoholic beverages.
After an absence of seven days or more
You can claim up to $750 worth of goods without paying duty or taxes. These goods can include some tobacco products and alcoholic beverages.
To calculate the number of days you have been absent, do not include the date you leave Canada but include the date you return. It is dates that matter, not times. For example, we consider you to have been absent seven days if you left Friday the 7th and returned Friday the 14th.
Who is eligible for these exemptions?
You are eligible for a personal exemption if you are:
* a Canadian resident returning from a trip abroad;
* a former resident of Canada returning to live in this country; or
* a temporary resident of Canada.