(a) Toda persona que importe o introduzca espíritus destilados y bebidas alcohólicas será responsable individual o solidariamente, según sea el caso, de los impuestos que por esta parte se fijan a los productos tributables que importe o introduzca.
(a) La persona que importe o introduzca espíritus destilados o bebidas alcohólicas quedará relevado de la responsabilidad contributiva cuando transfiera o endose a otro traficante autorizado por el Secretario el conocimiento de embarque u otro documento referente a dichos espíritus y bebidas alcohólicas, mientras los mismos permanezcan bajo la custodia de la compañía naviera, la aduana, expreso o de cualquier porteador que los hubiere traído a Puerto Rico. En este caso la responsabilidad contributiva recaerá sobre el traficante adquirente de dichos espíritus y bebidas alcohólicas.
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