Chapter 11 provides incentives for strategic industries not fully covered in other chapters, including air transportation, maritime transportation, and cruise operations. These industries are essential to Puerto Rico's connectivity, logistics, and economic infrastructure.

Benefits include reduced corporate income tax rates on transportation income, property tax exemptions on vessels and infrastructure, and municipal tax relief. Tax decrees provide long-term stability important for capital-intensive fleet and infrastructure investments.

Eligibility requires providing defined transportation services benefiting Puerto Rico's economy, maintaining substantive operational presence, and meeting regulatory requirements for air or maritime operations. Companies must demonstrate services significantly connect Puerto Rico to other jurisdictions.

The chapter strengthens Puerto Rico's role as a transportation and logistics hub in the Caribbean, supporting tourism, manufacturing, exports, and commerce while enabling other economic sectors to grow through reliable connectivity.