The best guarantee for the facilitation and security of your IMPORT is to know the customs regulations that regulate it:
In accordance with the provisions of Decree Law 22 of November 24, 2020, the entry into the country of products whose import is not prohibited is admitted, whether they are sent as cargo, postal packages or unaccompanied luggage, or come as equipment belonging to passengers in general and Cubans crew members of ships or aircraft and seafarers, prior compliance with the established requirements and payment of the customs duties established in this Tariff.
Article 3. All products that are imported, including those that are exempt from the payment of duties or that enjoy the exemptions established in this Decree-Law, are declared to Customs in the established manner, except for the exceptions required by the international reciprocity.
It is necessary that you know your duties and rights before importing.
As established in Decree Law Decree Law 22 of November 24, 2020, the tariff debt is applicable to products imported by natural or legal persons residing in the national territory, it is paid in Cuban pesos, calculated on the value of import in US dollars (USD) and is based on an ad-valorem duty.
It is understood by ad-valorem duty, the percentage that is applied on the due value of imported products. To be continue…
To evaluate your IMPORT you should know that:
Decree Law 22 of November 24, 2020 defines that for the purposes of liquidating the ad-valorem duties established in the Tariff, Customs is empowered to take one of the following methods as the basis of the debt value:
a) The Customs Declaration;
b) the purchase invoice;
c) the reference value determined by Customs;
d) the value-weight alternative.
The valuation alternative to be used in the case of miscellaneous items is the value-weight one, and it is applied in accordance with what has been approved for this purpose by the General Customs of the Republic. For the application of this alternative, miscellaneous items are understood to be footwear, clothing, food, personal and household hygiene items, costume jewelery, perfumery and the like.
Products for which there is no reference value, the reference price that is available is taken as a basis.
Do not limit yourself to knowing when your IMPORT may be subject to exemptions and franchises, which is regulated in Decree Law 22 of November 24, 2020:
Non-commercial imports made by political asylees and refugees are exempt from paying customs duties when entering the country for the first time.
Non-commercial imports of the following products are also exempt from payment of customs duties:
a) Prepared pharmaceutical products, wheelchairs for the disabled, scientific, technical, art and literature books; musical scores; educational records, tapes, stills and motion pictures; pro
thesis, when they replace or substitute an organ or part of it; and equipment, books or materials intended for the blind.
b) used personal items brought with them by passengers in general and by Cuban crew members of ships and aircraft and sea workers.
c) Household goods and personal effects of people who arrive in Cuba for the purpose of permanent residence, in accordance with the provisions of current legislation.
d) Products for the personal use of foreign scholarship recipients residing in Cuba, as long as they maintain that condition and according to the regulations issued by the Minister of Finance and Prices.
e) the medals, decorations and awards granted abroad, and the products that Cuban citizens receive as gifts or prizes for their status as scientists, athletes, artists and others, provided that their origin is proven with the corresponding document.
In addition, products imported by the persons included in the exemptions established in Laws 981, of October 3, 1961 and 1089, of December 31, 1962, as well as those products that also enjoy exemptions.
Products are admitted free of duties and taxes, as temporary importation brought by foreigners in their capacity as artists, athletes, specialists, scientists, journalists and filmmakers, passengers, in transit and those people who arrive in the country in special circumstances.
Materials and objects to which this benefit is granted by international agreements to which Cuba is a party are exempt from paying customs duties.
Learn about the administrative sanctions that customs can exercise against natural persons, they are regulated in Decree Law 22.
Without prejudice to the criminal liability that may have been incurred, Customs carries out, according to the established procedure, the administrative confiscation of imported products in the following cases:
a) When their entry into the national territory is prohibited;
b) when the nature and functions of an article, the repetition of imports made, or the quantities of the same product are such that, in the opinion of the customs authority, they are commercial in nature;
c) when the products are brought or sent by fraudulent declaration;
d) the excesses of what is established in articles 12 and 13, as well as the limits established in the complementary provisions to this Decree-Law;
e) products imported by tourists that are not for their personal use, when they refuse to re-export them; Y
f) when the products are brought or sent in violation of the provisions of current legislation.
Without prejudice to the criminal liability that may have been incurred, when the customs authority determines the existence of repeated importation of an article or miscellany, it may temporarily limit the right to import, admitting only the personal effects of the offender, carrying out the administrative confiscation of the rest of the the products, as legally established.
Learn about one of the powers of the Head of Customs, as well as the functions of other agencies. Established in Decree Law 22
The Head of the General Customs of the Republic is empowered to:
a) Approve the procedure for the temporary limitation of the right to import of natural persons, in accordance with the conditions regulated in this Decree-Law.
b) Establish the list of reference values for the purpose of determining the amount owed for the settlement of ad-valorem rights.
The Minister of Finance and Prices, after hearing the opinion of the interested organizations, establishes the list of products whose non-commercial importation is prohibited; This list can be varied in the opportunities that are considered pertinent.
The Minister of Finance and Prices is empowered to:
a) Authorize the importation of products above the values established in articles 12 and 13.
b) Establish variations in the tariff scales of this Tariff, when it responds to the interests of the nation.
c) Grant total or partial exemptions from the payment of customs duties established by this Tariff, in those cases where circumstances so advise.
d) To dictate how many complementary provisions are necessary for the application of what is provided in this Tariff.
Products for which there is no reference value, the reference price that is available is taken as a basis.
Exemptions
Products that can be imported exempt from payment of customs duties are:
• Prepared pharmaceutical products,
• Wheelchairs for invalids,
• scientific books,
technical, art and literature;
• musical scores; records, magnetic tapes,
• fixed views
and motion pictures for teaching;
• prostheses, when replacing or replacing a
organ or part of it;
• equipment, books or materials intended for the blind;
• used personal items that passengers bring with them;
• the personal effects of the people who arrive in Cuba with the
purpose of permanent residence;
• household items;
• products for the personal use of foreign scholarship recipients residing in Cuba,
As long as they maintain that condition and according to the regulations issued by the Minister of Finance
and prices;
• medals, decorations and prizes awarded abroad, and
• the products
that Cuban citizens receive as gifts or prizes for their status as scientists,
athletes, artists and others, as long as their origin is proven with the document
correspondent.
In addition, they are exempt from the payment of customs duties, the products
imported by the persons included in the exemptions established in the laws 981,
of October 3, 1961 and 1089, of December 31, 1962, as well as those products
that also enjoy exemptions; as well as import
temporary, foreigners bring in their condition of artists, athletes, specialists,
scientists, journalists and filmmakers, transit passengers and those arriving
to the country in special circumstances.
Limitations
The total value of the products included in each shipment cannot exceed two hundred (200) United States dollars (USD)
In the case of products belonging to passengers, the value of the products
included in the baggage, cannot exceed one thousand (1,000) United States dollars (USD).