THE MEANING OF VALUE AS FOR CUSTOMS. HOW TO DETERMINE IT
The Customs Duties´ limit and payment of non-commercial imports made by the passengers will be calculated from the value of the imported items as for Customs that are not exempt from payment.
According to the law, the Customs use three methods to determine the value, as for Customs, of the items passengers bring as part of their luggage:
- The buying invoice: It is used to value the equipment known as lasting equipment or electric appliances. To be accepted, it must have a reasonable price which does not presumably underestimates the price of the item.
- Goods declared by the passenger: It is mainly used for clothes and miscellanea when the Cuban peso value alternative method is not used due to the baggage characteristics.
- Internal Value List: It is used when the passenger does not show the buying invoice or when the item’s declared price is presumably underestimated.
Although this list covers all items that can be imported, it is normally used for those equipment known as lasting equipment or electrical appliances, in the cases previously described.
Weight / Value Alternative Method
The Automated Process to determine the price is applied with the purpose of facilitating the price calculation of those items imported by passengers and classified as miscellanea, in a ratio of 1kg = 10 .00 pesos.
The following items are considered MISCELLANEA: shoes, clothes, foodstuffs, household goods and personal cleanliness items, costume jewellery, lingerie, perfumes and the like.
Items not classified as MISCELLANEA (electric appliances and other lasting equipment, as well as their parts and pieces; and the like), are calculated separately, they are not weighted and are considered within the value limit the passenger has the right to import.
To apply the Cuban Peso Calculation, the Customs has installed an Electronic Scale System in all international airports along the country which, besides calculating the imported item according to its weight, automatically issues a bulletin with the written information about the clearance carried out, which includes the charges for the duties and services as applicable.
This calculation system is mainly used in the cases of citizens with permanent residency in Cuba who travel for personal reasons, and Cuban non resident citizens in the country.
Payment of Customs Duties
To the effects of payment of customs duties, will be considered as an import those items that a passenger enters the country apart of those considered to be Personal Effects.
Passengers importing products to a total value of up to fifty pesos and ninety-nine cnets ($ 50.99) in each trip are exempt from payment of customs duties
Passengers importing items to a value exceeding fifty pesos with 99 cents ($ 50.99) and up to a value of one thousand pesos ($1 000.00), shall pay a progressive customs tariff in correspondence with the importing value, as stated below:
- from $ 51.00 to $ 500.99 the 100 %
- from $ 501.00 to $ 1000.00 the 200 %
Cuban and Foreign citizens with permanent residency in the national territory, shall paid the customs duties in Cuban pesos (CUP) in the first import in each calendar year and in the second and subsequent imports within the calendar year (january 1 to december 31), the calculation of customs duties will be made in CUC and paid in Cuban pesos (CUP), according to the public exchange rate for the sales operations of CUC
Disclaimer: Throughout the remainder of 2012, the application of Resolution 222 of the Ministry of Finance and Prices will apply to imports made by passengers from August 2 to December 31, 2012.
All other passengers shall pay the customs duties in convertible pesos (CUC) or in the foreign currencies authorized by the Central Bank of Cuba.
Besides, passangers shall pay 2 pesos for clearance services.
All payment shall be made only in the window fitted out for this purpose by the Central Bank of Cuba.
Finally, sometimes excess baggage agreed with and paid to the transport company is confused with the value limit established by the Cuban Law or with the tax payment set as Customs Duties.
Excess baggage is the tariff charged by the transport company when the passenger’s baggage exceed the exemption granted according to the category of the travel ticket. The payment of the customs duties has nothing to do with the aforementioned; it is a tax established by the State and charged by Customs according to the value of the items intended to be imported.