Non-commercial tariff. In Cuba, it is regulated by Decree Law No. 22, dated April 16 , 1979 , and its complementary regulations. The treatment of non-commercial imports is subdivided into two: imports made by natural persons as passengers or by shipments and imports made by legal entities.
Summary
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- 1 Non-commercial imports made by natural persons as passengers
- 2 Products exempt from the payment of customs duties
- 3 Non-commercial imports made by natural persons through shipments
- 4 Non-commercial imports made by legal entities
- 5 See also
- 6 Sources
Non-commercial imports made by natural persons as passengers
All imported products, including those that are exempt from the payment of duties or that are exempt from duty, must be declared to Customs in the established manner, except for the exceptions required by international reciprocity.
The maximum authorized value level for non-commercial imports made by natural persons as passengers in the country is 1,000 pesos, of them, exempt from payment personal effects up to a value of 50 pesos and for the rest (from 51 to 1000 pesos), fees must be paid applying the following Progressive Rates:
From $ 51.00 to $ 250.99 ……………………… .. 100%
From $ 251.00 to $ 500.99 ……………………… 150%
From $ 501.00 to $ 1,000.00 ……………………. 200%
The payment of customs duties must be paid in Cuban pesos (CUP) by the following passengers:
- Cuban permanent residents in the national territory, and
- permanent resident foreigners in the national territory.
The rest of the passengers must make the payment of the customs duties in convertible pesos ( CUC ) or in the foreign currencies authorized by the Central Bank of Cuba .
Products exempt from the payment of customs duties
The following may be imported exempt from payment of the established rights:
- Medicines, prosthetics and wheelchairs for use by sick and disabled people.
- Books and articles for teaching.
- The household goods of the people who arrive in Cuba with the purpose of residing permanently
- The 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, provided their origin is proven with the corresponding document.
- The products, which as a temporary import, are brought by foreigners as artists, athletes, specialists, scientists, journalists and filmmakers, passengers in transit and those who arrive in the country in special circumstances.
Non-commercial imports made by natural persons through shipments
The maximum value limit established for non-commercial shipments destined for natural persons is two hundred 200 pesos and is exempt from the payment of customs duties for a total value of up to thirty 30 pesos. Items that exceed the value pay a 100% fee.
The payment of customs duties, for shipments received by post and courier, is paid by the recipient in Cuba in Cuban pesos. When it comes to shipments sent by air or sea, customs duties are paid in Cuban pesos by permanent residents in the national territory and in convertible pesos (CUC) by the rest of the people.
Non-commercial imports by legal entities
Non-commercial imports made by legal entities pay a rate of 30% on the total value of the products they import (inputs, samples and proportional material) and for light motor vehicles, a rate of 100% is applied.
The payment of tariffs is made in Cuban pesos by state-owned companies and commercial companies with fully Cuban capital and in convertible pesos by entities created under Law No. 77, “On Foreign Investment”.
