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New customs regulations and
tariffs
• New
regulations modifying customs duties and the assigned value of
non-commercial imported items have recently gone into effect
O. Fonticoba Gener
AS of August 2, Cuban and permanent resident travelers returning
to the country are required to abide by the Ministry of Finance
and Prices Resolution No. 222, which modifies pre-existing
tariffs on imported items for non-commercial use, applied by the
country’s customs agency, the Aduana General de la República
(AGR).
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Tariff rates are graduated according
to the value of imports, according
to Carmen Arias Suárez, deputy
director of the AGR customs
procedures department.
(Foto: Anabel Díaz Mena) |
Changes to
the fee structure include the replacement of the three
previously used tariff rates with just two. One regulation which
did not change was the designation of the first 25 kilograms of
a traveler’s luggage as duty-free, personal effects. The
exemption of 10 kilograms of medicine, prostheses, scientific
books or wheelchairs remains unchanged, as well.
As before, non-commercial items valued at less than $50.99 are
not subject to customs duties either.
Duties equal to 100% of the value are levied on products which
are appraised at $50.99 to $500.99. In other words, the tariff
charged is equal to the product’s value. For products valued
between $501 and $1,000, the tariff is 200%, twice the value.
According to Carmen Arias Suárez, deputy director of the AGR
customs procedures department, if the total value of imported
items falls within the second category, the first $500.99 will
be charged at the first category rate and the remainder at the
higher rate. For example, if a product is valued at $1,000,
$500.99 of its value will be charged at the 100% rate and the
balance of $499.01 at the 200% rate.
MORE CLARIFICATIONS
One of the changes introduced in Resolution No. 222 involves
the currency in which duties are paid.
The new regulations stipulate that the first payment made on
products imported during a calendar year (January 1 – December
31) is made in CUP, while tariffs levied on a second occasion,
during the same year, are charged in CUC, and paid in CUP, at
the standard exchange rate.
The beginning of the 2012 calendar year is, however, defined as
August 2, the date on which Resolution No.222 became effective.
According to Arias Suárez, on a first trip abroad, imports to be
considered by customs authorities, and on which travelers must
pay tariffs in CUP, are any products in excess of the $50.99
duty free allowance and 25 kilograms of personal effects.
"If during the rest of the year, this same person travels again,
and the articles brought back to the country do not exceed a
value of $50.99 – not including 25 kilos of personal effects –
the traveler will not be required to pay any tariffs, the items
carried are not considered imports.
"If, on the other hand, items carried exceed these amounts, they
will be considered a second import and tariffs in CUC will be
levied, the equivalent of which is paid in CUP.
DUTY ON PACKAGES SENT TO CUBA
Other changes in customs duties went into effect September
3, when AGR Resolution No.122 became effective. These
regulations address packages sent to Cuba via air, maritime,
postal or courier services.
The changes include the extension of the weight-value appraisal
method to all delivery methods, with one kilo of miscellaneous
items valued at one dollar in all situations. Eliminated is the
previous formula, one kilogram valued at $20, used for postal
and courier service delivered packages.
To determine the value of products which are not considered
miscellaneous, such as electrical appliances and durable goods,
other methods are used, including sales receipts, declarations
and the Non-commercial Imports Standard Customs Valuation List.
Different means can be used independently to evaluate individual
items.
Arias Suárez explained that Customs may disregard declarations
made by recipients of packages if they appear to undervalue the
contents. In these cases, customs agents will make use of the
Standard Customs Valuation List, made public at the end of 2010
with the implementation of AGR Resolution No.321.
The regulations also allow for other techniques to be used to
assign a value to miscellaneous items, such as automatic
dispatches which indicate the weight of a package.
On September 3, in addition to regulations contained within
Resolution No.122, others in Resolution No.223 from the Ministry
of Finance and Prices became effective. These stipulate that
duties owed by individuals who receive packages from abroad,
will be levied in CUC.
"The limit in these cases is 200 CUC," the AGR deputy director
clarified, "The first 30 – the equivalent of 3 kilograms of
miscellaneous items - are duty-free. In other words, if the
value of the package contents reaches the limit, the charge will
never exceed 170 CUC."
These regulations, and others governing Cuban customs, will be
published shortly in a pamphlet, entitled Normas Aduaneras
(Customs Regulations) which all travelers should consult.
Recuadro
TARIFFS LEVIED BEFORE RESOLUTION NO. 222
$51 to $250.99: 100% of the import’s value.
$251 to $500.99: 150% of the import’s value.
$501 to $1000: 200% of the import’s value.
CURRENT TARIFFS:
$51 to $500.99: 100% of the import’s value.
$501 to $1000: 200% of the import’s value.
Sales receipt: Used to determine value of durable goods
and electrical appliances.
Miscellaneous items: shoes, clothes, food, personal
hygiene items, housewares, jewelry, lingerie, perfume and the
like.
Listado de Valoración en Aduana para la
importación sin carácter comercial (Non-commercial
Imports Standard Customs Valuation List): Used when the traveler
does not present a sales receipt or when a declaration appears
to undervalue an item
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