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.