Cuba Introduces New Commercial Import Option for Individuals (Gaceta Oficial No. 83)

What changed

Gaceta Oficial No. 83 Ordinaria (5 October 2026) contains three instruments. (1) Decreto-Ley 132/2026 modifies Cuba's customs framework for imports by natural persons: a natural person whose merchandise does not qualify for normal non-commercial import treatment may, under the conditions established, opt to formalize it as a commercial import. The decree-law expressly states that this does not constitute a foreign-trade activity (“actividad de comercio exterior”). It is a customs mechanism, not a licence to operate as an import company. (2) Resolución 197/2026 (Ministerio de Finanzas y Precios) sets progressive customs duties, payable in USD, for qualifying commercial imports by travellers: 15% on the value up to USD 2,000; 20% on the portion above USD 2,000 up to USD 4,000; 25% on the portion above USD 4,000 up to USD 6,000; 30% on the portion above USD 6,000. Each rate applies only to its own bracket, not to the entire value. For qualifying imports through shipments, the applicable tariff can be 30% under the Resolution. Separately from these duty percentages, Resolución 197/2026 also establishes maximum technical customs-service fees in USD, ranging from USD 2 for values up to USD 200 to USD 50 for values above USD 6,000; these are separate customs service charges, not part of the customs-duty percentage. The Resolution provides for payment of the customs tax and customs services using national or international cards in USD, while cash payment is only permitted at airports through entities authorized for that purpose. (3) Resolución 340/2026 (Aduana General de la República) updates the rules for non-commercial imports by natural persons, including passenger baggage, shipments, household and personal imports, reference values, customs assessment, and the treatment of merchandise that exceeds normal limits or is determined to have commercial characteristics. Such merchandise can now be formalized through the commercial-import option instead of simply falling outside the permitted regime. Effective dates: Resolución 197/2026 and Resolución 340/2026 each enter into force seven days after their publication in the Gaceta Oficial; since Gaceta Oficial No. 83 was published on 5 October 2026, these provisions take effect on 12 October 2026. The effective date of Decreto-Ley 132/2026 depends on its own final provision and is not inferred here from the two resolutions.

Who it affects

Foreign residents in Cuba · Cubans living abroad · Property owners importing equipment or furnishings · Renovation projects · Hospitality businesses · Private entrepreneurs · Investors supplying projects in Cuba

What it means in practice

Why this matters: goods such as appliances, furniture, tools, renovation equipment, computers, business equipment and hospitality equipment that exceed personal import limits may now have a clearer legal route into Cuba. Not all such goods automatically qualify: customs classification, prohibited and restricted goods, sector rules and other legal requirements still apply. These customs rules do not change Cuban property law and do not create any new right for foreigners to purchase residential property.

CPS note

Does this mean MiPyMEs can import anything freely? No. This customs mechanism for natural persons is separate from the legal framework governing import and export operations by Cuban economic actors such as MiPyMEs. Cuba is also implementing broader reforms affecting private businesses, including import/export, but each activity remains subject to its own regulatory framework. A purchase permitted under Cuban law is also not automatically permitted under U.S. sanctions regulations. Official source: Gaceta Oficial de la República de Cuba, No. 83 Ordinaria, 5 October 2026.

Last verified: 6 October 2026