Import regulations and customs duties
Cuba applies special duties in regard to temporary imports, for instance.
The nomenclature in force is the harmonised system of Brussels. Cuba has lowered its customs duties since 1996, which range from 0 to 30% (within the frame work of the most favoured nation clause) according to the nature of the products. However, some products are more taxed in order to protect local productions ( such as fizzy drinks, beers, spirituous liquors).
VAT applied to goods imports:
==> standard rate: there is no VAT in Cuba, but a tax on sales which rate varies according to the nature of the products.
==> reduced rate: there is no reduced rate.
Another 0.35% customs clearance is levied when introducing goods in Cuba.
There are different distribution networks: chains meant for tourists, chains meant for the population and foreign residents, and intermediaries.
Transportation of goods
Cuba is a member of the WIPO (World Intellectual Property Organization) since 1975. The competent institution concerning industrial property is the Cuban Office of Industrial Property (OCPI/COIP). Cuba has subscribed to most of the international conventions (except the Berne Convention).
Patents and brands
In Cuba patents and trademarks have to be applied for by going to the OCPI. There are 3 types of patents: patent of invention, patent for a complement of invention and patent for industrial models.