The Ministry of Finance and Prices (MFP) issued Resolution 169 on May 30, 2025, published in the Official Gazette No.60, which updates the tax framework associated with the importation and use of technologies related to renewable energy sources (RES).
This measure is presented as support for Decree-Law 345 "On the Development of Renewable Sources and the Efficient Use of Energy," dated March 23, 2017, and the government program to restore the National Electroenergetic System.
Among the provisions, the exemption from the payment of Customs Tax for individuals on the non-commercial importation of photovoltaic solar systems and their essential parts and components is reaffirmed, a benefit that has been in effect since 2021.
It is now also extended to legal entities and the benefited tariff codes are expanded.
New tax-exempt items are being added, such as chargers for electric vehicles and equipment for processing biomass. However, separate presentation requirements before Customs remain in place -these must not be included in the import value and should be presented separately from other products- and many products still are not directly included.
In this regard, if a person is interested in the importation of goods related to the use of Renewable Energy Sources (RES), and these are not listed in Annex 2 of Resolution 169/2025, "there is the possibility to request the benefit from the Minister of Finance and Prices, and if this condition is met, the benefit is granted through a Resolution," clarified a notice from this government body.
The importation by legal entities of raw materials, components, parts, pieces, equipment, and accessories that contribute to the improvement of energy efficiency may also be eligible for rebates or exemptions on customs duties, "when economically justified, upon request to this Ministry."
The requirement for prior approval from the MFP for importing machinery by the state or private sector is eliminated; however, if the item is not listed, it must still be processed on a case-by-case basis.
The "non-collecting" tariff system for the commercialization of technologies related to renewable energy sources is maintained, as well as the exemption from the Income Tax for up to eight years for state and private entities that implement electricity generation projects using clean energy.
But this prerogative requires certification from the National Office of Tax Administration (ONAT) and a technical opinion from the National Office for the Control of the Rational Use of Energy (ONURE), all subject to a process conditioned by the discretion of the entities.
In theory, the aim is to streamline processes and encourage investments. In practice, however, the modifications continue to adhere to a centralized logic that relies on specific requests and approvals, without providing clear assurances of equity in access.
In 2021, the Cuban Customs announced that the importation of solar panels, their parts and components, for non-commercial purposes could be done through accompanied and unaccompanied luggage; as well as using air, sea, or postal shipments. It specified that the merchandise must be identified and separated from the rest of the luggage for proper processing at the country's customs points.
Following the publication of the Resolution 206/2021 from the Ministry of Energy and Mines, the importation of solar heaters, photovoltaic pumps, small wind turbines, membrane biodigesters, biogas motor pumps, solar lighting, and solar air conditioning systems was authorized, exempt from customs duties.
The measure, announced days after the protests on July 11 across the country, occurred amid the energy crisis the nation is facing due to broken thermal power plants, lack of financial credit to procure oil on the international market, economic sanctions resulting from the U.S. embargo, blackouts during long hours, and public discontent.
Four years later, the island is facing a worsening of the chronic energy crisis with daily blackouts due to technological obsolescence and a lack of fuel. Authorities promise improvements, but the situation continues to deteriorate.
The Cuban government is betting on the expansion of renewable energy use, which represents less than 5% of the national energy mix. In fact, officials state that the island will soon rank among the top three countries in the world in making rapid progress towards the transition to clean energy, amid the profound energy crisis currently facing the nation.
In this regard, the investment budget for 2025 shows a partial shift in spending priorities, with a significant increase in renewable energy and debt repayment.
During the last few months, several solar parks have been inaugurated amidst a severe energy crisis in the country. However, Cubans, increasingly skeptical, do not see “even a slight improvement”. This is expressed on social media, where they harshly question the real utility of these investments. Others sarcastically point out that the solar panels seem to only support the government's narrative, not the needs of the people.
The ruler Miguel Díaz-Canel
However, this measure comes with a significant limitation: the lack of batteries to store the generated electricity, which means that solar energy can only be used in real time, during the day, with no possibility of meeting nighttime demand, when consumption is at its highest.
The authorities are reiterating the commitment to
Frequently Asked Questions about Importing Solar Panels in Cuba
What customs benefits does Cuba offer for the importation of solar panels?
Cuba maintains the exemption from Customs Duty for the non-commercial importation of photovoltaic solar systems, including their essential parts and components. This benefit, which has been in effect since 2021, now also applies to legal entities, and the codes for which this exemption applies have been expanded.
How does the lack of batteries affect the implementation of solar energy in Cuba?
The lack of batteries for storing electricity generated by solar panels limits the use of energy to daylight hours, as it cannot meet nighttime demand. Although the storage infrastructure is underway, the absence of these batteries means that solar energy can only be used in real-time.
What additional measures have been taken to promote the use of renewable energy in Cuba?
The Cuban government has eliminated the prior approval requirement for importing machinery by the state or private sector, as long as it is economically justified. Additionally, the exemption from the Profit Tax for up to eight years is maintained for electricity generation projects using clean energy, although it requires certification from the ONAT and a technical report from the ONURE.
Filed under:
