The Cuban government approved a new set of regulations for the purchase, sale, importation, assembly, and transfer of vehicle ownership, which includes transactions in foreign currencies, non-commercial imports, and new provisions for individuals, companies, and foreign residents in the country.
The regulations appear in the Official Gazette published this Tuesday and include Decree 163/2026 from the Council of Ministers and several complementary resolutions from the ministries of Transport, Domestic Trade, Foreign Trade, and Finance and Pricing.
The new legal framework specifies part of the reforms that the regime had announced in June to modify the acquisition and importation of vehicles by individuals and businesses.
The Decree 163 establishes that Cuban individuals and foreigners with permanent, temporary, real estate, provisional, or humanitarian residency may purchase new or used vehicles from authorized dealers.
These operations will be conducted in U.S. dollars or their equivalent in other convertible currencies, using instruments approved by the Central Bank of Cuba, including international cards and national prepaid cards.
The regulation also allows these individuals, along with certain Cuban and foreign entities, to transfer vehicle ownership through sale, trade, donation, or inheritance. These transactions must be formalized before a notary.
In private sales, the buyer must declare under oath the legal source of the money and list the vehicles they own. Payment may be made in Cuban pesos, dollars, or other convertible currencies, but not in cash.
The transmission must be registered in the Vehicle Registry corresponding to the new owner's address within 30 days following the transaction.
Taxes on the Transfer of Property and Inheritance and Personal Income taxes must also be paid, as applicable.
In terms of importation, Cubans and foreigners included in the regulation will be able to bring in, only once and for non-commercial purposes, a fully electric car or electric SUV, through unaccompanied baggage or shipment.
The vehicle will be exempt from taxes and tariffs if it arrives with a charging station powered by renewable sources that ensures full coverage of its energy needs.
When the electric vehicle does not meet that condition, Resolution 174/2026 establishes fixed customs tax amounts based on its value:
- Up to 10,000 dollars: 500 dollars.
- More than $10,000 and up to $20,000: $1,000.
- More than 20,000 and up to 30,000 dollars: 1,500 dollars.
- More than $30,000: $2,000.
Resolution 175/2026 also establishes a maximum fee of 22 dollars for the technical and productive services provided by Customs in each non-commercial import operation of an electric car.
The possibility that Cubans would be able to import electric cars directly had been suggested by the Government, but the Gazette now clarifies the conditions, limits, and tax benefits.
It will also be possible to import up to two electric mopeds or motorcycles, or one of each type. If the entry is made via shipment, only one unit will be allowed.
For combustion or hybrid mopeds and motorcycles, the regulation allows one unit with an engine of up to 250 cubic centimeters every five years.
It is also permitted to import an electric, hybrid, or combustion tricycle every five years; in the latter case, with an engine of up to 250 cubic centimeters.
Additionally, light trailers with a maximum load capacity of 750 kilograms will be allowed.
Along with each moped, motorcycle, or tricycle, two full-face protective helmets may be imported, and up to three if the vehicle includes a sidecar. These accessories will be exempt from customs duty.
Failure to comply with the established quantities and conditions will result in the confiscation of the asset by the General Customs of the Republic.
The direct importation of combustion or hybrid cars is generally not authorized. The decree reserves this possibility for certain categories of Cuban workers abroad.
The beneficiaries include members of state diplomatic, consular, and business missions, as well as cooperators, professionals, and other workers who have stayed for at least two consecutive years in the mission.
The crew members of ships and aircraft will be governed by specific regulations.
These individuals will be able to import or purchase in Cuba, once, a combustion, hybrid, or electric vehicle with an original capacity of up to eight seats.
The customs tax will be $100 for electric vehicles, $200 for hybrids, and $300 for combustion-engine vehicles.
The fee for the technical and production services of Customs will be eight dollars for any of those three modalities.
The new regulations also allow non-state legal entities, previously authorized by the Council of Ministers through the Ministry of Transport, to import components for assembling or manufacturing mopeds, motorcycles, tricycles, and new and electric cars intended for marketing.
These projects must include the necessary charging stations with renewable energy sources to ensure complete coverage.
State-owned enterprises, foreign investment modalities, and companies established between state and non-state entities may also be authorized to assemble or manufacture vehicles.
The legal package establishes special taxes for sales in foreign currencies. Luxury or high-end vehicles, both combustion and hybrids, will incur a tax rate of 35%; combustion cars, rural vehicles, and trucks will be taxed at 25%; hybrids that do not fall into the luxury category will have a rate of 15%, and imported electric vehicles will be taxed at 5%.
Electric vehicles assembled in Cuba will have a 3% tax rate. However, electric vehicles will be exempt from the special tax when sold with a charging station powered by renewable sources that ensures full coverage.
The Resolution 52/2026 also regulates the exit of vehicles from the tourism system. Economy or mid-range cars and motorcycles will have a usage limit of two years, while mid-high category or luxury cars, rural vehicles, and minibuses may be used for up to three years.
Buses with between 17 and 30 seats may remain in operation for up to five years, while those with more than 30 seats or double-decker buses will have a maximum limit of seven years. Transtur may request a well-justified extension if these periods cannot be met.
Once their operation is completed, Transtur will sell the vehicles to the CIMEX Corporation, except for the buses, which will be transferred to the Specialized Motor Services Company Motor Centro.
The sale in pesos of vehicles from the tourist system had been announced in 2024. However, their departure from Transtur does not imply an automatic sale to individuals. The vehicles in good condition will first be allocated to the priorities of the Economic Plan.
Those who do not qualify for those priorities but can recover may be sold in pesos to individuals only for replacement and through the ranking managed by the authorized marketing company.
The used vehicles and bodies available within the country will be sold exclusively by CIMEX and Servicios Automotores S.A.
The regulations also authorize resident individuals to import electric motors and their accessories to replace combustion engines and convert vehicles to electric, in accordance with established technical procedures.
The package prohibits the substitution of electric motors for combustion engines, although it allows the installation of range extenders and reclassifying the vehicle as hybrid after formalizing the change with the Vehicle Registry.
Revenue from excise and customs duties will be allocated to the Public Transport Development Fund, administered by the Ministry of Transport.
The Decree 163 repeals Decree 119 from December 2024, which supported the previous policy on the importation and commercialization of vehicles.
The new provisions will come into effect seven days after their publication in the Official Gazette.
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