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 currency, non-commercial imports, and new provisions for individuals, businesses, and foreign residents in the country.
The regulations appeared in the Official Gazette published this Tuesday and include the Decree 163/2026 from the Council of Ministers and several complementary resolutions from the ministries of Transportation, Domestic Trade, Foreign Trade, and Finance and Prices.
The new legal framework specifies part of the reforms that the regime announced in June to modify the acquisition and importation of vehicles by individuals and companies.
The Decree 163 establishes that Cuban individuals and foreigners with permanent, temporary, real estate, provisional, or humanitarian residence may acquire new or used vehicles from authorized dealers.
These operations will be carried out in U.S. dollars or their equivalent in other convertible currencies, using the 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 ownership of vehicles through sale, exchange, donation, or inheritance. The transactions must be formalized before a notary.
In private sales, the buyer must declare under oath the legal origin 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 transfer must be registered in the Vehicle Registry corresponding to the new owner's address within 30 days following the transaction.
Taxes on Property Transfers, Inheritance, and Personal Income must also be paid, as appropriate.
In terms of importation, Cubans and foreigners covered by the regulation may bring in, once and for non-commercial purposes, a fully electric car or electric SUV, through unaccompanied luggage or shipping.
The vehicle will be exempt from taxes and tariffs if it arrives accompanied by 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 amounts of customs tax based on its value:
- Up to 10,000 dollars: 500 dollars.
- More than 10,000 and up to 20,000 dollars: 1,000 dollars.
- More than $20,000 and up to $30,000: $1,500.
- More than 30,000 dollars: 2,000 dollars.
Resolution 175/2026 also sets a maximum fee of 22 dollars for the technical and productive services provided by Customs for each non-commercial import operation of an electric car.
The possibility that Cubans could directly import electric cars had been announced by the Government, but the Gazette now specifies the conditions, limits, and tax benefits.
You may also import up to two mopeds or electric motorcycles, or one of each type. If the entry is made via shipment, only one unit will be allowed.
For combustion or hybrid motorcycles and mopeds, the regulation allows for one unit with an engine of up to 250 cubic centimeters every five years.
It is also allowed to import an electric, hybrid, or combustion tricycle every five years; in the latter case, with an engine of up to 250 cubic centimeters.
Similarly, light trailers with a maximum load capacity of 750 kilograms will also be permitted.
Along with each moped, motorcycle, or tricycle, two full-face helmets for protection may be imported, and up to three if the vehicle includes a sidecar. These accessories will be exempt from customs tax.
The failure to comply with the specified 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 automobiles is generally not authorized. The decree reserves this possibility for certain categories of Cuban workers abroad.
Among the beneficiaries are members of state diplomatic, consular, and business missions, as well as collaborators, professionals, and other workers who have remained 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 buy in Cuba, only once, a combustion, hybrid, or electric vehicle with an original capacity of up to eight seats.
The customs tax will be 100 dollars for electric vehicles, 200 for hybrids, and 300 for combustion engines.
The fee for the technical and productive 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 should include the necessary charging stations with renewable sources to ensure complete coverage.
State-owned enterprises, foreign investment modalities, and joint ventures between state and non-state entities will also be authorized to assemble or manufacture vehicles.
The legal package establishes special taxes on sales in foreign currency. Luxury or high-end combustion and hybrid vehicles will have a rate of 35%; combustion cars, rural cars, and trucks will be taxed at 25%; hybrids not classified as luxury will be subject to a 15% rate, and imported electric vehicles will have a rate of 5%.
Electric vehicles assembled in Cuba will have a rate of 3%. However, electric vehicles will be exempt from the special tax when sold with a charging station based on renewable sources that ensures complete coverage.
The Resolution 52/2026 also regulates the exit of vehicles from the tourist system. Economy or mid-range cars and motorcycles will have a two-year usage limit, 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 can remain in operation for up to five years, while those with more than 30 seats or double-decker buses will have a limit of seven years. Transtur may request a well-founded extension when these periods cannot be met.
Once their use is complete, Transtur will sell the vehicles to Corporación CIMEX, except for the buses, which will be transferred to the Empresa de Servicios Automotores Especializados Motor Centro.
The sale in pesos of vehicles from the tourism system had been announced in 2024. However, their release from Transtur does not imply automatic sales to individuals. 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 be recovered, may be sold for pesos to individuals only through replenishment and following the ranking managed by the authorized marketer.
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 replacement of electric motors with combustion ones, although it allows for the installation of range extenders and reclassifying the vehicle as hybrid after formalizing the change with the Vehicle Registry.
The revenues from special and customs taxes will be allocated to the Public Transport Development Fund, managed 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.
Related videos:
Filed under: