Panels, batteries, and more: list of renewable energy equipment that can be imported duty-free in Cuba

Photovoltaic panels, batteries and electric cells, lithium-ion accumulators, transformers, and other electrical components are part of the goods related to renewable energy that can be imported into Cuba without paying Customs Tax, under the regime that will be in effect until December 31, 2027.

The relationship is mentioned in the , through Resolution 180/2026 of the Ministry of Finance and Prices.

The regulation exempts individuals and legal entities from the payment of Customs Duty for the importation of photovoltaic solar systems and their essential parts and components, provided they fall under the tariff codes listed in Annex I.

These are the 60 merchandise subheadings listed in Annex I:

• Plates, sheets, leaves, and strips of polyethylene.
• Screws.
• Wood screws.
• Screws and threaded rings.
• Drilling screws.
• Screws and bolts, including their nuts and washers.
• Nuts.
• Other threaded items.
• Spring washers and other safety washers.
• Other washers.
• Rivets.
• Laces and clips.
• Other items without threading.
• Bars and profiles of refined copper.
• Refined copper wire with a cross-sectional area of over 6 mm.
• Hinges, including pins and other types of hinges.
• Other fittings, hardware, and similar items for furniture.
• Other fittings, hardware, and similar items.
• Photovoltaic generators of direct current with a power of 50 W or less.
• Photovoltaic generators with a direct current power output greater than 50 W.
• Alternating current photovoltaic generators.
• Wind power generators.
• Liquid dielectric transformers with a power rating of 650 kVA or less.
• Liquid dielectric transformers with a power rating greater than 650 kVA and less than or equal to 10,000 kVA.
• Liquid dielectric power transformers over 10,000 kVA.
• Other transformers with a power rating of 1 kVA or less.
• Other transformers with a power rating above 1 kVA and equal to or less than 16 kVA.
• Other transformers with a power rating greater than 16 kVA and less than or equal to 500 kVA.
• Other transformers with a power rating greater than 500 kVA.
• Static converters.
• Manganese dioxide electric cells and batteries.
• Lithium ion batteries.
• Other electrical accumulators.
• Indicator panels with built-in LCD or LED devices.
• Other electrical signaling devices with acoustic or visual alerts.
• Parts of electric signaling devices for sound or visual alerts.
• Fixed capacitors designed for electrical networks of 50/60 Hz and reactive power of 0.5 kvar or higher.
• Fuses and fuse circuit breakers for voltages exceeding 1,000 volts.
• Breakers for voltages below 72.5 kV.
• Other circuit breakers.
• Switches and circuit breakers.
• Lightning rods, surge protectors, and transient overvoltage suppressors.
• Other devices for cutting, protecting, or connecting electrical circuits for a voltage exceeding 1,000 volts.
• Other devices for the protection of electrical circuits with a voltage equal to or less than 1,000 volts.
• Other switches, disconnectors, and changers.
• Frames, panels, consoles, cabinets, and other supports for the control or distribution of electricity with a voltage of 1,000 V or lower.
• Frames, panels, consoles, cabinets, and other supports for the control or distribution of electricity with a voltage higher than 1,000 V.
• Frames, panels, consoles, cabinets, and other supports for control or electrical distribution equipment, without their devices.
• Other components intended for devices for cutting, protection, connection, control, or electrical distribution.
• Photovoltaic cells assembled into modules or panels.
• Electric lamps and fixtures for ceiling or wall designed exclusively for LED light sources.
• Other ceiling or wall lamps and electric light fixtures.
• Table, office, headboard, or floor lamps designed solely for LED light sources.
• Other electric lamps for tables, offices, bedside, or floor use.
• Photovoltaic luminaires designed exclusively for LED light sources.
• Other fixtures designed solely for LED light sources.
• Other lights and lighting devices.
• Glass parts for lighting fixtures and lighting devices.
• Plastic parts for luminaires and lighting equipment.
• Other parts for luminaires and lighting devices.

In addition to detailing the 60 tariff subheadings in Annex I, Resolution 180/2026 expressly mentions among the benefitted equipment solar heaters, photovoltaic pumps, small wind turbines, geomembrane biodigesters, biogas motor pumps, solar lighting, and solar air conditioning systems, provided they are included in the tariff codes listed in that annex.

The regulation also mentions chargers for electric vehicles that operate from renewable energy sources and equipment intended for biomass processing to produce energy, as well as their essential parts and components, under the same tariff conditions.

The Annex I is not limited to finished equipment. It also includes sub-items corresponding to screws, bolts, nuts, washers, bars and wires of copper, hardware, and various electrical components.

However, their inclusion on the list should not be interpreted as a general exemption for any merchandise in those categories: Resolution 180/2026 links the benefit to the systems, equipment, parts, and pieces described in its First and Second sections.

For individuals, there is also a specific provision: the goods mentioned in those two sections do not count towards the value of non-commercial authorized imports, provided that they are presented to Customs separately from the rest of the imported items.

Resolution 180/2026 does not create the exemption for these technologies from scratch. The provision maintains a regime that already existed, repeals Resolution 41 from February 2026, and combines existing benefits with new tax incentives associated with renewable sources.

The regulation also includes an Annex II for raw materials, components, parts, pieces, equipment, and accessories imported by legal entities to execute investment processes or manufacture equipment, devices, or spare parts intended for the utilization of renewable sources.

Additionally, the state sector and non-state management forms that execute electricity generation projects using renewable sources can import machinery, equipment, and other necessary means during the investment process listed under the codes in Annex II without paying customs duties.

For similar goods not listed in that annex, the benefit must be requested from the Ministry of Finance and Prices and may be granted on a case-by-case basis through a resolution.

Both Annex I and Annex II set December 31, 2027, as the deadline for their respective lists of exempt goods. Resolution 180/2026 came into effect on August 7, following its publication in the Official Gazette.