TAX LEVYING
Passengers have the right to import articles up to a value of US $250.00. This import will be made only once in a year and provide that these are not commercial exchange. Duties and taxes will be levied at the rate of 100% of the declared value.

2. PROHIBITIONS AND SPECIAL IMPORT REQUIREMENTS.

A.- PROHIBITIONS:
.   Drugs, and narcotic substances, unless for personal use certified with a relevant medical prescription.
.   Blood or blood products.
.   Pornographic and obscene books, magazines, pictures and articles.
.   Explosives.
.   Light motor vehicles and major parts, moto-bicycles and motors for bicycles.
.   Freezers, air conditioners, video cassette recorders and players from USA, wireless phones, any type or model of electric stoves and hot-plates, electric and microwave ovens, any type or size of electric frying pans, electric water heaters, and showers, electric irons and toasters. Computers except the authorized by the State Administration.
.   Electric resistances, rice cookers, electric rings and electric water can irons that surpass 703 wt., non water can iron surpass 250 wt. 

B.- GOODS SUBJECT TO SPECIAL IMPORT REQUIREMENTS.
.   Fire arms, ammunition.
.   Satellite dishes and receivers, and radio communication equipament.
.   Biological and pharmaceutical products of animal origin and/or for veterinary use.
.   Specimens of flora and faunaor their remains in any form.
.   Food in general will be admitted only when industrially elaborated, and hermetically sealed.

3.- SPECIAL REGULATIONS RELATING TO THE IMPORT OF GOODS OF NATION HERITAGE, OBJECTS CONTAINING PRECIOUS METALS AND SOTONES, AND FOREING CURRENCY.

When passengers temporarily import articles and/or objects which excced US $5000.00 in value, they must complete a "Declaration of Value" at the time of importation and file it with the Customs authorities. The document certified by Customs must be presented to the Customs at the time of departure as proof the importation of the items. 

Passengers intending to leave Cuba with cash in excess of US $5000.00 must declare at the time of entry to Cuba, the total amount in their possession. Goods not declared, or falsely declared, and those in excess of the authorized value of US $250.00 may be seized or forfeited.