La fijación del límite y el cobro de los derechos de aduanas en las importaciones sin carácter comercial que realizan los pasajeros se calculará a partir del valor en aduanas de los artículos importado que no estén exentos de pago.


De acuerdo a la Ley, la Aduana utiliza tres métodos para determinar el valor en aduana de los artículos que un pasajero transporta como equipaje:

  • La factura de compra: Se utiliza para valorar los equipos llamados duraderos o electrodomésticos. Para ser aceptada debe consignar un precio razonablemente posible y del cual no se presuma un intento de subvaloración.
  • Lo declarado por el viajero: Se utiliza fundamentalmente para las confecciones y misceláneas cuando, por las características del equipaje, no se emplee el método alternativo de valoración al peso.
  • Listado Interno de Valoración: Se utiliza cuando el viajero no presente una factura de compra o cuando, del valor declarado, se presuma un intento de subvaloración. 

    Aunque este listado contiene todos los artículos que pueden ser importados, normalmente solo se utiliza para valorar los equipos llamados duraderos o electrodomésticos, en los casos descritos anteriormente.


Alternativa de Valoración al Peso

Con el objetivo de facilitar la valoración de los artículos que clasifican como misceláneas, que importan los pasajeros se aplica el Procedimiento Automatizado para la Determinación del Precio, a través de la relación 1 kg = 10 .00 pesos.


Se consideran como MISCELANEAS, los artículos siguientes: calzado, confecciones, alimentos, artículos de aseo personal y del hogar, bisutería, lencería, perfumería y similares.


Los artículos que no clasifican como MISCELANEAS (equipos electrodomésticos y otros equipos duraderos, así como sus partes y piezas y otros similares), se valoran individual e independientemente, no se pesan y se consideran dentro del límite en valor a que tiene derecho a importar el pasajero.


Para aplicar la alternativa de Valoración al Peso, la Aduana ha instalado en todos los aeropuertos internacionales del país un sistema de básculas electrónicas el cual, además de realizar la valoración de lo importado a partir del pesaje, emite automáticamente un boletín en el cual consta en mensaje impreso, la información relativa al despacho efectuado, la que incluye el cobro de los derechos y servicios, en los casos que corresponda.


Este sistema de valoración es utilizado fundamentalmente en los casos de residentes permanentes en Cuba que viajen por razones personales y en el de cubanos no residentes en el país.





© 2010 – Aduana General de la República de Cuba



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