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Law decree No. 162 - on customs
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LAW DECREE No. 162
CAMARA DE COMERCID
DE LA REPUBLICA DE CUBA
LAW DECREE No. 162 ON CUSTOMS 1998
C6mara de Comercio de la Republica de Cuba Direcci6n de Publicidad Direcci6n Jurfdica
impress: PaICOgraf Artes Grincas
Calle 146 B y 9na A, Playa, Rpto. Cubanacan, Playa.
LAW DECREE No. 162 ON CUSTOMS
FIDEL CASTRO RUZ, President of the Council of State of the Republic of Cuba,
MAKE KNOWN. That the Council of State has agreed upon the following:
WHEREBY. Law number 1092, of Customs Procedure, and its Bylaws, Decree number 3278, both dated February 5, 1963, were issued more than 30 years, ago according to the trade relations in force at that time, when customs was exercising fiinctions which differed from its basic purposes.
WHEREBY. The economic transformations occurred in Cuba during these 30 years and the recent changes in trade relations with the creation of mercantile societies, the authorization to foreign representations and investments, as well as the increase of international tourism, require the improvement of the Customs Regulations in order to grant the required facilities and obtain proper acceptance of the established provisions.
WHEREBY. It is necessary to take into consideration not only the changes operated in the country, but also the international practice, in the light of the work- of the VVorld Customs Organization, of the instruments signed by Cuba, the experiences of other Latin American and European Communi07 and regional integration processes.
WHEREBY. It has become unavoidable to have a modern customs regulation which facilitates foreign trade, passenger traffic and means to transport them, keeping necessary control in defense of the national economy.
THEREFORE: The Council os State, in use of the attributions conferred by article 90, paragraph
c) of the Constitution of the Republic, resolves to dictate the following:
LAW DECREE No. 162
ON THE OBJECT AND DENOMINATION, ON THE SUBJECTS AND THE TERRITORIAL FRAME, OF APPLICATION
Object and denomination
Article 1: This Law Decree is denominated "On Customs" and its purpose is o regulate the customs control applicable to the entrance, transit, coastal trade, transshipment, deposit and departure from the national territory of merchandise, travellers and their luggage, goods, and valuables subject to special regulations, including protected flora and fauna, and the means in which they are transported.
Definition of terms
Article 2: To the effects of the application of this Law Decree, it will be understood as:LEGAL
ABANDONMENT: Merchandise which is not declared and retired from Customs or its custody at the end of the fixed terms will be considered abandoned to fiscal benefit.
VOLUNARY ABANDONMENT: Written declaration, made by whoever is empowered to do so, transferring the merchandise to the fiscal euthorities, subject to the acceptance by Customs.
ACCEPTANCE OF THE DECLARATION OF MERCHANDISE: The act by means of which Customs having verified that the request of dispatch contains all the required data and includes the required documents, accepts this application, authorizing the requested regime after compliance with the stipulated conditions and formalities.
CUSTOMS AGENCY: Juridical person formed by customs agents.
CUSTOMS AGENT: Profeddional assitant of the customs public function, whose Licence qualifies him before Customs to render services to third parties, as a promotor for the dispatch of merchandise.
PROXY: Natural person having a particular work relation ship with an entity devoted to the import or export of merchandise, who is authorized by Customs to represent his employer in the procedings for the dispatch of merchandise.
CUSTOMS AUTHORITY: Natural person who, by virtue of Law and in exercise of its funcions, is empowered to demand and control the fulfillment of the legal regulations in fo rce concerning customs.
SHIP: An' vessel which sails, sounds, moves, moors and sheers off in customs territoryv, independent to its type, draught, size or any other characteristic.
SHIP CONSIGNEE: Natural or juridical person representing the owner. or ship owner, and acts in his name.
MERCHANDISE CONSIGNEE: Natural or juridical person to whom a merchandise cargo or part of it is destined.
CUSTOMS CONTROL: Group of measures adopted with a view to ensure the observance of the laws and regulations which Customs is in charge of applying.
MERCHANDISE DECLARATION: Information granted in the form prescribed by Customs where the interested parties indicate the customs regime which is to be applied to the merchandise and provide the date demanded by Customs for the application of this regime.
GENERAL DECLARATION: Basic document at the arrival and departure of the ship or aircraft, containing information about the means of transportation and a brief information of its cargo, its route provisions, travelled distance, crew and passengers.
DISPATCH: Fulfillment of the customs formalities required to export, import or place the merchandise under another customs regime.
CUSTOMS FORMALITIES: Operations to be performed by the unsers and Customs in compliance of the legal or ruling precepts which Customs is obliged to enforce.
FRANCHISE: Total or parcial exemption of payment of the duties and taxes applicable to the import and export of merchandise entering or leaving the customs territory.
GUARANTEE: Obligation accepted with Custom's approval, with the purpose of ensuring payment of charges or fulfillment of other accepted abligations.
AIRWVAY BILL: Document equalling the Bill of Lading, used in air transportation of merchandise, by means of which the airnavigation enterprise acknowledges the merchandise shipment and states the transportation conditions agreed upon.
CUSTOMS INSPECTION: Control by Customs of the import and export activities performed bx' a person, which mnay include the full examination of all performed operations with the purpose of ensuring the fulfillment of customs formalities.
CARGO MANIFEST: List of the merchandise which makes up the cargo of a transportation means or transportation unit. The Cargo Manifest contains commercial data on the merchandise, such as number of transportation documents, name of dispatcher and consignee, marks and numbers, quantity and nature of packages and quantity and description of the merchandise.
CUSTOMS REGULATIONS: Group of regulations in force concerning customs and customs duties, including the Law Decree on Customs and its complementary regulations, as well as, those issued by other competent organs which are applicable by Customs.
CUSTOMS PREMISES: Area occupied by the ports, airports, international post offices and remaining places where Customis are temporarily or permanently established.
MERCHANDISE INSPECTION: Operation which allows Customs, by means of the physical inspection of the merchandise, to make sure that its nature, origin, condition, quantity and value coincide with those stated in the Declaration.
CUSTOMS REGIME: Treatment applicable to the merchandise submitted to customs control, complying with the Customs Regulation, according to the nature and purpose of the operation. State exercises its sovereignty.
TRAVELLER:Every person entering or leaving the national territory on board a ship or airplane of any'1 kind, being considered as travellers both passengers and crew members of those means of transportation.
Subjects of the law
Article 3: The natural and juridical persons participating in the operations described in article I will be subjects of the regulations of this Law Decree.
Territorial frame work of application
Article 4: The regulations of this Law Decree will be of application in the customs territor y.
Certain regulations of this Law Decree will be of application outside the customs territory, provided it responds to requirements of customs control and is duly authorized, in conformity with Treaties, Conventions and Agreements of which Cuba is a party.
NORMS OF SUPPLEMENTAL APPLICATION Supplemental application of judicial compulsion
Article 5: In cases not expressly foreseen in this Law Decree, the regulations and complementary norms of the Law of the Tributary System will rule with a supplemental character, in the fortn in which they may be of application, to be executed by Customs by judicial compulsion.
Obligation of declaring before Customs
Article 6: All merchandise, goods and valuables imported or exported under any of the regimes established by this Law Decree, including those free of customs duties, duties and other collecting rights, will be duly declared to Customs.
Obligation to preserve documents
Article 7: Both importer and exporter will be obliged to preserve the documents related preserve the documents related to the foreign trade operations pemformned by them for a period of five (5) years, counted from the date of acceptance of the Merchandise Declaration, and to put then at the disposal of Customs whenever this office may require it.
Complementary regulations will indicate the specific documents to be presented for each customs regime.
Authorization required to fit out ports, maritime installations and airports for international traffic
.Article 8: Any port, maritinze installation or airport which is inadequate for the international traffic of merchandise and travellers, and which for reasons of national interest requires adequation for this traffic, will need the authorization of the General Custom-house of the Republic
The facilities for customs control will be granted freely to Customs.
Article: 9: The adequate facilities required by the customs authority in ports, airports, post offices and other areas of the national territory to enforce the Customs Regulations will be granted to Customs free of charge by the operating enterprise for its use.
Arrival of ships and airplanes to inadequate places
Article 10: Whenever a ship or airplane arrives to an inadequate place or is boarded within territorial waters by other authorities than the customs authorities, the merchandise and remaining products being transported will be submitted to customs juridiction until their final destination is determined, regardless of whicheverother measures it may be necessary to adopt according to the concurrent circumstances.
Subjects of customs control and their obligations to supply information.
Article 11: Natural and juridical persons linked to import and export operations may be submitted to customs control, and are obliged to supply all the necessary information
to the acting inspectors, according to the regulations, procedures and formalities established by Customs for the best development of this control action and for the documents of the opened dossier.
State ships and aircraft
Article 12: Ships and aircraft with non-trade purposes belonging to the State and International Organs will not be submitted to customs control, regardless of the exceptions foreseen in Treaties, Conventions and Agreements of which Cuba is a party.
ON FUNCIONS AND ORGANIZATION
ON DEFINITION AND APPOINTMENT
Customs is part of the sate control system
Article 13: Customs is part of the state control system and acts according o it, conciliating control measures with measures facilitating foreign trade, giving a priority to this point of view in administrative procedures, and is ruled in its acts by the provisions of the Constitution of the Republic, the Law on the Organization of the Central State Administration, the regulation corresponding to the Customs Tariff this Law Decree and complementary regulations and its Organic Bylaws approved by the Chief of the General Customhouse of the Republic, as well as by the regulations issued by the organs of the State Central Administration within their competence, which find application by Customs.
Article 14. The Systen of Customs Organs, indistinctly called Customs, is part of the State Administration and subordinated to the Council of Ministers, being composed of the General Customhouse of the Republic and remaining customs organs.
Appointment of Customs
Article 15: Customs is appointed as the organ in charge of leading, executing and controlling the application of the State and Government policy on customs, collect customs duties and answer wi-thin its jurisdiction and competence for those events related with the international traffic of merchandise, travellers, post and means transporting them, foresseing, detecting and facing fraud and smuggling, as well as contributing to national and international protection of the environment.
ON THE MAIN FUNCTIONS
On the functions, authority and faculties
Main attributions and functions of Customs
Article 16: In addition to the established attributions and functions common to the organs of the State Central Administration, Customs has the following main attributions and functions.
a) to develop the policy and the rules and procedure basis for the control by customs of the enforcement of the different customs regimes, favoring -- inl coordination with other related organs measures which contribute to speed uip trade and passenger traffic;
b) to collect incomes to the state budget resulting from customs duties and remaining rights collecable at customs"
b) to prevent, detect and confront trade fraud, smuggling and other customs violations in the commercial traffic of merchandise, travellers and remittances by air, sea and mail;
d) to participate inl the elaboration and enforcement of measures concerning kbohibitions, regulations and special requirements applicable to imports and exports for reasons of economic, environmental, sanitary, patrimonial and public order protection;
e) to impose administrative sanctions for the violations or infringements of the Customs Regulations by natural or juridical persons or their representatives, and dispose of abandoned or confiscated merchandise in the name and representation of the State;
f,) to participate in the preparation of state programs for the prevention and opposition of illegal activities in its sphere of competence, and carry'1 out those tasks appointed it, establishing with that purpose the necessary coordinations with other authorities and organs;
gto obtain, elaborate and give statistical information to ot er organs, according to the provisions of the Ministry of Economy and Planning;
hi) to develop international relations with other Customs and specialized international organs, with the purpose of maintaining a permanent modernization of control systems and establishing cooperation to oppose illegal activities within its field of comnpeten ce, as well as to develop relations in the field of customs in compliance with the policy of regional economic integration;
i) to fulfill and enforce, if necessary, the Treaties, Conventions and Agreements in the field of customs and others related to the customs activity, of which the Republic of Cuba is a party;
j) to execute customs inspection before, during and after the dispatch of merchandise; and
k) to detect and prevent, by means of the established procedures, the import and export of merchandise violating intellectual property rights.
Article 17: Customs has juridiction over the customs territory, duty-free zones and industrial parks.
Customs authority is exercised by
Article 18: Customs authority is exercised directly by leading officials and officers who have been distinctly empowered to do so and who, by virtue of the Law and in exercise of their functions, have the faculties to supervise and control the fulfillment of Customs Regulations.
Article 19: Customs has the following faculties to exercise its authority:
a) to appoint the places of introduction of merchandise to the customs territorY, as well as the competent customs for their dispatch and service hours;
b) to inspect documents, supports, commercial mail, registers, bookkeping, licences, permits, banking, trade and fiscal operations and remaining elements which may serve as a basis to determine customs operations in everything related to the import and export of merchandise, both of persons having complied with this procedure before Customs and of third parties;
c) to grant the benefit of any of the regimes foressen in this Law Decree, with the exception of those which are to be granted by the Minister of Finances and Prices; authorize the change from one regime to ahother upon request of the interested party, and to cancel the use and benefit of the approved regime, without impairment of the competence of other institutions.
d) to enforce the prohibitions and limitations set by the competent authorities with regard to the entrance and departure of merchandise in customs territory.
e) to receive declarations, testimonies, to carry out cross examinations, confrontings and inspections, and to summon the user or third parties to practice such proceedings;
f) to exercise customs control on premises, offices, warehouses, vehicles, means of transportation, packaging means, persons and remaining goods and places, including the search
when the existence of merchandise or of any kind of effects having a relation with violations of the Customs Regulations constituting fraud or smuggling is presumed with good reason. The search in zones and places which are not under customs control will require previous authorization by the Attorney General and the participation of public order agents;
g) to adopt the necessary caution neasures for the due preservation of evidence, including retention of merchandise and their means of transportation, and to carry out all the proceedings; performing the necessary tests for the correct.and titnely determination of customs duties and application of due sanctions:
h) to authorize the legal acting of customs agencies, their agents and of proxies, as well as to suspend or revoke the right to act as such;
i) to carry on the inspection of merchandise,, retaining it until all customs formalities are complied with, and to confiscate it or declare legal abandonment, whenever the case;
j) to demand, whenever related to customs control, the fulfillment of regulations concerning the activity and security of facilities for the storage of merchandise under customs control, as well as everything concerning their handling, access conditions, transfers and accounting;
k) to establish the form in which the Customs Declaration is to be handed in and the information it should contain, demanding that its formalization take place at the appointed customs office within the fixed term, and to authorize amendments if necessary:
1) to demand that all import and export merchandise be put at the disposal of customs for its control, indicating the places of unloading and fixing the term for it; it will like wise indicate the itineraries for the merchandise under customs control and will authorize its transfer from one means of transportation to another; in) to collect customs rights, duties and remaining collectable rights, and to pass judgement onl claims on devolutions and restitution of rights, if necessary;
n) to set the conditions and terms inl which customs formalities will be carried out; fi) to receive grounded demands onl retention of merchandise, 'when presumabl 'y the intellectual property rights of third parties have been infringed, or due to unfulfilled freight and storage services;
o) to impose and notify sanctions for administrative violations of the Customs Regulations, and to confiscate and collect fines from imposed sanctions;
p) to issue technical judgement on customs matters in the cases detected during the exercise of its control and supervision functions, as an element in the court proceedings of penal processes derived from the above-mentioned events, as well as in the cases required by a competent judicial authority;
q) to issue certifications onl import and export operations carried out by natural and juridical persons in their sphere of competence and upon request of interested parties; and
r) to execute control measure it may deemz necessary for the correct application of the Customs Norm.
On the posterior customs inspection
TemporarY and special scope, and passive subjects of the posterior customs inspecti .on
Article 20: The posterior customs inspection is anl optional customs act consisting of a verification outside the temporary deposits or customs premises, which may be executed within the five (5) years following the conclusion of the merchandise dispatch, and is mainlY based in the examination and evaluation of documents, operations and registries of those persons linked to import and export operations, including merchandise transporters, with the purpose of detecting any violation of Customs Regulations.
Obligations of the passive subjects of the posterior customs inspection
Article 21: For the fulfillment of the posterior customs inspection, the persons submitted to it are hereby abliged to supply the acting inspectors with all the information and documentation required by them, as well as to facilitate the inspection of the memcandise, access to premises and remaining proceedings required for the best clarification of the events and the conformation of the dossier which will be opened for that purpose.
ON THE ORGANIZATION
On the system of customns organs
Structure and vertical organization of customs
Article 22: The Customs Office, in order to fidfill its functions, is structured and organized vertically in a system, acts under the sole direction of the General Customhouse of the Republic and is independent of all local organs.
Article 23: The System of Customs Organs is made up of the General Customsho use of the Republic, the Territorial Customns Delegations and the Customs Offices. Direction levels of the System of Customs Organs and its parts
Article 24: In the System of Customs Organs, the direction levels and its parts are: FIRST LEVEL, which is made up of the Chief of the General Customhouse of the Republic and the Deputy Chiefs, who assist him by participating in the direction of the Systeni,
SECOND LEVEL, which comprises the Territorial Delegates, the Chiefs of the Independent Customns Offices, as well as the Directors and the Heads of the Independent Departments of the General Customs house of the Republic,
THIRD LEVEL; which comprises the Chiefs of Customs Offices and the Chiefs of Departments in the Territorial Delegations.
Onl territorial delegations
Territorial delegations as organs of inspection and control
Article 25: The Customs Territorial Delegations intermediate organs of inspection and methodological control which execute activities.of a territorial scope and have customs subordinated to then in their territories. They will act anywhere within their jurisdiction whenever necessary in compliance with customs control.
Creation and extinction of territorial delegations
Article 26: The creation and extinction of Territorial Delegations requires the approval of the Executive Committee of the Council of Ministers.
Article 27: Territorial Delegations are ruled by their own Rules, approved by the Chief of the General Customshouse of the Republic.
Main functions of customs at the base
Article 28: Customs are the executive units at the base, which enjoy the required personality and juridical capacity to:
a) perform the customs controls;
b) collect the income obtained from customs rights, duties and remaining collectable rights;
c) supervise the handling, weighing, measuring, transportation and storage of merchandise; and
d) guarantee the fulillment of the Customs Regulations, detect violations and impose penalties on the violators.
Subordination of customs at the base
Article 29: Customs will be subordinated to the Delegation will be determined by the Chief of the General Customhouse of the Republic. Exceptionally there Inav be independent Customs subordinated directly to the General Customshouse of the Republic.
Places of customs control
Article 30: Whenever it ma' be temporarily or permanently required to exert customs control at places or territories within a Customs' jurisdiction, and whenever the volume and nature of operations advise it, customs control premises may be created to formalize customs dispatch, vigilace, documentary control and inspection of persons, merchandise and transportation means, with the limitations determined in each case.
Creation, extinction and fusion of customs
Article 31: The creation, extinction and fusion of customs in compliance with the regulations in force will be determined by the Chief of the General Customhouse of the Republic, who will additionally set the rules for their organization and fitnctions.
On the corps of inspectors
Forming the corps of inspectors; of its authority
Article 32: The Corps of lnspectorsmis formed by the customs inspecttors who carry out their functions in the General Customshouse of the Republic, Territorial Delegations and Customs Offices, for the fulfillment of the customs control activities.
Article 33: For the fulfillment of their functions, the inspectors are empowered with the necessary authority to act within the customs jurisdiction and within the competence and powers of the Customs Office.
ON ADMINISTRATIVE SUPPORT
Support rendered to customs by other institutions
Article: 34: The State Administration organs and remaining juridical persons in the sphere of their respective competence will render support to Customs whenever requested by this office for the fulfillment of its control functions, and will inform events of their knowledge concerning presumed violations of the Customs Regulations. They will also be abliged to facilitate the fulfillment of the experts' judgements which
mnay be required by Customs in matters of its competence. Need of support from other entities and agents
Article 35: To exercise its control faculties, Customs may require support from the remaining entities and agents performing security, vigilance and custody functions in the customs premises, and they will be obliged to execute the requested supporting actions.
Article 36: Physical protection agents who perform their activities in customs premises and public deposits to the account of operating enterprises or specialized protection entities will be obliged to support customs upon request, with the purpose of ensuring the tasks entrusted it which result from the application of customs controls and others derived from its competence.
ON IMPORT AND EXPORT
CHAPATER I ON IMPORT
Concept of import merchandise
Article 37: All merchandise coming from abroad, temporarily or definitely entering the national territory, is considered import merchandise, even if exempted from customs duties or enjoying suspension, exemption or franchise.
Beginning of import for customs purposes
Article 38: For all customs purposes, it will be understood that the import has begun when the ship or aircraft transporting the merchandise destined to the national territory' enters the limits of the Republic of Cuba and, therefore, becomes subject to customs control from that moment on.
Non-connercial nature of import
Article 39: To all customs effects, the determination of the non-conummercial nature of an import corresponds to the customs authority in exercise of its control function.
Concept of export merchandise
Article 40: All merchandise coming from the national territory and destined to foreign countries is considered export merchandise.
Beginning of export, for customs purposes
Article 41: For all customs purposes, it will be understood that an export has begun from the moment in which the first solid or liquid part, parcel or group of parcels which make it up is loaded or shipped, and ends when the ship or aircraft transporting them crosses the limits of the Republic of Cuba.
ON POST REMITTANCES, COURIER POST AND PACKAGE REMITTANCES CONCEPT OF REMITTANCES AND THEIR CLASSIFICATION Article 42: All products sent or received, to or from foreign countries, by sea, air or post, whether packages, mail, post packages or courier post, will be considered remittances, and will be classified as follows:
a) post remittances: all those forms of the International Postal Service recognized by the Universal Postal Union which are grouped in the mail and controlled post remittances;
b) package remittances: all those packages received or sent using services offered by enterprises and entities expressly authorized by the Cuban State, using air and maritime 4'vays, and duly registered in the Central Customs Registry; and
c) courier post remittances: all those remittances received or sent, using services offered by enterprises and entities with a licence granted by the Ministry of Communications and duly registered in the Central Customs Registry.
Common rules for all remittances
Article 43: Post remittances, courier post and import and export package remittances will observe common rules applicable to the international postal service approved by the Universal Postal Union.
In cases subject to restrictions and special requirements, the-authorizations issued by the competent organs will be presented to Customs.
Common obligations for the import and export through remittances
Article 44: Merchandise imported or exported through postal remittances, courier post and package remittances will be declared remittances, courier post and package remittances will be declared and formalized before the customs authority, fulfilling the existing requirements and presenting the special authorizations in the cases subject to restrictions.
Obligations of the despositary of postal remittances
Article 45: The Post Administration is responsable of conducting, storing, custodying and presenting postal remittances to the customs authorities, and of delivering them afterwards to the consignees.
Customs control of reinittances
Article 46: The inspection of postal remittances, courier post and package remittances corresponds to the customs authority, which will apply selectivity criteria for that purpose, determined by the Chief of the General Customhopuse of the Republic
Authorizations for delivery or shipment of merchandise
Article 47: Operating enterprises are not allowed to deliver or ship merchandise under customs control until those operations have been authorized by the customs authority.
Inspections, licences and other permits
Article 48: il addition to fulfilling specific customs proceedings, imported or exported animals, plants, merchandise and other products of animal or vegetable origin will be subject to sanitary, phytosanitary and veterinary measures, environmental licences and other permits established by the legislation in force.
Authorizations for commercial imports and exports
Article 49: Natural and juridical persons authorized by the Ministry of Foreign Trade may carrY out commercial imports and exports.
In cases subject to restrictions and special requirements, they will present the Customs Office with the authorizations issued by the competent organs.
Customs control of imports and exports
Article 50: Inports and exports carried out by natural and juridical persons authorized to carry out foreign trade operations are controlled by customs.
The essential purpose of control is to verify that the merchandise corresponds to the declaration and that corresponding legal requirements have been fulfilled according to the provisions of the legislation in force, and that the importer or exporter are authorized to carry out those operations and have complied with the payment of the corresponding rights and dauties.
ON PASSENGER TRAFFIC
On the Customs Declaration Customs control of travellers
Article 51: At their arrival and departure from he national territory, travellers will declare to the customs authority everything they bring with them which is not part of their personal effects. The declaration may be oral or written.
Oversight or omission. in the traveller's declaration
Article 52: Any oversight or omission concerning the declaration will be amended, provided there was no evil intention, by means of an oral declaration to the customs au thority at the start or during the luggage control.
Customs faculties for the control of the travellers' declaration
Article 53: When the customs authority considers it pertinent, it will compare the declaration with the real contents of the luggage.
ON LUGGAGE CONTROL
Customs proceedings when travellers intend to introduce or draw out objects illegally Article 54: Personal effects of all travellers will be subject to customs control, and this control mnav be extended to body search whenever grounded suspicion of
hidden objects exists with the intention of illegal introducing them or drawing them out.
Objects subject to customs duties drawn out of port or airport areas by tra sellers
Article 55: Articles subject to customs duties will not be drawn out of port or airport areas without the corresponding previous payment.
Special regulations issued by other organs which apply to passenger traffic.
Article 56: In case of products whose import or export is subject to special regulations, the fulfillment of the established requirements will be demanded, including presentation of the authorization of the competent organ whenever required.
Article 57: Metals and precious stones, gold and silverwork elaborated with them, cultural patrimonial goods, particularly protected flora and fauna species and remaining goods and values under special regulations will only be drawn out of the country by those travellers who prove their previous import to the customs authority, or upon presentation of an authorization by a competent organ.
Customs facilities for the performance of customs control to travellers
Article 58: Upon request of the interested party and for reasons considered justified, the customs authority will authorize that customs formalities concerning imports and exports to be complied with by travellers be performed outside customs premises. The interested party will pay the expenses derived from this.
Unclaimed luggage. Obligations of the depositary.
Article 59: Whenever luggage appears and is not claimed, the transporting enterprise will notify, customs with the purpose of carrying out the necessary verifications.
OF THE REPRESENTATION BEFORE CUSTOMS IN ACTS AND
Solidary responsibility of ships' consignees
Article 60: The ship's consignee is the representative of the owner, cruiser, shipper or ship captain, being solidarity responsible of the obligations established for them in the Customs Regulation and obliged to compb' with the requirements estipulated for dispatch and remaining ship's operations.
All ships arriving in Cuban ports will be represented by their consignees.
Consignee's obligation to the captain concerning customs formalities
Article 61: Upon arrival of a shipp from overseas, its consignee is obliged to explain to the ship's captain the different measures to fulfill the legal provisions in force related with customs, the documents he will have to hand in to the customs authority, the declarations he must make and measures the ship be subject to if the provisions in force are not complied with.
Consignee's functions during customs dispatch
Article 62: A ship's consignee will help the ship's captain during customs dispatch and will also instruct him concerning the indications he must give the crew regarding the legal customs provisions in force and remaining regulations applicable at the frontier.
Article 63: A ship's consignee will instruct the captain concerning payment of tonnage rights, other rights and remaining duties before the latter requests the ship's outgoing dispatch from customs.
ON CUSTOMS AGENTS AND AGENCIES
Obligation to use the services of customs agents
Article 64: Juridical persons will use the services of customs agents to carry out customs proceedings of commercial and non-commercial imports and exports.
Natural persons will use the services of customs agents for customs proceedings in the operations of commercial imports and exports.
Customs agents' personality
Article 65: The customs agent is an assistant for the customs function, and as such, his acts enjoy public faith, regardless of the obaligations linking him to the person in whose name and account he acts, and of others which may be imposed to hin by the law.
Customs agent's function
Article 66: Customs agents will promote, on their own account and representing the importer or exporter, the customs dispatch of imported or exported merchandise.
Requirements to act as customs agent
Article 67: To exert the functions of a customs agent, it will be required:
a) to be a Cuban sitizen in full exercise of his rights;
b) to enjoy good personal reputation and prestige in society;
c) to approve a test on customs activities, in the form and terms established by the Chief of the General Customhouse of the Republic, and to be authorized by him to exert and
d) to be part of a customs agency.
Article 68: Persons devoted to import and export of merchandise or their commercialization, as well as State and Governmental officials in exercise of their functions are not allowed to act as customs agents.
Obligations of customs agents
Article 69: Every customs agent will be obliged:
a) to take care, personally and regularly, of the activities inherent to his function; b) to keep the accountancy books and registries antd the import, export and other registries, being authorized to use for this purpose the computerized system approved the Customs;
c) to keep for five (5) years at the disposal of customs, all the registries, dossiers, documents and remaining autocedents related with customs dispatches in which he participated, and to hand in these registries when ending his function as agent;
d) to submit himself to a sufficiency test when summoned by the General Custonishouse of the Republic;
e) to create and maintain the guarantee set upon him;
f) to grant the necessary facilities to customs when this office determines to carry out verifications and inquiries on his activity; and
g) to prove to the customs authority, upon its request, the legal capacity with which he acts.
Authorization and integration of customs agencies
Article 70: Customs agents will be integrated in agencies, which will have to be authorized by the
Chief of the General Customshouse of the Republic through the corresponding licence.
Obligations of customs agencies
Article 71: Customs agencies will have the following abligations:
a) to maintain the domicile of the agencys office at the place of its registration in the General Customhouse of the Republic;
b) to inform the General Customhouse of the Republic the change of domicile within the established term;
c) to ensure that the agents making uip the agency keep the documents of performed operations, as well as the registries and dossiers, and in case they cease in their fitnctions, to receive, custody and keep these documents for the established term at the disposal of customs,
d) to grant guarantee in the established conditions and forms;
e) to grant customs the necessary facilities when it determines to carry out verifications and inquiries regarding its activity;
f) to answer solidarily for the abligations contracted by the agents making utp the agency in the fulfillment of their functions;
g) to fulfill the remaining requirements demanded by the General Customhouse of the Republic. Suspension or revoking of the licence granted to the customs agent
Article 72: The right to act as customs agent may be suspended or revoked by the Chief of the General Customhouse of the Republic as the result of the non-fulfillment of his obligations, of the loss of any of the requirements established in Article 67 or by evident professional incompetence. Under no circumstance will a custems agent transfer the exercise of his function to ather persons.
For the time the suspension is not left without effect, the customs agent will only conclude the dispatches he may be carrying out at the moment of the suspension.
The revoking will cause the appointment of another customs agent, who will continue the proceedings. This appointment will be formalized before customs by means of a writ
signed by the importer or exporter and the agent who will continue the proceedings, in which case he will assume the responsibility for the notations in his registries and preservation of the documents.
The suspension or revoking measure taken by the Chief of the General Customhouse of the Republic is not to be appealed through administrative channels.
Suspension of licence to customs agencies
Article 73: The non-fulfillment of abligations by -- a decision which may be taken by the Chief of the General Customhouse of the Republic,
The decision of the Chief of the General Customhouse of the Republic is not to be appealed through administrative channels.
Customs control to customs agents and agencies
Article 74: The General Customhouse of the Republic will supervise the activity of customs agents and agencies.
CHAPTER III ON PROXIES
Entities which may be represented by proxies
Article 75: When the volume of operations and remaining characteristic require it, it will be possible to have entities devoted to the import or export of merchandise represented by proxies, who will be in charge of customs formalities, requiring authorization from the General
Customhouse of the Republic, in which case they will not be obliged to comply with the provisions of article 64.
Requirements to act as proxy
Article 76: To exert the functions of a proxy it will be required:
to be a Cuban citizen in full exercise of his rights; to be an employee of the entity he represents, and
to submit himself to a sufficiency test when summoned by the General Customhouse of the Republic.
Limitation to proxies
Article 77: Proxies are not allowed to act in the name and representation of a person who is not his employee, for whom the authorization was granted.
Obligation to demonstrate his condition of proxy before the customs authority
Article 78: The proxy is abliged to demonstrate his condition as such to the customs authority, when rerquested to.
Suspension or revoking the authorization to act as proxy
Article 79: The authorization to act as proxy may be suspended or revoked the Chief of the General Customhouse of the Republic as a result of the non-fulfillmnent of his
abligations, the loss of any of the requirements established in articles 76 and 77 or b)y evident professional incompetence.
The suspension or revoking measure ordered by the Chief of the General Customhouse of the Republic is not to be appealed through administrative channels.
ON CONTROL OF SHIPS, AIRCRAFT AND OTHER MEANS OF TRANSPORTATION
On control of ships
Notifications of consignee to customs
Article 80: The consignee of a ship will notify customs writing, within the established term, the arrival and departure, and the mooring place or anchoring ground of this ship, the beginning of loading and unloading operations of the merchandise or any other operation determined by the Customs Office.
Obligation of the captain or representative to supply information
Article 81: The Captain or his representative will be obliged to supply information ,for the ship's dispatch, and to show or deliver, according to the case, the established documents to the customs authority.
Documents required far the dispatch
Article 82: The documents required for the customs dispatch will comply with the regulations established in the Treaties, Conventions and Agreements for the facilitation of the International
Maritime Traffic, of which Cuba is a party.
Article 83: A ship's Manifest should contain the information demanded by the international practice, in conformity with the Trwaties, Conventions and Agreements on the subject.
Article 84: The corresponding Manifest related to the merchandise to be unloaded will be presented in each port of destination of a ship.
Beginning of operations and ship movements Departure permit
Article 85: The ship's consignee will notify the customs authority in writing ais within the established term, the beginning of the ship chandler operations, loading of water and fuels, enrollment and release of crew members, arrival or departure and other ship movements in the port area.
Article 86: Once the formalities contained in the previous article have been complied with, the customs authority will grant the departure permit in writing.
Of the Captain has not complied with any of the requirements previous to departure, the permit will not be granted, and the ship will not be allowed to abandon port without it.
Errors in other documents presented for dispatch
Article 87: When other documents not included in the previous articles, presented for customs dispatch contain errors, the ship's Captain will be granted a term not greater than eight (8) hours from the moment the error was detected to amend this error.
The amendment must be signed and certified by the Captain.
Customs control of ships within the territorial sea
Article 88: When it is presumed that a ship within the territorial sea carries hidden merchandise or objects which might be introduced illegallu -- regardless of the fact that this ship does not transport merchandise destined to the national territory or is in ballast
-- the customs authority may submit it to customs control.
Revision of ships and their travellers
Article 89: The customs authority may submit to revision any ship and its travellers whenever there is grounded presumption the intention of violating the provisions of the Customs Regulations.
AMENDING THE MANIFEST
Captain's and consignee's responsibility in amending the manifest
Article 90: Any addition or amendment made to a Manifest will have to be certified and signed by the ship's captain before concluding dispatch; the umfulfillment of this requirement will nullify it.
Article 91: Whenever the Manifest contains errors, it will be possible to amend them by means of a letter addressed by the ship's Captain or consignee in question to the Chief of Customs, within a term not greater than forty eight (48) hours, counted from the customs dispatch of this ship.
Customs faculties to suspend the dispatch due to errors in the manifest
Article 92: If any of the required informations has been omitted in the Manifest, it will be possible to suspend the customs dispatch until said ommision has been amended, and the delay will be the responsibility of the ship's Captain.
DocumentarY evidence for the manifest's amendment
Article 93: Errors in a Manifest subsequent to the customs dispatch regarding trademarks numbers, types, number of parcels and consignment, may be amended by presenting the corresponding probatory documents by the consign ee of the merchandise or his representative.
ON THE AIRCRAFT CONTROL
Documents for the dispatch of aircraft
Article 94: The aircraft arriving to Cuban airports coming from abroad will present the following documents to the customs authority:
a) General Declaration
b) Cargo Manifest
c) Airway Bill
Authorization for the dispatch of departing aircraft
Article 95: In order to leave the national territory, an aircraft will have to be dispatched by the customs authority. During dispatch, it will be verified that all requirements demanded for the operation of aircraft have been complied with, and that the duties and other corresponding charges have been paid. The aircraft representative will answer for the non-fulfillnent of this duty.
ON CONTROL OF OTHER TRANSPORTATION MEANS
Customs control of other transportation means, equipment and their operators
Article 96: Any vehicle entering, leaving or inside the areas where merchandise under customs control is stored and handled, may be inspected by the customs authority. Hoisting equipment and others performing operations with this merchandise, as well as their operators, will likewise be inspected and revised when violations of Customs Regulations are suspected.
Language in which the original cargo manifest should be presented
Article 97: The original Manifests will be presented in the Spanish or English languages! Translated Manifests will be presented in Spanish.
Control to other persons and means in ships, aircraft and customs premises
Article 98: Suppliers and other persons boarding a ship or aircraft, as well as the transportation means picking up ship or aircraf refuse, will be submitted to customs control when the customs authority considers it proper.
Article 99: Persons carrying on activities within customs premises, and enering or leai'ig them nmay be ilspecied by ihe customs authority, including body search, when grounded suspicion exists that they may be linked to activities violating Customs Regulations.
ON UNLOADING, TEMPORARY DEPOSIT AND LOADING OF IMPORT AND EXPORT MERCHANDISE
Beginning and ending of discharge to customs effects
Article 100: to the effects of customs control, the unloading operation will be understood to have begun from the moment in which the first parcel or group of parcels, or lot, is placed on dock or in the deposi warehouse or on the transportation means, and it will be considered ended when the last parcel or group of parcels or lot is placed in the above-mentioned places.
Provisions and authorizations by other organs Merchandise requiring special handling
Article 101: The unloading of merchandise which is easily igneous or rots casily, explosive, chemical explosive substances, radioactive, troublesome and dangerous, and others requiring special handling will be made in docks prepared to this purpose, and it will be an unavoidable requirement to obtain the authorization of the competent authorities and fulfill the established provisions.
Customs control of unloading operations
Article 102: In the cases when unloading operations are being carried on and the tallying is not being performed as established, or is not being performed., the customs authority may order that it be correctly performed or performed if it werent't.
Article 103: The operating enterprise will hand the customs authority the information related to the unloading of mnerchadise, with the established contents and within the fixed terms.
Merchandise unloaded by mistake
Article 104: When merchandise destined for a foreign port or airport has been unloaded b ') mistake in a Cuban port or airport, the ship's consignee or the aircraft representative will present a letter to the Chief of customs at the arrival point, requesting authorization to perform the reloading operation, attaching in each case the corresponding permits, licences or authorizations.
ON MIISSING MERCHANDISE AND LEFTOVERS WHEN UNLOADING AND OF MERCHANDISE NOT INCLUDED IN THE MANIFEST
Notifications due to missing merchandise when unloading
Article 105: If merchandise is missing when unloading, the operating enterprise will inform it to the customs authority in a term not greater than three (3) working da 'ys counted from the moment the unloading process is over. In the cases of aircraft, the term will not exceed two (2) working days.
Notifications due to the appearance or arrival of merchandise declared missing
Article 106: All operating enterprises will notify the merchandise consign ees and customs of the appearance or arrival of merchandise declared missing, within three (3) working days counted from the date when merchandise appeared.
Cla imns of merchandise notified as having appeared
Article 107: When merchandise missing during unloading appears, it will have to be claimed through a letter to the Chief of the corresponding customs, within a term of thirty
(30) working days counted from the receipt of the notification referred to in the previous article.
How to proceed with merchandise notified as leftover curing unloading
Article 108: In the case of merchandise resulting leftover during unloading, a term of thrirty (30) natural days subsequent to unloading will be granted in order that the ship's consignee, airline enterprise or its representative make the required amendments or determine its return to the country of origin, always with the authorization of customs.
Article 109: A term of thirty (30) natural days counted from the date of the reloading authorization will be granted for the reloading of merchandise in the case mentioned in the previous article.
How to proceed with merchandise not included in the Manifest
Article 110: When the customs authorityfinds merchandise on board a ship or aircraft not included in the Manifests where it should have been declared, it will order that this merchandise be unloaded, except that the ship's Captain or its consignee, or the aircraft operator or his representative, prove within a term of forty eight (48) hours subsequen: to their finding that it is missing merchandise from another port or airport.
Article 11:m the cases when operating enterprises notify the Customs authority that merchandise not included in the Manifest has been unloaded, the persons referred to in the previous Article will be granted a term of seventy two (72) hours to prove that it is missing merchandise from another port or airport.
ON TEMPORARY DEPOSIT
Merchandise under temporary deposit
Article 112: The unloaded merchandise will be in temporary deposit under customs control in the premises destined to that purpose or in those authorized by customs, awaiting presentation of the corresponding Declaration of Merchandise.
Customs control to merchandise in temporary deposit
Article 113: The Customs Authority will supervise the operations and processes to which the merchandise is submitted by the port or airport operator, and order that they be carried out correctly whenever this is not being done.
Storage conditions of the temporary deposit
Article 114: The merchandise will be stored with the established security conditions and the containers will be deposited with security conditions and access for their preservation and control.
Obligations of the depositary of merchandise in temporary deposit
Article 115: When there is the intention of moving any merchandise between premises or storage areas within one temporary deposit, the operating enterprise will notify it to
the customs authority in writing, within the established term. authorization of new premises for temporary deposit
Article 116: All operating enterprises will request from the Customs Authority the corresponding permit to prepare new warehouses, moors or areas to deposit merchandise. The Customs Authority must previously inspect those installations.
Responsibility for the care and custody of merchandise under temporary deposit
Article 117: Under no circumstances will it be understood that customs control in the warehouses and areas where merchandise is deposited will imply responsability for customs concerning the care and custody of these installations and merchandise.
Whoever is in charge of the administration of the abovemnentioned warehouses and areas will answer for the care and custody of the merchandise.
CHAPTER IV ON LOADING
Declaration of merchandise for export
Article 118: To carr 'y out export, the exporing enterprise will present the Merchandise Declaration to customs not less than one (1) working day, before beginning loading operations. Customs authorization for the loading foot? (pie de carga)
Article 119: In cases when it becomes necessary to place a (pie de carga for certain export merchandise, the operating enterprise will notify it to the Customs Authority not less than one (I) working day in advance.
Article 120: After a loading process has concluded, the operating enterprise will have a term of one (1) working day to present to the Customs Authority the loading certificate of the shipped miierchzandise.
Beginning and ending of loading and unloading operations
Article 121: The operating enterprises will inform customs within the established term, the beginning and ending of operations to be controlled by customs.
Porcels suffering damage or opened by customs
Article 122: The operate .ng enterprises of the port or airport terminal will be obliged to restore, store and adequately classify the packaging of parcels suffering damage or opened by customs for inspection, as well as to pick up the spilling and refuse.
In the case of parcels opened by customs, the opening and sealing will be made under customs supervision.
Control outside customs premises
Article 123: Upon reques of the importer or exporter, or his representative, and for justified reasons, the Customs Authority will authorize customs control formalities outside customs premises, and the interested party will pay for its expenses.
ON ABANDONED MERCHANDISE
Acceptance by customs of voluntary abandonment of merchandise
Article 124: Customs of voluntary abandonment of merchandise wheni the person has previottsly informed they may dispose of it, renouncing to it in favor of the Cuban State and whenever this act is not burdensome for them. Causes originating the declaration of legal abandonment of merchandise
Article 125: When merchandise has not been declared, formalized, drawn out, claimed, reshipped, reexported or its regime changed within the established term, it will be considered abandoned and customs will declared legal abandonment, without affecting the rights of third parties.
Responsibility for the custody of merchandise declared abandoned
Article 126: Merchandise declared abandoned will remain under custody of the operating port or airport enterprise until customs disposes of it.
ON CUSTOMS REGIMES
ON MERCHANDISE DISPATCH FOR CONSUMPTION
What is merchandise dispatch for consumption
Article 127: The dispatch for consumption is the customs regime which establishes that import merchandise may definitely remain within customs territory and implies payment of customs rights, duties and remaing collectable rights demanded from imports, as well as fulfillment of all established formalities.
Formal establishment of the dispatch for consumtion regime with customs.
Article 128: To obtain dispatch for consumption, the merchandise declaration will be presented to customs withim a term not greater than thirty (30) natural days counted from the presentation to the customs authority by the port or airport operating enterprise of the document informing the results of the classification and counting of the unloaded merchandise.
Customs facilities for handling the merchandise declaration
Article 129: Regardless of the provisions established in the previous article, import merchandise may be declared for dispatch for consumption before its arrival to the national territory v.
Term granted to draw out merchandise declared for consumption
Article 130: The merchandise will be drawn out of docks, warehouses or set up areas within a term not greater than thirty (30) natural days counted front the acceptance of Declaration of Merchadise.
ON MERCHANDISE TRANSIT
Concept of the customs transit regime
Article 131: It will be understood as merchandise transit the regime according to which merchandise is transported from one Custonishouse to another within the national territory under customs control.
a) from customs upon arrival to customs at departure;
b) from customs upon arrival to customs within the country;
c) to customs within the country to customs at departure; and
d)from customs within the country to customs within the country will be considered in customs transit.
Cases a), b) and c) will be considered international customs transit.
Case d) will be considered national customs transit.
Transit of merchandise which is not destinedfor the national territory
Article 132: Merchandise from abroad transported under the customs transit regime and destined to another country will be declared to customs in the transit Cargo Manifest, which will contain the information required by international practice according to the treat, es, conventions and agreements on the subject, of which the Republic of Cuba is a party.
Obligations of the consignee or representative to officialize the transit regime.
Article 133: Merchandise destined to a Cuban port or airport unloaded in a port or airport different from the one in the original Manifest, in order to be sent without dispatch to the port or airport of destination will required that the merchandise consignee, his agent or transporting enterprise request from customs the granting of the transit regime.
Customs control of merchandise under transit regime
Article 134: When the customs authority deems it convenient, it will inspect transit merchandise as well as the docks where this merchandise is stored during the stay in port or airport of the ship or aircraft transporting it.
Transit merchandise destined to foreign ports or airports which changes the means of transportation
Article 135: Merchandise in transit destined to foreign ports or airports which, for one reason or another does not continue in the ship or aircraft which transported it and requires unloading, will be allowed to continue the journey only if authorized by customs, upon request of the ship's captain or its consignee, aircraft commander or his representative, or port or airport operator. The customs authorization will also be required to load the merchandise in the ship or aircraft which will bring it to its destinY.
Concept of transshipment
Article 136: Transshipment is the regime by means of which merchandise is transferred under customs control from one transportation unit to another, or to the same one in a different voyage, with the purpose that they continue until their place of destination.
Transshipment Miiay be direct if performed without introducing the merchandise in a temporary deposit, or indirect when through it.
Transshipment announcement to customs by the consigne
Article 137: The ship's consignee will previously notify the beginning of these operations in the form, with the contents and in the term established for them.
The notofication for the merchandise transshipment between aircrafts will be made by presenting the Transit CArgo Manifest.
Customs authorization for the storage of merchandise under the transshipment regime
Article 138: In case that merchandise destined for transshipment is left in temporary deposit, customs will be informed of the place of deposit, estimated time it will remain in it and other questions of interest. According to each case, the ship's Captain, aircraft's commander or their consignee or agent obliged to imformi.
OF TEMPORARY ADMISSION OF MERCHANDISE
Of temporary admission of merchandise for re-export ii the same condition Concept of temporary admission for re-export in the same condition
Article 139: Temporary admission of merchandise for re-export in the same conditions is the customs regime allowing receipt in the customs teeritory, with suspension of customs rights, of merchandise imported for a certain purpose and destined for re-export within a certain term, without any other transformation than the normal depreciation as a consequence of its use.
Merchandise which may be admitted in the temporary admission regime for its reexport in the same condition
Article 140: It will be possible to import temporarily for re-export in the same condition.a) technical mneterials, including spare parts and accessories, for certain professions or crafts, for a specific work or function in Cuba;
b) merchandise to be exhibited or used in fairs, exhibitions and other technical or cultural events, including the necessary elements for the decoration of shelves and advertising material to promote the merchandise and advertising material to promote the merchandise according to the treaties, conventions and agreements of which Cuba is a party;
c) samples wihout commercial value;
d) animals and plants destined to participate in exhibitions or sports and recreational events,
e) construction equipment and others for constructive activities;
f)J production machinery and equipment or their parts imported in place of similar ones, which, as a result of demo ges have been provisorily and freely, placed at the disposal of the importer while the repair is being undertaken abroad; g) music instruments, technical material, scenary parts and equipment artist, orchestras, theater groups, circuses and similar groups; h) land automotive vehicles, airplanes, boats and remaining vehicles and vessels;
i) equipment mining research and prospection; and
j) others of interest to the country.
On temporary admission of merchandise for active improvement
Concept of temporary admission of merchandise for active improvement
Article 141: Temporary- admission of merchandise for active improvement is the customs regime allowing receipt of certain merchandise for reexport without paying rights or import taxes, within a certain period of time, after having submitted it to a toal or parcial process of transformation, elaboration or repair conveying an increase in its value through the value added in the national territory.
Destination of merchandise admitted for active improvement
Article 142: Once the above-mentioned transformation has taken place, the merchandise rejerred to in the present Section ill only have as immediate destination its reexport, either solel 'y or combined with other national or nationalized merchandise or merchandise imported under the same regime of temporary admision for active improvement.
Merchandise which may be admitted for active improvement
Article 143: All merchandise, including packaging in this concept, may be subject to temporary admission for active improvement provided it has been complied with the legally established terms and the merchandise is considered benefitial for the national economy.
Authorization to enjoy the regime of temporary admission for active improvement Article 144: The benefits of the regime of temporary admission for active improvement will depend of a Resolution of the Ministry of Finances and Prices, following a report front the General Customhouse of the Republic, and with the participation, when desired, of other organs and institutions.
Request of the active improvement regime
Article 145: The requests of the benefits of this regime will be presented by a letter addressed to the Minister of Finances and Prices through the General Customhouse of the Republic. Procedure to control the active improvement regime
Article 146: After listening to the opinion of the General Customhouse of the Republic, the Minister of Finances and Prices will dictate the procedure for the application of the regime established in the present Section.
Commnon pro visions
Authorizations to adhere to regimes granting temporary admissions.
Article 147: The applications to adhere to regimes granting tempo rarY admissions of merchandise will be made to the customs authority before starting operati .ons.
Merchandise subject to temporary admission regimes
Article 148: Merchandise brought directly from abroad or inl Cuba under another customs regime will be subject to these regimes provided it has been complied with the provisions of the previous article and the customs authority has authorized it.
Custonts control to merchandise admitted under temporary admission regimes
Article 149: Upon the importer's request and for reasons considered justified by the customs authority, it will be possible to inspect the merchandise in the importer's premises, who will payl the resulting expenses.
Customs formalities for the change of temporary admission on regimes
Article 150: For the change of temporary admission regimes to any other regime it will be necessary to present a Merchandisse
Declaration mentioning the new requested regime.
Extinction of temporary admission regimes
Article 151: TeinpoarY admission regimes become extin ct:
a) by reexport inl the conditions foreseen in the authorization;
b) b 'y transferring the merchandise to any other regime, after complying wit the lea glly established terms;
c) by- voluntary abandonment of merchandise in favor of the Cuba State; and
d) bY destruction of merchandise.
ON REPLACEMENT THROUGH FRANCHISE
Concept of replacement through franchise
Article 152: It will be considered replacement through franchise the custoins regime allowing duty-free import of equivalent merchandise, identical in its kind, quality and
technical characteristics to the one transformed while in free circulation to obtain products exported from customs territory.
Authorization to enjoy replacement through franchise regime
Article 153: Franchise will be authorized by the Ministry of Finances and Prices to exporter manufacturers who prove that the import merchandise is equivalent in its kind, quality, quantity and technical characteristics to those of export products with a right to replacement.
ON REPLACEMENT THROUGH GUARANTEE
Concept of replacement through guarantee
Article 154. It will be possible to import free of customs duties, profiting from this regime, Merchandise repaired abroad or replacing dernaged or, defective merchandise, or improper for the purpose it was imported.
Who will be granted replacement through guarantee
Article 155: The franchise referred to in the previous article will be granted to importers who prove to customs:
a) that the exported merchandise is identical or has equivalent characteristics to those of imported merchandise;
b) the existence qf the guarantee issued by the manufacturer or supplier,- and
c) the transportation document.
ON CUSTOMS DEPOSIT
Concept of customs deposit
Article 156: Customs deposit is the regime which establishes storage of imported merchandise under custonis control in a place chosen with this purpose, without payment of custonis rights and awaiting a new regime.
Customs authorizations to enjoy the customs deposit regime
Article 157: To enforce customs control of merchandise under this regime, the premises where it will be deposited will be previously inspected and approved by the customs authority, who will guarantee that they have the required security conditions.
Customs formalities for the dispatch for consumption of merchandise under customs deposit regime
Article -158: The dispatch for consumption of merchandise under this regime will adjust to the requirements for the Merchandise
Declaration as f it had entered directly from abroad, after payment of customs rights, duties and remaining collectable rights.
ON TEMPORARY EXPORT OF MERCHANDISE
Of temporary export of merchandise for passive improvement
Concept of temporary export regime of merchandise for passive improvement
Article 159: Temporary export of merchandise for passive improvement is the customs regime allowing temporary export of merchandise in free circulation to be submitted abroad to transformation, elaboration or repair, and reimiported with total or partial customs dutties franchise.
What to do iii case of total or partial destruction, losses or demnages preventing renport
Article 160: When merchandise under this region suffers total or partial destruction, losses or denzages preventing reimport, the exporter will prove it to the import customs byv means of the corresponding document before expiration of the declared period of stay.
On temporary export of merchandise for reimport in the same condition
What is understood by temporary export regime for reimport in the same condition Article 161: Temiporary export of merchandise for reimport in the same condition is the customs region allowing reimport in the customs territor y, free of customs rights, of merchandise previously exported from that same terrotory to be u sed abroad, provided it does not imply modifications, except the normal depreciation for the use made of it.
Customs control to merchandise enjoying the temporary export regime for reimiport in the same condition
Article 162: In the temporary export declaration, the merchandise will be identified by its permanent characteristics with the purpose of its identification during import.
Authorization for the change of regime
Article 163: Merchandise under the temporary export regime may be changed to definitive export regime, after authorized by customs.
ON TRANSFORMATION OF MERCHANDISE FOR DISPATCH FOR CONSUMPTION
What is understood by transformation of merchandise for cispatch for consumption Article 164: Transformation of merchandise for dispatch for consumption is the customs regime establishing that imported merchandise while subject to customs control
before its dispatch for consumption, may be transformed or resulting products is lower that the one to be applied to imported merchandise.
Thc authorization to enjoy this regime will be granted by the Minister of Finances and Prices.
Merchandise which may be submitted to the transformation for dispatch for conlsumptionl regime
Article 165: Merchandise submitted to the regime referred to in the previous article may come from free zones, industrial parks, customs deposits or directly from abroad.
Where and who may perform transportation operations
Article 166: Transportation operations must be performed in the customs deposits authorized by the Chief of the General Customhouse of the Republic for these purposes.
Juridical persons using this regime must be acknowledge as transforming entities by the competent authority and will carry a strict control of the merchandise arriving for transformation and of the final products obtained.
Raw materials and end products obtained may be inspected by the customs authority at any time.
End of the transformation regime
Article 167: The transportation regime ends when the merchandise is dispatched for consumption, exported, abandoned in favor of the State or destroyed in such a waly that it lacks commercial value.
ON COASTING TRADE
Concept of coasting trade and ships performing it
Article 168: Coasting trade is the customs regime applicable to merchandise loaded in ship in a port of the national teritory and transported to another port in the national terri tory where it is unloaded.
Coastal Trade operations are performed by cuban ships or ships under Cuban jurisdiction, prepared for this temporary or permanent traffic.
What merchandise may enjoy the coasting trade regime?
Article 169: Customs will authorize coasting trade for:
a) free circulation merchandise; and
b) imported merchandise which was not included in a Merchandise Declaration. Customs authorities may authorize transportation of merchandise under coasting trade regime, in a ship transporting other merchandise at the same time.
Customs control or merchandise and places where it mray be performed
Article 170: Loading and unloading of merchandise under coasting regime will
performed in places prepared for that purpose, in the days and hours appointed for such operations.
Exceptionally, upon request of the interested party and for duly justified reasons, customs will authorize the loading and unloading of merchandise in another place or moment, and the expenses incurred will be paid by the requesting party.
Article 171: Merchandis'e transported under the coasting trade regime will be submitted to customs control.
Formalities prior to the loading of merchandise under the coasting trade regime Article 172: Before loading the merchandise referred to in Article 169 and as a requirement to receive authorization, the ship's Captain or his consignee, or the sender of the merchandise or his representative will present to the customs authority a document including:
a) information concerning the ship;
b) list of the merchandise to be transported under the coasting trade regime; and c) name of the port or ports of the national territory where the merchandise will be unloaded.
Dispatch of the coasting trade ship
Article 173: Customs at the arrival port will dispatch each coastal trade ship, and during this operation will request the Manifest and remaining documents related with the load from the ship's Captain or his consignee.
ON REINBURSEMENT OF RIGHTS (DRAWBACK)
What is understood by drawback?
Article 174: It will be understood by Drawback the customs regine allowing during the export of merchandise, the total or partial reimbursement of those customs duties applied either to that merchandise or to the products contained in the exported merchandise or consumed during its production.
Authorization to enjoy the drawback regime
Article 175: The authorization for the enjoyment of this regine is granted by the Minister of Finances and Prices, who is empowered to regulate its execution and control.
ON URGENT REMITTANCES
What is understood by urgent remittances. Their dispatch.
Article 176: It will be understood as urgent remittances, merchandise which shoud be dispatched rapidly and preferently because of its nature, because they are aid remittances or because they respond to a duly justified urgent need.
Urgent remittances will be dispatched by customs, limiting control to strictly necessary aspects, to ensure flufillmnent of Customs Regulations.
ON THE SPECIAL CUSTOMS REGIME IN DUTY-FREE ZONES AND INDUSTRIAL PARKS*
Concept of duty-free zones and industrial parks for customs purposes
Article 177: Duty-free zones and industrial parks, for customs put-poses, are part of the national territory where merchandise which is introduced, stays there or is drawn out, is considered as it were not in customs territory with regard to customs dutties, and will be submitted to reduce customs controls.
Classification of duty-free zones, for customs control purposes.
Article 178: Duty-free zones, for customs control purposes, are classified in commercial, industrial and services. In case they have more than one activity, the areas destined to each one these activities will be distinctly separated.
Merchandise admission in duty-free zones
Article 179: Merchandise is admitted into commercial dutty-free Zones in expectancy of a later destiny. Merchandise admitted in industrial dty-free zones may be submitted to authorized improvement operations. Merchandise admitted to service ditty-free Zones may be destined to authorized activities.
Merchandise admission to industrial parks
Article 180: Merchandise is admitted to industrial parks to be submitted to authorized productive operations, and customs authorities will set the conditions in which their customs control will be exerted. Customs control may be exerted at an)' time onl merchandise and persons introducing or drawing them out.
Customs control in commercial duty-free zones in places of touristic interest
Article .181: Commnercial duty-free zones in places of toristic interest will be submitted to customs changes which guarantee that the merchandise destined to consumption in those zones is not introduced into customs territory.
Destination of the merchandise from duty-free zones and industrial parks
Article 182: Regardless of the stipulations of the specific Customs Regulation, merchandise leaving a duty-free zone or industrial parks may be:
a) exported or re-exported outside the national customs territory; and b) introduced in the remaining parts of the national customs territory.
Article 183: Customns authorities will enforce the provisions on import or export whenl the merchandise is imported or exported from a duty-free zone or industrial parks.
Conditions to exercise customs control in duty-free zones
Article 184: Customs authorities will set the requirements on the construction and preparation of the duty-free zones, as well as the conditions in which customs control will be exerted, and they are empowered to control at any time the merchandise stored in duty-firee zone areas and premises of those persons introducing or drawing out merchandise fromn then.
Merchandise which mmay be introduced to duty-free zones and industrial parks
Article 185: It will be possible to introduce to dutty-free zones and industrial parks merchandise imported directly from abroad, as well as merchandise in free circulation or benefited by' another regime.
Operations to which the, merchandise admitted in the duty-free zones may be submitted to
Articles 186: In addition to loading operations, transshipment, transit or storage, merchandise admitted in a commercial duty-free zone may be submitted to operations required to ensure its preservation and to the ordinary manipulation intended to improve its presentation or its commercial quality and conditioning for its transportation, such as division or assembling of parcels, creation of batches, classification of merchandise and changes in packaging.
ON COMPULSORY ARRIVAL
Dispatch of ship on compulsory arrival
Article 187: Upon the compulsory arrival of a ship to Cuban port, it will be dispatched by the customs authority' and the Captain will be obliged to present this authority with the Manifest and remaining documents justifying the causes of this arrival.
Departure dispatch of shiip with compulsory arrival
Article 188: Once the causes determining compulsory arrival have ceassed, or when the ship is read to leave the national territory, the customs authority will dispatch thme departure, fulfilling the corresponding requirements.
Transshipment of merchandise transported by the ship with compulsory arrival
Article 189: In the cases when, as a result of compulsory arrival it will be necessary to transship the mnerchahidise loaded in the ship, it will be acted according to the provisions of Title IX, Chapter III on merchandise transshipment.
Compulsory arrival of aircraft
Article 190: When an aircraft arrives on compulsory arrival, its commander will fulfill the requirements set by the International Civil Aviation Convention.
ON MERCHANDISE FROM SHIPWRECKS AND ACCIDENTS
Customs control of merchandise recovered at sea or shipboarding. Term for claims Article 191: Merchandise abandoned as a result of shipwrecks or accidents and recovered at sea or b 'y shipboarding will be controlled by) customs and stored until claimed. The term for claims will be ninety (90) natural days counted from the date of recovery, after which, if no claim was made, legal abandonment will be declared; the term may be reduced by the customs authority in cases of easily perishable or demiageable.
Article 192: If the merchandise referred to in the previous article were produced nationally and it might be supposed that they were intended for export or being transported in a coasting trade ship, they will be considered reimported merchandise, to all customs effects.
Documents evidencing ownership of merchandise recovered at sea or shipboarding Article 193: Consign ees or owners of the merchandise referred to in this Title will present the customs authority with the documents evidencing ownership, and will perform the corresponding proceedings to draw out or export this merchandise.
Merchandise subject to payment of salvage services
Article 194: When the merchandise referred to in this Title were subject to payments of salvage services, the customs authority, upon grounded request of a third interested party, will provisorily retain it as a guarantee of payment of this obligation.
The retention must be confirmed by a competent judicial authority within five (5) days counted from the presentation of the request to customs by' the third interested party. If the ratification were not made within the appointed term, the retention will cease.
Customs representative in slavage or recue
Article 195: Whenever possible, a customs re 'Presentative will be present in the acts of salvage or rescue referred to in this Title, and the merchandise will be left at his disposal.
ON CUSTOMS ADMINISTRATIVE VIOLATIONS
ON THE DEFINITION, ACTING PRINCIPLES AND SOLIDARY RESPONSIBILITY
What is considered a customs administrative violation
Article 196: It is considered as a customs administrative violation the action or omission, whether or not intentional, violating the provisions of this Law Decree, its complementary provisions and those issued b), other competent organs and institutions, applicable by customs.
Violations resulting from errors caused by good faith or force majeure
Article 197: Customs violations resulting from errors of good faith, force niajeure or other causes independent of the transgressor's will
may not be sanctioned when the authority empowered to impose the sanction is certain that no intention offraud existed or that the violation did not produce damage to customs or to third parties.
Violations through fraudulent actions
Article 198: When a customs administrative violation is committed by using false documents, using fraudulent or deceiving handlings or other delictive actions, or
performed together with other punishable acts, the corresponding administrative sanctions will be applied, regardless of the penal responsability which may be demanded.
Prescription of the sanctioning action
Article 199: When imposing sanctions for administrative customs violations, it will be taken into consideration the circunstances and gravity of the event, recurrence, the violator's intention and damage caused.
The administrative sanctioning action prescribes after five (5) years, countedfromn the date when the violation was committed.
Article 200: The administrative customs violation will cause a sanction of a fine or administrative confiscation of merchandise and transportation means. The fine may be personal when imposed on a natural person, and institutional when imposed on a juridical person.
The fine and confiscation sanctions will be imposed jointly or separately, according to the nature, characteristics and earnestness of the events.
The sanction will be imposed by means of a grounded resolution.
What is considered recurrence and its consequences
Article 201: He who having been previously sanctioned, commits a violation of the same type within the terms of twelve (12) months will be considered recurrent.
Recurrence will be considered an aggravation, in which case the fine will be increased by fijfv percent (50%).
Causes for confiscation of transportation means
Article 202: When the events considered violations are considered fraud or smugglers, and the infractor is in charge of the transportation means or allows its use to commit the violation, this transportation means may be confiscated.
SolidarY responsibility of the juridical person
Article 203: Juridical persons are solidarily responsible for the violations incurred by natural persons acting in their name and representation.
ON THE PROCEDURE AND APPEALS
On the procedure
When and how is the procedure started to penalize the violation
Article 204: The procedure to penalize administrative customs violations is started when the violation is detected by the customs authority or when the news reaches in ay form the authority empowered to penalize it.
Article 205: The customs authority who detected the violation will record the proceedings, informing the violator if the were present or easily and rapidly reacheable, the penalty which could be imposed on him for the violation he committed.
In case the violator is not present at the moment the administrative customs violation is detected, the proceedings will be recorded in the same form and the penalty will be notified him as soon as it is possible to find him.
Appointment of empowered authorities and contents of penalizing resolutions
Article 206: The Head of the General Customhouse of the Republic will appoint the authorities em powered to im pose sanctions.
Sanctions caused by administrative customs violations will be imposed through grounded resolution containing the following data:
a) the fact of the administrative Customs violation and the violated regulation;
b) imposed sanction;
c) term to make the payment;
d) appeal which may be interposed, and
e) term to interpose the appeal.
If a caution measure has been adopted, it will likewise be stated in the resolution.
Verification of the violation and term to penalize it
Article 207: The empowered authority will make the corresponding verifications with the purpose of determining exactly the violations committed and whoever is responsible frit, and will imposed on the infractor or whomever should answer in his name the corresponding penalty, within the term of sixtyv (60) natural days counted from the date in which he learned about the violation.
Not ification of the penalty
Article 208: The penalty; will be notified to the infractor or to whomever must answer for himt through a grounded resolution. The penalty will be understood as notified from the date when the violator or his representati .ve receives the resolution.
Action when the violation possesses the elements of a delictous event
Article 209: When a violation is detected which at the same time possesses the elements of a delicious event, the empowered authority will impose the penalty and will inform the competent organs by sanding the proceedings made by himt inl advance.
Term to pay fines
Article 210: The amount of the fines due to administrative customs violations will be paid by the violator in the offices prepared for that purpose within the followVing terms:
a) natural persons living in the national territory or juridical persons domiciled in Cuba, within fifteen (15) days counted from the moment
the resolution was notified; and
b) natural persons who do not live in the country, within seventy two (72) hours counted from the Moment the violation was notified or
before departure fromt the national territory, in case the departure occurs before that term.
The amount to be collected fromt fines will be doubled once the fixed term has elapsed without having been paid.
On appeals and their presentation
Article 211: An appeal action may be interposed against resolutions ordering penalties caused by' administrative customs violations.
The appeal willbe presented to the same authority which dictated the resolution, which will submit it within a term not greater than three (3) working days together within all the proceedings, to the level that should learn about it.
Authorities empowered to know and determine on the appeal
Article 212: The authority empowered to know and determine on the appeal will be the Chief of the immediate superior level of the authority who dictated the resolution.
Formalities to present the appeal
Article 213: Appeals against resolutions dictated by the customs authority will be Made through a grounded letter, attaching obligatorily the document evidencing payment of the fine which is claimed, if this were the case, as well as all the documents he intends to use to prove his right and other evidence he proposes, without whose requirements the appeal will not be admitted.
The evidence charge will be to the account of the recurrent party,.
Termn to present the appeal and to solve it
Article 214: The term to appeal the resolution imposing the penaltx'for administrative customs violation will be:
a) for the fine: fifteen (15) days;
b) for confiscation: thirty (30) days; and
c) for the combined pen alt 'y of fine and confisction. thirty (30) days.
The terms to appeal mentioned in the previous paragraphs will be understood iii natural days, counted from the day following notification of penalty.
Article 215: The authorit who should know of the appeal will solve it in a term which will not exeed thir-ty (30) natural days counted from the day when hie receives the appeal with all the proceedings from the authority who imposed the penalty.
Only in exceptional cases by reasons connected with the complexity of the verifications and searches which will be necessary to perform, will it be possible to extend the terin to solve thme appeal, but it will not exceed thirty (30) natural additional days.
End of administrative channels as means of appeal
Article 216: It will not be possible to present any appeal through administrative channels against the resolution dictated in the process of appeal, thus opening the judicial channel for these actions.
ON THE REVISION PROCEDURE
Nature of the revision procedure and when is at admitted
Article 217: The revision procedure against imposed penalties has extraordinary characte, is admitted upon request of the natural or juridical person who has been penalized whenever there is evidence previously unkonwn, new evidence appears or it may be demonstrated that the penalty was unrighteous, illegal, arbitrary or unjust.
Article 218: The revision procedure in the administrative channel will not be admitted if the person upon whom the penalty was imposed used the judicial channel.
Article 219: The official revision may take place when one of the customs authorities imposed of it detect reasons to justify it, in which case the proceedings and grounded arguments will be submitted to the Chief of the General Customhouse of the Republic, which will decide on its admission through the ommission set up with that purpose.
Term to request revision
Article 220: The reuqest of revision will be presented to the Chief of the General Customhouse of the Republic in a term not greater than one (1) year, counted from the moment the penalizing resolution becomes firm, and he will decide on admission.
Administrative proceedings of the request of revision
Article 221: Once the request is received, the Chief of the General Customhouse of' the Republic will order its examination by' the Commission. If an omission or error is detected in any of the documents or timer unavoidable evidence for the admission of the proceedings, the applicant will be granted a term of ten (10) working days to amend the error or omission.
if the applicant does not amzend the detected faults within the term granted him, the request will be declared inadmissible.
Article 222: Once the revision procedure is admitted, the Chief of the General Customhouse of the Republic will order its registration, forming a dossier and the Commission will demand the original dossier from the customs authority which dictated the resolution. Once the dossier has been received, the Commision will add it to the remaining documents and proceed to its handling.
Term to solve the revision procedure
Article 223: The Chief of the General Customhouse of the Republic having received the Conmmission's opinion, will solve the revision procedure submitted to him within the term of thirty (30) working days counted front the date of its presentation.
Delays caused by the recurrent and terms elapsed for the execution of any extraordinary action indicated by the Chief of the General Customhouse of the Republic will not be counted within the appointed term.
Resolution following revision
Article 224: The Chief of the General Costomhouse of the Republic, when dictating the resolution, will do it in a reasoned way, explaining the matter in every respect.
Consequences of the resolution authorizing the revision
Article 225: The resolution authorizing the revision may result in:
a) the reimbursement of the amount of the fine; and
d) the devolution of the 'confiscated good or of its appraissed value, if it were not possible.
ON THE EXECUTION OF PENALTIES
Voluntary payment of fines
Article 226: The transgressor or his representative will pay in the offices prepared for that purpose within the term fixed in Article 210, counted from the day of its notification.
Compulsory collection judicial compulsion) of fines
Article 227: Once the fixed term has elapsed without payment of the fine, the Chief of Customs will indicate judicial compulsion, with the correspondin summons to the debtor or his representative.
Once summoned, if the debtor does not pay, his goods will be embargoed in the quantity which will cover the amount of the fine and cost of the procedure.
Article 228: If the debtor or his representative would pay upon summons the toal fine imposed on him, a receipt wififi be handed to whoever paid, in the name of the debtor.
Article 230: Procedures not expressly foreseen in this Decree Law for the application of the judicial compulsion will abide by the legislation in force on this matter.
Caution measure of retention for later confiscation
Article 231: in order to execute the confiscation, the Chief of Customs will order the caution measure required to guarantee that the goods subject to these measures be preserved.
Article 232: The caution measure of retention comprises the merchandise and means of transportation, in this last case, when they had a direct participation in the administrative customs violation.
Article 233: The provisional caution measure of retention is dictated by the authority detecting the administrative customs violation, and it will require ratification from the authority empowered to impose the penalty.
Premises to ensure work conditions for the customs activity
FIRST: Port, airport, post, deposit and duty-free zones and industrial park operators will include in their investment plan the construction and repair of premises, in order to ensure work conditions for the customs activity.
Formalities and proceedings before customs do not exclude those to be made with other authorities
SECOND: References in this Law Decree to the formalities and proceedings that natural and juridical persons will be obliged to perform before Customs, will be considered done regardless of those they will be obliged to perform before the remaining authorities in the case of their respective competences.
Anticipated acting of the customs authority
THIRD: Anticipated acting of the customs authority whem during verification and investigation of violations of the Customs Regulations presumably delictive actions are detected, will have all legal effects of the penal process, the validity which corresponds to the actions of any organ of primary court proceedings, provided they are performed in compliance of the formalities established in the Law of Penal Procedure.
UNIQUE: Processes onl customs matters opened before Customs prior to the coming in force of this Law Decree, will be handled and solved according to the legislation in force at the- moment in which they were initiated.
Faculties to the Council of Ministers to determine violations and penalties to apply FIRST:- The Council of Ministers is empowered to determine the actions or omissions constituting administrative customs violations and the penalties to be applied in each case.
Faculties to the Chief of the General Customhouse of the Republic to dictate complementary normis
SECOND: The Chief of the General Customhouse of the Republic is empowered to dictate the Organic Bylaws of the Systemn of Customs Organs and, having listened to the opin ion of the competent organs and entities, to dictate the complementar provisions required for the best execution of the provisions contained in this Law Decree, as well as to fix the conditions, terms and form to comply with the declarations, formalities, deliver -y of documents, notifications and informations to be presented to Customs, foreseen in this document.
THIRD: Law 1092, of Customs Procedure, and Decree 3278, Bylaws of the Law of Customs Procedure, both dated February 5, 1963, Decrees 4191, of November 18, 1958, and 3374, of Novemiber 26, 1963, Law Decree 59, of May 9, 1952, Civil Aviation Regime, and whichever other provisions of equal or inferior rang oppose to the provisions of this Law Decree are hereby derogated.
FOURTH: This Law Decree will start ruling thirty (30) days after it is published in the Official Gazette of the Republic of Cuba.
GIVEN in the city of Havana, on the third day of April, 1996.
Fidel Castro Ruz
President of the Council of State