Cuba Gazettes Resolution Establishing Special Tax on Importation of Specified Beer, Alcoholic Beverages

The Cuban Official Gazette March 18 published Resolution No. 56/2026, introducing a special tax on goods and services that applies to the importation of specified beer and alcoholic beverages. The resolution includes measures: 1) applying the tax to the importation of beer and alcoholic beverages falling under the resolution’s annex, such as rum, whiskey, vodka, gin, and liqueurs; 2) setting the tax rate at US$0.30 per liter or the equivalent in other convertible currencies; 3) applying the resolution to imports contracted after its entry into force and, for framework agreements, to shipments requested after its entry into force; and 4) ...