古巴的没收政策以刑事定罪为基础，作为从刑，依据《刑法典》第 43 条，并且包括了扣押和冻结概念（《公约》第三十一条）。即使在犯罪所得已经与合法财 产混合的情况下，也不考虑所没收财产的价值。 然而，没收可能也构成从属刑罚，据此全部或部分剥夺有关人员的财产，把它移交给国家（《刑法典》第 44 条）。对各种腐败犯罪可以处此种惩罚。最后，在共和国总检察院的案件侦查基础上，可以根据第 149 号法令实行没 收，作为财政和物价部的一项行政决定，而总检察院则可以采取任何必要的预 防措施。冻结财产的管理是主管法院或古巴中央银行的责任。古巴奉行无罪推定原则， 并且没有要求罪犯证明没收财物合法来源的条例。 有许多使善意第三人可以保护自己权利的程序，如请求宪法权利保障的诉讼程 序或复审程序。古巴法律允许在法院、估税部门或侦查机关提起的行政或刑事诉讼中撤销银行保密。
The Cuban policy of confiscation is based on a criminal conviction, as an accessory penalty, in accordance with article 43 of the Criminal Code, and includes the concepts of seizing and freezing (art. 31 of the Convention). The value of the property confiscated is not taken into account, even where the proceeds of crime have been intermingled with lawful property. Confiscation may, however, constitute a further accessory penalty, whereby the person concerned is dispossessed, totally or partially, of his or her property, which is transferred to the State (art. 44 of the Criminal Code). This penalty may be imposed for various corruption offences. Lastly, confiscation may be imposed in accordance with Decree Law No. 149 as an administrative decision by the Ministry of Finance and Prices, on the basis of an investigation by the Office of the Attorney General of the Republic, which may adopt any necessary precautionary measure. The administration of frozen property is the responsibility of the competent courts or the Central Bank of Cuba. Cuba observes the principle of innocence and there are no regulations requiring an offender to demonstrate the lawful origin of goods confiscated. There are a number of procedures whereby bona fide third parties may protect their rights, such as amparo proceedings or the review procedure. Cuban law allows for bank secrecy to be lifted in administrative or criminal proceedings by the courts, assessors or investigative authorities.