If you want to change US dollars in Cuba, you will now have to pay a 10% tax on exchange. The move will affect Cuban citizens who receive money from relatives overseas as well as foreign visitors. The Cuban government said the move was a response to the toughening of the US embargo on Cuba wanted by the Bush administration. Cubans in the US can now only visit the island once every three years and can only send money to their immediate relatives. Cuba made US dollars legal tender a decade ago after the collapse of the Soviet Union forced it to accept foreign capital and legalise some forms of private enterprise. Expect a foreign exchange black market to appear.