Cultural barrier is a form of environmental barrier. Every society has its own cultural values, beliefs and norms. An entrepreneur will have to keep in mind the cultural reference of the region that he/ she is going to cater to, as this will enable him/her to get a quicker acceptance in that region.
If, however he fails to do so, then it will definitely act as a cultural barrier. e.g. if Pizza Hut serves pork or beef in India, then being against the culture of the country, they are bound to fail.