Database Search

Panama

  • 1. Are laws and regulations published in official journal? (Art 1 TFA)

    Yes (Gaceta Oficial de la Republica and on the customs website as well)

  • 2a. Is there an opportunity to comment on new regulations and changes to existing ones prior to implementation? (Art 2.1.1 TFA)

    Yes (Working sessions are usually held to discuss proposed changes to current regulations)

  • 2b. After the authorities have decided on new or changed regulations is there advance notice of the effective date (or a delayed effective date) to allow traders to make necessary changes and arrangements? (Art 2.1.2 TFA)

    Yes (Yes, through customs resolution notices published in the official gazette)

  • 3. Does Customs issue advance (pre-entry) rulings, binding on all Customs ports, on classification and valuation questions?

    Yes (At least for value and origin.)

  • 4. Is there a public and regularly updated website available with

    • a. Laws and regulations? (Art 1 TFA)

      Yes

    • b. full description of all Customs procedures? (Art 2 TFA)

      Yes

    • c. access to appeal procedure? (Art 2 TFA)

      Yes

    • d. all forms and documents required for import and export? (Art 2 TFA)

      Yes

  • 5a. Are there other rules or procedures by Customs or any other government entity that in your experience restrict the operation of express delivery services in your country, such as:

    • a. Restrict the use of clearance procedures for express items by weight, quantity or value? (Art 7.8.2c TFA)

      Yes (According to RECAUCA Art. 87 (Central American Customs Regulations), non-commercial shipments valued uder 1,000 Central American pesos (equivalent to USD$1,000) should not require the intervention of a customs broker. )

    • b. Other? Please specify:

      Yes (According to RECAUCA Art 573, several shipments from different shippers to one consignee could be processed using a Simplified Declaration as long as each individual shipment does not exceed 1,000 Central American pesos (USD$1,000).)

  • 5b. If the answer to Q5a-a is "yes", what is the

    • a. weight

    • b. quantity

    • c. and/or value (local currency / USD)

      1,000 Central American Pesos (USD$1,000)

  • 6. URL for Customs website

    https://www.ana.gob.pa/

  • 1a. Does Customs accept and process electronically the data required for release of shipments in advance of their actual arrival so that they can be released either prior to or immediately after arrival? (Art 7.1 TFA)

    No (Physical paperwork is required by Customs Authorities)

  • 1b. Can formalities for final clearance be completed through electronic means post-release?

    No (Clearance process must be completed prior to shipment release.)

  • 2a. When are the following shipments typically released (WCO Immediate Release Guidelines)?

    • a. Letters and Documents (Cat. 1 of IRG)

      Other (add remark) (Documents are cleared immediately)

    • b. Low-value non dutiable items (e.g de minimis) (Cat 2 of IRG)

      Other (add remark) (De minimis shipments are cleared immediately )

    • c. Low value dutiable items (Cat. 3 of IRG)

      Before noon

    • d. High value dutiable items (Cat. 4 of IRG)

      Other (add remark) (Consignments with CIF value above USD$ 2,000.- are considered formal entry, requiring 24 to 48 hours for completion of the clearance process. )

  • 3. Is physical release of goods separate from clearance? (Will Customs release goods prior to completion of all formalities and final settlement of accounts?) (Art 7.3 TFA)

    No (Presentation of paperwork and all formalities must be completed prior to release of goods)

  • 4. Is full-time (24/7) automated processing for the customs ports at which you operate available?

    Sometimes / Other (add remark) (Staff is available, but automation is not available)

  • 5a. Are the official working hours of the Customs office and personnel adapted to commercial needs and applied at local level? (RKC Std 3.1)

    Yes

  • 5b. Are there fees for Customs services during normal working hours?

    No

  • 5c. Does Customs and other agencies provide clearance services outside of the official office hours?

    Yes

    • and if so, is there a published set of fees?

      Yes (US$ 7.- per hour. US$ 10.- per extra hour on Sundays and holidays)

  • 5d. Will Customs provide dedicated clearance services away from the Customs office for a fee? (e.g. clearance at Express Consignment Facilities and Hubs)

    Yes

  • 6. For shipments arriving by air, does Customs inspect and release goods at the operator's facility or require their transfer to another facility? (Art 7.8.1a TFA)

    Other (add remark) (Customs release goods upon inspection at the Tocumen Airport Cargo Area)

  • 7a. Does Customs apply risk-management and risk-based selectivity to select items for documentary and/or physical examination? (Art 7.4 TFA)

    Yes

  • 7b. Does any other agency apply risk-management and risk-based selectivity to select items for documentary and/or physical examination? (Art 7.4 TFA)

    No (Not that we are aware of)

  • 8a. Are there multiple inspections (inspections by agencies other than Customs)?

    Yes (This may be required. Certain types of goods such as food and agricultural products may require additional inspections from other agencies )

  • 8b. Are they fully coordinated? (Art 8.1 TFA; RKC Std 3.35)

    Yes

  • 9a. Does the customs administration apply a de minimis regime that allows goods the value of which does not exceed a certain amount to be exempted from duties and taxes? (Art 7.8.2d TFA; RKC Std 4.13)

    Yes

  • 9b. If the answer above is "yes" what is that amount in local currency?

    Panamanian Balboas 100

    • What is the rough equivalent in USD?

      100 USD

  • 9c. Is de minimis based on intrinsic value (i. e. the cost of the goods without transport and insurance costs)?

    No (In Panama this is based on CIF value)

  • 9d. If the answer to 9a is "yes", are those goods subject to simplified procedures e.g. consolidated release/clearance or 'off manifest'? (Art 7.8.2a TFA)

    Yes

  • 10a. Does the customs administration apply an informal/simplified entry threshold that allows dutiable goods the value of which does not exceed a certain amount to be exempted from formal declaration procedures (WCO IRG Cat 3) e.g. as in the US for goods valued between $800 and $2500?

    Yes (Simplified procedures are in place)

  • 10b. If the answer above is "yes" what is that amount in local currency?

    PAB 100 CIF value / US$100 (Informal entry between USD 100.- and USD 1,000.-)

    • What is the rough equivalent in USD?

      Other (add remark)

  • 11a. Does Customs or any other agency require in connection with importation of goods that the importer provide any of the following items:

    • a. a consular invoice or a consular visa for a commercial invoice or other trade document (as evidence that particular goods are of a particular origin, or have arrived in a particular importing country, or have been applied to a particular end use)?

      Sometimes (add remark) (Only if Free Trade Agreement applies)

    • b. a certificate from a pre-shipment inspection agency? (Art 10.5 TFA)

      No

    • c. a certificate of origin from a chamber of commerce or similar agency?

      No

  • 11b. Does Customs or any other agency accept electronic supporting documents? (Art 10.2 TFA)

    No

  • 11c. Does Customs or any other agency accept scanned copies of supporting documents?

    No

  • 12. Is the express carrier allowed to clear import shipments on behalf of the consignee without having to use a third-party licensed customs broker? (RKC Std 8.1)

    Other (add remark) (Use of customs brokers compulsory except for de minimis shipments.)

  • 13a. Are there processing fees for:

    • a. express clearance?

      Yes (Administrative fees)

    • b. on-site Customs facilities?

      Yes

    • c. IT systems?

    • d. electronic transmissions by number or volume?

      No

    • e. other?

      No

  • 13b. Are these fees based on the value of the goods? (Art 6.2 (ii) TFA)

    Yes

  • 1a. Is there a limit on the time within which Customs is allowed to demand additional duties? (RKC Std 4.2)

    Yes

  • 1b. If the answer above is "yes", what is the time limit?

    Other (add remark) (7 years)

  • 2a. May decisions of local Customs officials be appealed to a higher administrative level? (Art 4 TFA)

    Yes

  • 2b. May decisions of local Customs officials be appealed to an independent court? (Art 4 TFA)

    Yes

  • 2c. If the answer to either question 2a or 2b above is "yes" is there a time limit for filing such appeals?

    Yes

  • 2d. If the answer to question 2c is "yes" what is the time limit?

    Other/It depends (add remark) (5 working days from the first appeal, on a subsequent appeal it will depend on the resolution )

  • 2e. If the answer to either question 2a or 2b is "yes", is there a time limit to rule on such appeals? (Art 4.4 TFA)

    Yes

  • 2f. If yes, what is the time limit?

    Other (add remark) (5 working days from the first appeal, on a subsequent appeal it will depend on the resolution)

  • 3. Does Customs regularly use valuation databases with reference prices or other arbitrary uplifts to invoice values? (WCO Guidelines on the use of valuation databases)

    Yes (There is a Customs Re-valuation department which has a database with reference prices)

  • 4a. In case of seizures of illicit items (e.g. IPR), does Customs or any other agency require the express carrier to store the seized goods at its own premises and cost?

    Sometimes / Other (add remark) (The shipment will be retained at a Customs facility, unless the express carrier operates a bonded warehouse )

  • 4b. If the answer to question 4a is "yes", how long is the period that the carrier is required to store the goods?

    30 days

  • 4c. If the answer to 4a is yes, does Customs take care of the final disposition of the goods...

    Yes

    • ...or is the express carrier required to destroy them?

      Yes

  • 1. Signatory to the Revised Kyoto Convention (Customs Reform)

    No

  • 1. TFA ratified?

    Yes

  • 2. Has the country set up a National Trade Facilitation Committee?

    No

    • a. Who leads it?

    • b. Is the private sector part of it?

    •