Duties and Tax Exemption
For contact information regarding government custom authorities, please follow the link below:
Emergency Response:
Agreements / Conventions Description |
Ratified by Country? (Yes / No) |
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WCO (World Customs Organization) member |
Yes. March 8, 1996 |
Annex J-5 Revised Kyoto Convention |
No |
OCHA Model Agreement |
N/A |
Tampere Convention (on the Provision of Telecommunication Resources for Disaster Mitigation and Relief Operations) |
Yes. March 5, 2003 |
Regional Agreements (on emergency/disaster response, but also customs unions, regional integration) |
Yes,
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Exemption Regular Regime (Non-Emergency Response)
In Panama, the exemption of import tariffs and taxes for humanitarian aid is regulated by Cabinet Decree No. 12 of 29 March 2016- Article 150(a).
Tax exonerations are granted based on special laws. These are independent of the harmonized system code applicable to equipment, goods and other items, necessary for the economic activity of the company or the international organization.
Entities allowed to operate in the country during emergencies are international organizations, as well as Panamanian and government entities that can import humanitarian aid and relief items.
The Law that protects the importer determines the recognition to the right to tax exemption. For example: the Office of the First Lady can import goods for humanitarian aid with the exception of vehicles; whilst the International Federation of Red Cross and Red Crescent Societies does benefit of vehicle exemption.
Organizational Requirements to obtain Duty Free Status |
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United Nations Agencies |
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Non Governmental Organizations |
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Exemption Certificate Application Procedure
Duties and Taxes Exemption Application Procedure |
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Overview (include a list of necessary documentation) |
Note: These documents are per shipment. |
Process to be followed (step by step or flowchart) |
Note: If the organization is not empowered to self-manage its authorization for exemption, it must be submitted by a certified Customs Broker, authorized by the National Customs Authority.
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Exemption Certificate Document Requirements
Duties and Taxes Exemption Certificate Document Requirements (by commodity) |
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Food |
NFI (Shelter, WASH, Education) |
Medicines |
Vehicle & Spare Parts |
Staff & Office Supplies |
Telecoms Equipment |
Invoice |
Yes, 1 copy |
Yes, 1 copy |
Yes, 1 copy |
Yes, 1 copy |
Yes, 1 copy |
Yes, 1 copy |
AWB/BL/Other Transport Documents |
Yes, 1 copy |
Yes, 1 copy |
Yes, 1 copy |
Yes, 1 copy |
Yes, 1 copy |
Yes, 1 copy |
Donation/Non-Commercial Certificates |
Yes, 1 copy for donations |
Yes, 1 copy for donations |
Yes, 1 copy for donations |
Yes, 1 copy for donations |
Yes, 1 copy for donations |
Yes, 1 copy for donations |
Packing Lists |
Yes, 1 copy |
Yes, 1 copy |
Yes, 1 copy |
Yes, 1 copy |
Yes, 1 copy |
Yes, 1 copy |
Other Documents |
Letters from Ministry of Foreign Affairs, if applicable. Permits required by the Overseeing Authorities, if applicable. |
Letters from the Ministry of Foreign Affairs, if applicable. Permits required by the Overseeing Authorities, if applicable Permits required by the Overseeing Authorities, if applicable. |
Letters from the Ministry of Foreign Affairs, if applicable. Permits required by the Overseeing Authorities, if applicable*. |
Letters from the Ministry of Foreign Affairs, if applicable. Permits required by the Overseeing Authorities, if applicable. |
Letters from the Ministry of Foreign Affairs, if applicable. Permits required by the Overseeing Authorities, if applicable. |
Letters from the Ministry of Foreign Affairs, if applicable. Permits required by the Overseeing Authorities, if applicable. |
Additional Notes |
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* Requirements for the admission of regular medicines: Present the following documentation at the window of the Imports Department, located at Building 253, ground floor of the Ministry of Health in Ancon:
Requirements for the admission of vaccines: Present the following documentation at the window of the Imports Department, located at Building 253, ground floor of the Ministry of Health in Ancon.
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Customs Clearance
General Information
Customs Information |
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Document Requirements |
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Embargoes |
None |
Prohibited Items |
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General Restrictions |
N/A |
Customs Clearance Document Requirements
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Food |
NFI (Shelter, WASH, Education) |
Medicines |
Vehicles & Spare Parts |
Staff & Office Supplies |
Telecoms Equipment |
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D&T Exemption Certificate |
No |
No |
No |
No |
No |
No |
Invoice |
Yes, original and 2 copies |
Yes, original and 2 copies |
Yes, original and 2 copies |
Yes, original and 2 copies |
Yes, original and 2 copies |
Yes, original and 2 copies |
AWB/BL/Other Transport Documents |
Yes, original and 2 copies |
Yes, original and 2 copies |
Yes, original and 2 copies |
Yes, original and 2 copies |
Yes, original and 2 copies |
Yes, original and 2 copies |
Donation/Non-Commercial Certificates |
No |
No |
No |
No |
No |
No |
Packing Lists |
Yes, original and 2 copies |
Yes, original and 2 copies |
Yes, original and 2 copies |
Yes, original and 2 copies |
Yes, original and 2 copies |
Yes, original and 2 copies |
Phytosanitary Certificate |
Yes, original and 2 copies |
Yes, in case required. |
No. |
Yes, original and 2 copies |
Yes, in case required. |
No. |
Other Documents |
Authorization from Pharmacy & Drug (by IT Systems or countersigned in the Declaration) |
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Additional Notes |
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N/A |
Transit Regime
Internal transits employ the Internal Transit form regulated by Cabinet Decree no. 12 of 29 March 2016. For the international transit of goods, the resolution 386-2017 (COMIECO-EX) was approved, which regulates the Central American procedure for the facilitation of ground transportation of relief shipments during emergencies, in case of regular shipments the COMRIEDRE65-2001 regulation applies.
For export and imports of relief consignments applies articles 554 to 562 of the RECAUCA (urgent shipments).
Means of transportation adequate to carry non-nationalized cargo under the aforementioned form must meet the following conditions:
- That shutting devices bear the necessary security for authorization;
- That customs seals can be placed easily, in a simple and efficient manner;
- That there are no hidden places in which cargo can be concealed;
- That it does not allow the easy removal or addition of cargo without violating customs seals;
- That all parts of the transport vehicle which can contain cargo should be readily accessible for customs inspection.
The use of custodians applies each time the means of transport does not meet any of the prior requirements employing costs established through Cabinet Decree no. 12 of 29 March 2016.
For customs bond Article 110 of the RECAUCA applies.
Admissions of Pharmaceuticals in transit to Panama
The transit of medicines through Panama is only allowed if the agent of the imports company operates in Panama and Central America, and fills out the paperwork in Panama to nationalize the cargo, to be later dispatched to the different countries of destination.. The invoice must declare that these products are destined for other countries and will not remain in Panama.