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GOODS ACROSS BORDERS

IMPORT DESTINATION

Importing Into 🇵🇦 Panama

CUSTOMS AUTHORITYAutoridad Nacional de Aduanas
STANDARD VAT7%
DE MINIMIS (USD)US$100

De Minimis Threshold

THRESHOLD (USD)

US$100

LOCAL CURRENCY

100 USD

Shipments below this value may enter without customs duty. VAT may still apply depending on local rules.

Personal-import parcels under USD 100 duty-free; above attracts customs + 7% ITBMS. Colón Free Zone is the major regional logistics hub.

As of: 2023-01-01

VAT / GST on Imports

7%

STANDARD VAT / GST RATE

Applied on the customs value (CIF — cost, insurance, freight) plus any applicable duties.

Required Documentation

#Document
01Customs declaration form
02DNFD permit for medications

Requirements vary by shipment value, HS chapter, and origin country. Learn about each document type →

Restricted Import Categories

  • Firearms (Ministerio de Seguridad permit)
  • Pharmaceuticals (DNFD permit)

Prohibited Import Categories

  • Narcotics
  • Counterfeit goods
  • CITES-listed species

Special Notes

  • 01Panama Canal hub; Tocumen (PTY) is Latin America's premier transit airport.
  • 02Colón Free Zone (CFZ) is the second-largest free zone in the world.
  • 03Panama uses USD as functional currency; balboa coins circulate alongside USD bills.

DUTY CALCULATOR

Estimate duties and VAT for a specific shipment into Panama.

Calculate Duty →
RULES5,339COUNTRIES85ITEMS111CARRIERS28GUIDES46UNIQUE SOURCES645LATEST VERIFICATION2026-07-26MethodologyChangelog