Panama Customs Fiscal Code (Law 30/2011)

HEADLINE: Panama faced significant customs duty evasion due to manual declaration processes.

Key Obligations

Electronic declaration; duty payment; compliance with US-Panama FTA

Penalty Ranges

Up to 5x duty value; forfeiture

Mandatory Deadline: In force

Affected HS Codes: All HS chapters

Issuing Authority: Autoridad Nacional de Aduanas (ANA)