🇵🇦 Alfândega e Direitos de Importação: Panamá

Factos Rápidos

Limite de isenção

$100

Pacotes abaixo de $100, isentos de taxas

IVA / Imposto

7%

CIF value + duty. ITBMS at 7%. Alcohol and tobacco at 10-15%. Basic food basket and medicines exempt.

Tempo de Desalfandegamento

1-3 dias

processamento típico

Nota: Uses USD; Colon Free Zone for re-exports

Taxas de Direitos por Categoria

CategoriaTaxa de DireitoCapítulo HS
Electronics5-15% (smartphones 5%, laptops 5%, TVs 15%, Colón FTZ goods may be 0%)HS 85
Clothing10-15% (knitted garments 10%, woven shirts 15%)HS 61-62
Footwear10-15% (leather shoes 10%, sports shoes 15%)HS 64
Food products5-40% (rice 30-40%, meat 25-30%, dairy 15-25%, processed food 5-15%)HS 01-24
Machinery0-5% (industrial machinery 0%, agricultural 0%)HS 84
Cosmetics5-10% (perfumes 10%, skincare 5%)HS 33
Books0%HS 49
Toys5-10% (basic toys 5%, electronic toys 10%)HS 95

As taxas apresentadas são para mercadorias padrão. A taxa exata depende do código HS do seu artigo.

Calculadora de impostos

$

Abaixo do limite de minimis, sem taxas!: $100 USD

Processo de Desalfandegamento

Autoridad Nacional de Aduanas (ANA, ana.gob.pa). SIGA electronic customs system. Colón Free Trade Zone (Zona Libre de Colón), largest free trade zone in the Western Hemisphere, second globally after Hong Kong. Panama Canal makes the country a global logistics crossroads. ITBMS (VAT) at 7% on imports. FTAs with US (TPA), EU, Central America, and many others.

Tempo de Processamento1-3 dias
Taxa de IVA7% (ITBMS)

O Que Realmente Esperar

One of Latin America's best logistics hubs. Colón Free Trade Zone makes Panama a global shipping hub, goods for re-export enter duty-free. Non-FTZ imports follow normal clearance in 2-3 days. ITBMS at 7% is very low for the region. US dollar is legal tender (no exchange rate risk). DHL, FedEx, UPS, Copa Airlines cargo well-established. Courier clearance 1-2 days. Postal mail via COTEL 1-2 weeks. Tocumen International Airport is a major regional hub.

Documentos necessários

1

Fatura comercial

Descrição do item, quantidade, valor, dados do remetente e destinatário

2

Lista de embalagem

Descrição detalhada do conteúdo de cada pacote

3

Declaração aduaneira (CN22/CN23)

Obrigatória para envios postais

4

Conhecimento de transporte aéreo (AWB)

Gerado pela transportadora ao reservar o envio

5

Certificado de origem

Pode ser necessário para taxas reduzidas (ALC/tarifas preferenciais)

6

Licença de exportação/importação

Para mercadorias restritas (eletrônicos, medicamentos, produtos químicos)

Requisitos de Licença de Importação

Required for firearms, pharmaceuticals, agrochemicals, food products (sanitary registration via AUPSA). DEPA for pharmaceutical imports. Colón Free Zone imports exempt from most licensing for re-export goods.

Certificado de Origem

TPA certificate for US preferential rates. FTA certificates for EU, Central America, Singapore, and other partners. Issued by MICI (Ministry of Commerce) or Cámara de Comercio de Panamá. Colón Free Zone has separate documentation.

Saber mais

Itens proibidos e restritos

Proibido

  • xEntorpecentes e drogas ilícitas
  • xExplosivos e materiais inflamáveis
  • xArmas e munições
  • xProdutos falsificados
  • xMoeda falsa e documentos falsificados

Restrito (requer autorização)

  • !Medicamentos e produtos farmacêuticos
  • !Alimentos e bebidas
  • !Plantas e sementes
  • !Eletrônicos (baterias de lítio)
  • !Perfumes e cosméticos (limites de volume)

Estimativa de impostos

Encargos de importação estimados para envios de mercadorias para Panamá:

Valor da mercadoriaTaxaIVA/ImpostoTotal de encargos
$50$0$0Grátis
$100$0$0Grátis
$200$10$15$25
$500$40$38$78
$1000$90$76$166

Apenas estimativas. As taxas reais dependem da categoria do produto e do código HS.

Rotas populares para Panamá

Perguntas frequentes

What is the duty-free threshold for Panamá?

The duty-free (de minimis) threshold for imports into Panamá is $100. Goods valued below this amount are exempt from customs duties.

What is the VAT rate on imports to Panamá?

The VAT/tax rate on imports to Panamá is 7%. VAT applies to: CIF value + duty. ITBMS at 7%. Alcohol and tobacco at 10-15%. Basic food basket and medicines exempt.

How long does customs clearance take in Panamá?

Typical customs clearance in Panamá takes 1-3 days. Express shipments usually clear faster.

What documents are needed to import into Panamá?

To import into Panamá, you typically need: commercial invoice, packing list, bill of lading/airway bill, and customs declaration. Some goods may require a certificate of origin or import license.

What items are prohibited from import into Panamá?

Panamá prohibits the import of narcotics, weapons, counterfeit goods, certain animal products, and hazardous materials. Restrictions may also apply to alcohol, tobacco, pharmaceuticals, and certain electronics.