The Fiscal Code regulates all matters concerning the country’s exports. The
Code establishes that all national products may be exported, except:
drugs (with the exception of those having pharmaceutical or scientific
purposes); staple products determined by the Government to be temporarily
scarce in the country; and those products the Panamanian Government
decides not to export for reasons of international agreements or for
economic interest of the country.

Exports subject to the payment of taxes require an Export Authorization,
which is issued by the National Customs Office, Ministry of Economy
and Finance. Exports subject to taxes are: metals and natural
resources.