Processing of customs documents in
Panama for imports is fast, efficient and reliable. A customs broker
licensed by the Government of Panama must clear merchandise imported
into Panama through customs. The following goods are imported under duty
free status: consigned to national or municipal governments, imported
by foreign diplomats, consigned to the Panama Canal, sold to vessels
transiting the Canal, or intended for reexport.

Basic import documentation
required by the Panamanian Customs office includes: Import Declaration
(Prepared and signed by a Customs Broker); Commercial Invoice (To be
presented in English or Spanish in quadruplicate); Airway Bill; Bill
of Lading (To be presented in triplicate); Commercial License Number;
Phytosanitary Certificate (In case of animal and plants products, to be
obtained from the U.S. Department of Agriculture); and Certificate of
Free Sale (if required).

Any food product or other item used for human
consumption (including for use on human skin or clothes) may be subject
to the Certificate of Free Sale (CFS) documentation requirement. The
main purpose of the CFS is to prevent the dumping of inferior goods,
especially for human consumption, on the Panamanian market. The CFS
must verify that a product is sold freely and used widely in the
U.S. Potential exporters of items subject to the CFS documentation
requirement may wish to either contact: (1) their trade association which
may provide the service of issuing the documentation, or (2) the Food
and Drug Administration, Division of Programs and Enforcement Policy,
200 C Street, SW, Washington, D.C. 20204.

If for any reason the bill
of lading or any other required document cannot be presented within 24
hours after the shipment has arrived, clearance of the goods will be
permitted by posting a bond equal to the amount of import duties. The
bond is cancelled if the prescribed documents are presented in due
form within a period of 90 days. The bond may be extended in justified
cases, an additional 90 days.