Types of Shipments
Not all types of shipments are created equal. Shipping a television will
require different paperwork, duties, and taxes than shipping an accounting
statement, for example.
Here is a list of the most common types of shipments:
You can also skip ahead to the table containing the list of
Commonly Required Documents.
Documents Only
Document shipments may be sent from Canada to Panama duty-free
provided they have no commercial value.
Document shipments include:
- Banking, judicial, and insurance papers
- Bids, proposals
- Cash letters
- Charts
- Driver's licence
- Gift cards
- Certifications, diplomas
- Letters and telegrams
- Manuscripts
- Photographs, photocopies, records, or tapes of personal information
- Periodicals
- Price lists
- Seismic data
The following items may also be shipped from Canada to Panama
duty-free providing they meet the customs criteria below:
| Item | Restriction |
|---|
| Airline tickets | Must be validated |
| Annual reports | Must only be shipped to shareholders or company officials |
| Brochures | Must be for intercompany use or for non-commercial purposes |
| Business cards | Maximum of 15 business cards |
| Cheques | Must be payroll or personal cheques |
| Intercompany mail | Up to a maximum weight of 2 kg |
| Manuals | Only if technical and in a number appropriate to the purpose |
| Negatives, slides, or print films | Only if sent to a press or publishing agency and have had no
value added through press or editorial charges |
| Newsletters | Only intercompany documents for internal use and with no
commercial value Cannot be from a publisher or printing company |
| Newspapers | For non-commercial purposes only |
| Stationery | Must be personalised, have no commercial value, and the amount
is appropriate for non-commercial use |
| Traveller's cheques | Must be used |
Sources:
https://www.ups.com/ga/CountryRegs?loc=en_US
Shipping Gifts
Shipping gifts to Panama may be exempt from duty and taxes if their
value is B/. 50 PAB (about $65 CAD) or less.
Shipments from Individual-to-Individual
A gift shipment from an individual in Canada to an individual in
Panama will be exempt from duty and taxes providing:
- Its value is B/. 50 PAB* (about $65 CAD) or less
- The gift is for personal use of the recipient or his or her family
- It is sent on an occasional basis and has no commercial value
*PAB = Panamanian balboa
Shipments from Business-to-Business
A gift shipped from a business in Canada to a business in Panama will
incur duty and taxes regardless of its value.
Shipments from Business-to-Individual
A gift shipped from a business in Canada to an individual in Panama
will be exempt from duty if its value is B/. 50 PAB (about $65 CAD) or
less as long as items are for personal use and have no commercial
value.
Gift Checklist
- A commercial invoice must be included with your shipment
- The words 'Gift Shipment' or 'Unsolicited Gift' are included on the
commercial invoice, even if the shipment is sent at Christmas time (see sample)
- List the items in the parcel and write the value of each
- Sending more than one gift in the parcel? Wrap and tag each one
individually.
Sample Commercial Invoice for Gifts
| Ship To | Invoice |
|---|
Arnulfo Aria Madrid
Av Julio Linares 801
Panama
Panama
Phone: +507 314-3020 | Carrier tracking number: 736534736
General Description:
Personal Shipment / Gift Shipment
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Gift Shipment: LEGO Star Wars Rebel UWing Fighter, 659 piece set
| CA | $79.99 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Gifts
Contact Name: James Smith
| Total Invoice Amount: $79.99
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Multiple Gifts in One Shipment
If you are sending more than one gift in one shipment, be sure to wrap
and tag each one individually.
Sample Commercial Invoice for Gifts
| Ship To | Invoice |
|---|
Arnulfo Aria Madrid
Av Julio Linares 801
Panama
Panama
Phone: +507 314-3020 | Carrier tracking number: 736534736
General Description:
Unsolicited Gift: Consolidated Gift Package
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Gift - Roger: LEGO Star Wars Rebel UWing Fighter, 659 piece set
| CA | $39.99 |
| 1 Each | Gift - Erica: Handwoven French Canadian Catalogne Blanket
| CA | $49.99 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Gifts
Contact Name: James Smith
| Total Invoice Amount: $89.98
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Sources:
https://www.gacetaoficial.gob.pa/gacetas/24700_2002.pdf
https://www.ups.com/ga/CountryRegs?loc=en_US
Shipping Personal Effects
Personal effects (both new and used) that are shipped to Panama from
Canada are exempt from duty for the following situations:
- Panamanian citizens have resided in Canada for a minimum of 2
consecutive years prior to moving definitively
- Permanent residents of Panama returning after having gone to work or
study abroad
- Foreigners with valid work or study permits moving to Panama
Other conditions for a duty-free entry of personal effects include:
- Household goods are for personal use of the individual or family
members
- Personal effects are valued up to B/. 250,000 PAB (about $315,800
CAD)
Moving Temporarily
Students
Students moving temporarily to Panama from Canada to study may ship
their personal effects to Panama duty-free
Personal effects may include:
- Educational materials (paper and pens)
- Furniture used by a student, like a desk and chair
- Clothing and footwear
Non-students
Foreigners moving to Panama from Canada temporarily to work may be
exempt from duty on their personal effects if they have a valid work
permit.
You will require the following documentation:
- A letter from the company where you will work
- A letter from a lawyer certifying that you will reside in the
country
- Labour certification from the Ministry of Labour
Personal Effects Checklist
- A commercial invoice must be included with your shipment
- Commercial invoice must clearly indicate 'Personal Effects' (see sample)
- A detailed description of each item is provided
Sources:
https://www.gacetaoficial.gob.pa/gacetas/24700_2002.pdf
https://www.ana.gob.pa/w_ana/index.php/servicios-y-plataformas/regimenes-aduaneros-2/menaje-de-casa
Sample Commercial Invoice for Personal Effects
| Ship To | Invoice |
|---|
Arnulfo Aria Madrid
Av Julio Linares 801
Panama
Panama
Phone: +507 314-3020 | Carrier tracking number: 736534736
General Description:
Personal effects being delivered to my new address.
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 5 Pairs | Personal Effects: 5 pairs of various types of shoes
| IN | $40.00 |
| 1 Each | Personal Effects: Arc'terix Winter Jacket
| CA | $478.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Personal Effects
Contact Name: James Smith
| Total Invoice Amount: $678.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Food, Chocolate, Candies
You may ship foodstuffs to Panama from Canada for personal
consumption, but they are restricted to certain items, and:
- You must place a request through the Panamanian customs online
system
- The parcel weight limit is 5 kg per person or 10 kg per family
- Foodstuffs must be in their original container, hermetically sealed,
and commercially labelled
You May Ship
- Chocolate and candies
- Vitamins and supplements*
*Vitamins and supplements may be shipped up to 3 kg in weight per
person or 6 kg per family
Do Not Ship
- Alcoholic drinks
- Soft drinks
- Perishable goods
- Homemade foods
Food, Chocolate, Candies Checklist
- Clearly indicate 'Food' on the commercial invoice in the General Description
or Remarks section (see sample)
- Ensure that your food, chocolate, or candies may be imported into the
country
- You are not shipping commercial quantities (for any duty & tax exemption)
- Check with your carrier that they will accept food shipments
Sources:
http://200.46.196.152/aupsa/requisitos/RES055_2016MuestraConsumoPersonalEventosDonacionesTODOS.pdf
Sample Commercial Invoice for Food, Chocolate, Candies
| Ship To | Invoice |
|---|
Arnulfo Aria Madrid
Av Julio Linares 801
Panama
Panama
Phone: +507 314-3020 | Carrier tracking number: 736534736
General Description:
Food Shipment - Assorted chocolate bars in their original manufacturer's packaging
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Box | Nestle Chocolate Bars in original packaging expiring May 2021 (shelf life of 6 months or longer)
| CA | $20.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Permanent / Sold
Contact Name: James Smith
| Total Invoice Amount: $20.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Samples
Commercial samples are those intended for demonstration purposes. The
goal is to encourage people to place orders of the samples, not sell
them.
Samples shipped to Panama from Canada will be exempt from duty and tax
if they meet the criteria below:
- They have no commercial value
- Items displayed are intended for exhibitions, fairs, or cultural
events
- Shipper must provide a guarantee on temporary imports
- Samples of fabric scraps or pieces or fractions of paper, cardboard,
plastic sheets, and similar materials do not measure more than 30 cm
- Samples containing food items require official certification and not
exceed 15 kg in weight
Commercial Sample Checklist
- A Commercial Invoice must be included with your shipment
- Clearly indicate 'Commercial Samples' on the commercial invoice in the
General Description & Detailed Description of Goods (see sample)
- The item shipped has tearing, perforation, slashing, defacing, or has
permanent marking clearing indicating the item as commercial sample
Sources:
https://www.gacetaoficial.gob.pa/gacetas/24700_2002.pdf http://200.46.196.152/aupsa/requisitos/RES055_2016MuestraConsumoPersonalEventosDonacionesTODOS.pdf
Sample Commercial Invoice for Commercial Sample
| Ship To | Invoice |
|---|
Arnulfo Aria Madrid
Av Julio Linares 801
Panama
Panama
Phone: +507 314-3020 | Carrier tracking number: 736534736
General Description:
Commercial Sample - Not for Resale
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Box | Commercial Sample - Advanced reading copy of Dan Brown's novel.
| CA | $20.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Commercial Sample
Contact Name: James Smith
| Total Invoice Amount: $20.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Advertising Material
Advertising material may be shipped from Canada to Panama provided:
- Items are intended for display, demonstration, or promotion
- The material is intended for an exhibition or international fair
- The exhibitor has a contract with the promoter of the fair or other
event
- Items are only exhibited at the event during event hours
- Items are imported as a temporary import
For additional information, refer to the temporary import section.
Advertising Material Checklist
- Commercial invoice must clearly indicate 'Promotional Material - Not for
Resale' (see sample)
- A detailed description of each item is provided
Sources:
https://www.gacetaoficial.gob.pa/gacetas/24700_2002.pdf
Sample Commercial Invoice for Promotional Material
| Ship To | Invoice |
|---|
Arnulfo Aria Madrid
Av Julio Linares 801
Panama
Panama
Phone: +507 314-3020 | Carrier tracking number: 736534736
General Description:
Promotional Material - Not for Resale
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Promotional Material: Not for Resale. Product pamphlets to hand out at trade show.
| CA | $163.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Promotional Material
Contact Name: James Smith
| Total Invoice Amount: $163.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Repairs
As Canada and Panama have a free-trade agreement, repairs under
warranty returning to Canada from Panama are duty-free and will not be
charged GST providing the item for repair stays in Panama no longer
than 1 year.
Items Under Warranty
If a piece of equipment is shipped to Panama for repair while under a
warranty it will be exempt from duty. This exemption is granted
provided the item is returned to Canada within 1 year of its original
entry to Panama.
Items No Longer Under Warranty
Equipment that is no longer under warranty and is returning to Canada
from Panama after repairs will be charged GST on the value of the
repair and on any new parts required to complete the repair.
Sending Product for Repair to Panama
Equipment sent to Panama for repair may be exempt from duty and taxes
provided it is returned to Canada within 1 year of its arrival in
Panama.
Returning Repaired Product to Panama
Products repaired in Canada must be returned to Panama within a
maximum period of 3 months from the departure from Panama.
Repair Checklist
- Commercial invoice must clearly indicate 'REPAIR & RETURN' under the General
Description or Remarks, and include the estimated time of return(see sample)
- Include repair contract with shipment
- Serial or product number and the cost of repairs should be indicated under
the Detailed Description of Goods section
- Include the original shipping documents or tracking number from when the
item was first exported to Panama or exported to Canada (depending on
which case applies)
- A commercial invoice must be included with your shipment
Sources:
https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-10-eng.html
https://www.gacetaoficial.gob.pa/gacetas/24700_2002.pdf (Artículo 120)
Sample Commercial Invoice for Warranty Repair
| Ship To | Invoice |
|---|
Arnulfo Aria Madrid
Av Julio Linares 801
Panama
Panama
Phone: +507 314-3020 | Carrier tracking number: 736534736
General Description:
Repair and Return - Watch being sent for repair
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Fossil Watch being sent for repair - Model E5, serial # 789456FG7E2 - Repair Cost $76.00
| US | $163.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Warranty Repair
Contact Name: James Smith
| Total Invoice Amount: $163.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Temporary Imports
Goods may be shipped to Panama temporarily from Canada duty-free under
the following conditions:
- They can stay in Panama from 3 months up to maximum of 1 year
- Imports have no commercial value and are of negligible quantity NOTE
If samples arrive in large containers, they will incur duty even
though they may be marked as free samples.
ATA Carnets
Panama does not accept ATA Carnets for temporary imports.
Temporary Imports Checklist
- Commercial Invoice clearly stating 'Temporary Import'. This must be written
in the General Description section and the Detailed Description of Goods. (see sample)
- The goods arrive and leave in the same condition, i.e. they undergo no
repairs nor are they used in manufacturing
- Stay no longer than the period listed above
- Include your ATA Carnet with your shipment (if applicable)
- Include the expected return date or the date that it was originally received
within the country (whichever applies)
- Any above listed items not listed in this checklist
Sources:
https://www.trade.gov/knowledge-product/panama-temporary-entry
https://www.atacarnet.com/carnet-countries
Sample Commercial Invoice for Temporary Imports
| Ship To | Invoice |
|---|
Arnulfo Aria Madrid
Av Julio Linares 801
Panama
Panama
Phone: +507 314-3020 | Carrier tracking number: 736534736
General Description:
Temporary Imports - Trade show booth and display equipment returning Jan 2020
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 box | Temporary Imports - Trade show booth and display equipment
| CA | $1032.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Temporary Imports
Contact Name: James Smith
| Total Invoice Amount: $1032.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Permanent/Sold Goods
Because of the Canada-Panama Free Trade Agreement, most sold goods
shipped to Panama from Canada will be exempt from duty. However, they
will incur VAT.
Occasional Shipper
Goods shipped occasionally from Canada to Panama will be exempt from
duty if the CIF value is B/. 500 PAB (about $630 CAD) or less.
Regular shipper
If you regularly ship sold goods to Panama, we recommend the use of a
licenced Panamanian customs broker.
Sources:
https://www.gacetaoficial.gob.pa/gacetas/24700_2002.pdf
Sample Commercial Invoice for Permanent/Sold Goods
| Ship To | Invoice |
|---|
Arnulfo Aria Madrid
Av Julio Linares 801
Panama
Panama
Phone: +507 314-3020 | Carrier tracking number: 736534736
General Description:
Permanent/Sold: Parts and accessories for Canon B78n camera
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 15 Each | Camera Lenses: Canon EF 50mm, Canon EF 85mm & wide-angle lenses.
| CA | $132.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Permanent/Sold
Contact Name: James Smith
| Total Invoice Amount: $1980.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Duty &
Taxes
Duty and taxes on goods shipped to Panama are calculated using the CIF
value of the shipment, i.e. the sum of the customs value plus freight
costs plus insurance charges.
By knowing the CIF value, you will be able to predict the duty and taxes
owed by the recipient.
Thresholds
The threshold value on shipments to Panama, also called the de minimis
value, is $100 USD (about $125 CAD). This means that duty or tax will
not be incurred on shipments of less than this value.
| Currency | Panamanian balboa (B/.) |
| Duty Exemption (De minimis Value) | $100 USD (about $125 CAD) |
| Duty Calculation Method | CIF |
| TAX (VAT) | 7% |
Tax Exemption
(De minimis Value) | $100 USD (about $125 CAD) |
| Tax Calculation Method | CIF |
| |
Duties on Imports
The Canada-Panama Free Trade Agreement came into force April 1, 2013.
Therefore, many goods may be imported from Canada to Panama duty-free.
Excise Duties
Excise tax is imposed on a variety of items including soft drinks,
alcoholic beverages, tobacco and tobacco products, and jewels.
Selective Consumption Tax
Certain goods will incur a luxury tax, also known as selective
consumption tax, which applies to items considered to be
non-essential. The selective consumption tax (Impuesto Selectivo de
Consumo, ISC) is applied to foods (sugar tax), goods (e.g. jewellery,
expensive automobiles, guns, tobacco, alcoholic beverages).
- Candy6%
- Chocolate1.5%
- Spirits and wines0%
- Tobacco0% + 35% ISC
- Books0%
- Documents0%
- Video games & consoles0%
- Computers & laptops0%
- Tablets0%
- Mobiles0%
- Cameras0%
- Accessories for Electronics0%
- Coats0%
- Beauty products & cosmetics0%
- Jewellery0% + 5% ISC
- Shirts & pants0%
- Home appliances0%
- Toys0%
- Sports equipment0%
*Alcoholic beverages will incur an ISC tax (Selective Consumption
Tax). Details can be found
here.
Sources:
https://dgi.mef.gob.pa/D-Informe/Formulario400.php
https://www.international.gc.ca/trade-commerce/trade-agreements-accords-commerciaux/agr-acc/panama/fta-ale/background-contexte.aspx?lang=eng
https://www.tariffinder.ca/en/getStarted
https://santandertrade.com/en/portal/international-shipments/panama/customs-and-transportation
https://taxsummaries.pwc.com/panama/corporate/other-taxes
Questions
about Shipping to Panama
Can I ship to Panama?
Shipping to Panama from Canada can take between 3-5 business days
through the fastest carriers available on the Secureship platform. More
economical services, such as Canada Post, can take up to 1-2
months to complete the delivery.
Find out
how fast the Secureship trusted carriers can get your shipment
delivered to Panama by getting a quote now.
Does UPS ship to Panama?
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How long does it take to ship from Canada to Panama?
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How much is it to send a parcel to Panama?
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What is the cheapest way to ship from Canada to Panama?
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How do I send a package to Panama?
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