Importing Household Goods, Personal Effects, Pets, and Vehicles into Panamá as a Foreigner Resident

It is permitted the importation of USED household goods and personal effects free of duties and taxes to if you are a:

1. Foreign citizens with working visa
2. Foreign citizens with retiree or pensioner visa
3. Foreign citizens with a diplomatic visa
4. Foreign citizens with investor visa
5. Foreign citizens with reforestation visa
6. Foreign citizens with self-solvency visa

FOREIGN CITIZEN WITH RETIRADO OR PENSIONADO VISA: Foreign citizens with a Panama pensioner visa can bring used household goods and personal effects without paying duties and taxes. However, new items are subject to duties and taxes of around 22% based on the CIF (cost –insurance-freight) value.

DIPLOMATIC VISA: Diplomats and Public Officials who enter Panama with diplomatic and official passports and those whom the Panamanian Government contracts will not be subject to inspection by customs but will have to pass quarantine inspection as well as fumigation.

General Requirements to import household goods and vehicles into Panama:

1. Original & Panama notarized copy of your passport
2. Pensionado visa ID card (original & Panama notarized copy). If the person does not have the Panama Pensionado visa ID yet, then a letter from a Panama attorney addressed to "Direccion Nacional de Aduanas de Panama" that the Panama Pensionado Visa application is pending will be required.
3. Residence Visa – or Letter from a lawyer and a copy of the Visa Application
4. Work Permit - or Letter from lawyer & copy of the Visa Application
5. Letter from the employer in Panama confirming employment
6. Change of Residence Certificate
7. Panamanian Bank reference letter addressed to the "Direccion Nacional de Aduanas de Panama" (For Pensionados Visa Holders)
8. Two original Air Way Bill or Bill of Ladings or Express Release B/L
9. Comprehensive Inventory List – original or copy sent via E-mail in Spanish or English

Foreign Investors: Must obtain a Work or Permanent Visa from the Immigration Office before arriving at the port. All the above documents are required in addition to the following:

1. Article of Incorporation of the company founded in Panama, Deed of Investments in the country, or properties acquired in Panama
2. Bank reference letter
3. Notarized copy of Resident Card
4. Businesspersons who earn $1000.00USD or more per month can apply for a provisional visa allowing for additional privileges:

• Tax exemption for one shipment of household goods and personal effects.
• Tax exemption for one vehicle every two years for family use.
• Exoneration from payment of taxes or migratory rights

Diplomat Status:

1. Passport - original
2. Bill of Ladings/Air Waybill - 2 original sets; Express Release B/L is also acceptable
3. Delivery instructions
4. Inventory List - original or copy sent via E-mail in Spanish or English
5. Accredited Letter from the Embassy or International Organization
6. Entrance Allowance from the Foreign Relations Ministry

Vehicles: Vehicles are subject to taxes and duties of approximately 27-30% of CIF value. Only one car or motorcycle is allowed. Vehicles require a separate Bill of Lading.

Diplomats, members of international organizations, persons with Retiree status, and US contractors can bring ONE car free of duties and taxes. Any other additional car will be assessed for duties and taxes.

Vehicles can be sold or replaced in Panama after two years, and they cannot be sold for more than the original price.

Vehicles Import General requirements:

1. Original Certificate of Title and Registration
2. Original Purchase Invoice or Commercial Invoice
3. Original Pollution Certificate and Environmental Control Certificate

Additional Requirements for Imported Cars

To ensure that the car is not stolen, the local Police will have to inspect the car and issue a Certificate "that the car has not been stolen." Then the Police will send the papers to "a Municipio," and once the documents are received at the Municipio, the car can be registered in the owner's name.

The Municipio of Panama is where the "Registro Unico de Propiedad Vehicular" will be issued in Panama City.

The Placa must be paid, and then the car can be collected.

When Selling the Vehicle: When the vehicle is later sold, unless it is sold to another individual eligible for duty-free importation of a car, they must pay the exempted duty before transferring the title of the vehicle.

Dutiable Items

1. New items – subject to duties of 20% of CIF value
2. Jewelry and coins
3. Food and beverages will be allowed with the following documentation.

• Sanitary Certificate
• Quarantine Allowance for each product
• Bill of Lading, airway bill, transit letter
• Commercial invoice

Prohibited ITEMS

1. Straw or hay packing in lift-vans
2. Narcotics, alcoholic beverages
3. Weapons, swords, firearms including air guns, and ammunition
4. Plants, fruits, raw foodstuffs, and meats
5. New electronic appliances

Pets

1. Dogs and cats are subjected to a 40-day "in-home" quarantine period. Those with Diplomat status are waived the requirement. Pets must arrive during the week before 4:00 PM to be received by a veterinarian. Required documents must be attached to the outside of the pet's cage.
2. Advise Destination Agent at least ten days before the pets arrive to prepare the Import Permit. Import requirements may change without notice. As additional requirements exist, check with your service agent before shipping, especially if importing birds or other pets.
3. Required Documents:

• Certificate of Vaccination – including rabies certificate
• Health Certificate - from a certified Veterinarian, valid for ten days from the date of issuance
• Copy of client/owner's travel itinerary
• Import Permit – obtained by a service agent or pet broker from the Health Ministry, Panama

Quarantine Import Permit: All household goods shipments with wood furniture or any other wooden articles are subject to a Quarantine Import Permit that must be requested before the shipment arrives in Panama.

Fumigation Policy: Fumigation consists of pest control treatment. All containers coming into Panama by ocean, land, or air freights are fumigated in the port of entry.

Fumigation of Wood Packing Materials: Panama has stringent regulations regarding wood packing materials (WPM). All wood packing materials must meet ISPM15 standards. In addition, all household goods shipments with wood furniture or any wooden articles are subject to a Quarantine Import Permit, which must be requested before the shipment arrives in Panama.

Once the Goods Arrive in Panama

1. The client must be present to pick up the vehicle and personal goods during clearance.
2. The household goods, personal effects, and the car are duty-free but are subject to an ITBMS tax (VAT) of 7%.
3. All shipments will be personally inspected at the entry port.
4. For an additional fee to the Panama government, the inspection can be done at the person's residence at the delivery time.
5. Shipments must arrive within six (6) months from when the person arrives.
6. The person pays Customs Broker's fees at the time of clearance.
7. If there are storage fees, they will also be paid at the time of pick up.

Final Recommendations:

1. Use waterproof lift vans to avoid potential water damage.
2. Hire a knowledgeable customer broker.