National Customs Authority issues resolution to regulate Customs Logistic Warehouses
1 noviembre 2021

PANAMA

On November 1, The National Customs Authority (ANA in Spanish) published a resolution, through the Official Gazette, which regulates Customs Logistic Warehouses, as well as their procedures, operations and controls of permitted activities. It also includes provisions for those natural or juridical persons operating in a Free Zone, Special Zone or Colon Free Zone (ZLC in Spanish). The regulation is already in force.

The resolution establishes that those legal entities that apply to ANA for authorization to operate as Logistics Customs Warehouses must comply with the requirements of the authorization procedure, which are contained in the Regulations of the Central American Uniform Customs Code (RECAUCA in Spanish). Among the requirements for submitting applications are the indication of the activities to be carried out and the fiscal domicile of the main facilities.

In addition, it stipulates that Customs Logistic Warehouses must have the material and infrastructure means to ensure their security. Thus, it indicates that the establishments must have sufficient means to ensure the custody and conservation of goods and have equipment and programs for the exchange of information with the Customs Service, among others. On the other hand, among the activities allowed in the Warehouse are packaging, labeling and placement of commercial information legends, and other activities that do not modify the nature of the goods.

Also, it indicates that the goods may remain within the Warehouses accredited by ANA for a period of 12 months, extendable for the same term, depending on the needs of the economic activity deployed. Upon expiration of this period, the goods will be considered abandoned. Finally, it establishes as a transitory provision that those who operate in Special Zones such as the ZLC, may become a Customs Logistics Warehouse upon request to ANA, but with the condition that they keep their operations and activities active in the Zone. These conditions will be in force until April 28, 2024.

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