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Management and handling of special merchandise

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Our country is in a process of internationalization of the economy, which entails the necessity to uniform, to harmonize and to desburocratizar the valuation of foreign merchandise in all the customs of the Republic.

This work consists of the merchandise of prohibited and restricted import, the used merchandise or reacondicionadas, the temporary admission for re-export, its ways of guarantee and the processes for the exonerations and the return of tributes.


  1. Merchandise of prohibited import
      • The wines, beers, other alcoholics drinks and medicines with labels that express a content different from the true one which they contain some deceit; and the preparations of any class that are injurious to the public avalanche
      • The arms or elements of war
      • The tickets of lottery or foreign raffles
      • The opium to smoke and the rubber of opium or rubber opium
      • The periodic pamphlets, books, pictures and stamps dishonest its offensives to the moral and moral convention and the postcards with depressing views for the culture, the civilization and the dignity of the country
      • The rockets, canes, maniples and the blunt weapons in general
      • The plants, seeds and animals that determine the Ministry of Agriculture, Commerce and Industries.

It is important to indicate to the machineries and utensils to make currencies only by the State.

Also the arms and elements military could be concerned by the Executive agency and in his defect it will be able to allow his import to individuals, through the Ministry of Government and Justice, when the concerned arms and elements military are for the Government or when they are destined to his re-export, in guinea pig decline they will throughout be left under official safekeeping the time that remains in the republic, and they will be put under the regulation that establishes the Executive agency by conduit of the Ministry of Government and Justice.

  1. Merchandise of restricted import

The merchandise of restricted import are those that can be concerned after which rigorous requirements are fulfilled. In that sense, the following ones are articles of restricted import:

  1. The medicinal opium, morphine, the heroin, the cocaine and all the alkaloids of the opium and the cocaine and the other denominated drugs heroic when they are concerned for medicinal uses, and the acetic acid.
  1. The firearms that are not military, being understood sport training and those of use allowed for self-defense, like which next they are detailed:
  • Sidearms, whenever they cannot go off of automatic form (burst or strafing).
  • Long arms, whenever or can go off of automatic form. They include/understand guns and rifles of hunting of all caliber, or of a tube, two tubes, of handle of pump, and semiautomatic, with capacity for one or several cartridges. Automatic weapons are not considered those although they are fed automatically, is necessary to press the trigger or trigger whenever it is going away to fire. Automatic weapons are considered the military arms whose firings take place in continuous (rafaga or strafing) while it stays pressing the trigger. The respective ammunition.
  • Components
  • nonlethal Articles for self-defense like aerosol “spray” small similar, lantern of security with device to emit oleoresin gas.
  1. The dynamite, the powder, nitroglycerin and other explosives.

All these articles, to be mattered, require of a permission that will send following the organism:

  • The drugs that are concerned with medicinal aims, will be authorized by the Ministry of Health.
  • The firearms that are not military, will be authorized by the Ministry of Government and Justice.
  • The explosives, will be authorized by the Office of Security of the Body of Firemen.

3. Valuation of used or equipped merchandise.


Those are merchandise, produced or manufactured, that being be object of one first sale, or were used according to their nature or conditions established by the effective norms. The merchandise, used for the effects of the valuation, will be divided in:

a) Merchandise in general and

b) specific Merchandise.

      1. For the effects of the valuation, are merchandise used in general, those whose value in customs exclusively has relation with the use and not with other special conditions of sale; which allows to make the determination of the value with a general procedure that the Customs uses indiscriminately.
      1. the used merchandise specific, are those that have been or must be studied in special form by the customs, due to conditions that do not present/display other used merchandise or that seem with a special importance front to the tributación. Between you are last, which they will be determined in each case by a resolution of the Main directorate of Customs, are: The automobiles, the new and used machineries for the construction, the mining and agriculture, the boats, the airplanes new or used and other that the Customs decides.

Alternatives of valuation

The valuation alternatives are indicated in the valuation decree and are:

a) The use, as it bases, of the price of invoice.

b) the use of the four methods of extracontractual valuation; and

c) the use of the method of the last resource, making flexible the criteria of the previous methods.

Valuation with base in the Price of Invoice

This method will be applied when the invoices come from an organization auctioneer or when the Customs recognizes it like salesman of used merchandise.

The customs will recognize if it states the fact, by means of newspapers, information of magazines or inquiries done by the section valuation.

The acceptance of the invoice will have to be done verifying previously that the values approach the values that the customs has like adulterated antecedents and anticipating that does not exist a invoicing.

In any case a previous negotiation that of some way proves that the invoice corresponds to identical merchandise or similar that are valued, will be test sufficient to accept its veracity.

Acceptance of invoice

The customs will accept the invoice as it bases of the valuation:

  1. to Only if the data that contribute correspond to the conditions in which it appears the merchandise used. If in the invoice it does not appear the characteristics of the use, the price of the invoice is due to reject.
  1. When it comes from a dedicated company to sell used merchandise, unless it includes a product whose price appears with a substantial difference with respect to the prices that the customs has like reference.

Application of the four following extracontractual methods

If the price of invoice is rejected, because it does not fulfill the requirements, the price to try to apply a value according to the other existing methods of valuation.

When analyzing each one of those methods, is necessary to consider that they are identical:

  1. The method of identical merchandise: Because another identical merchandise in the use do not exist. Nor although the time or the date of manufacture or sale is the same one, the wearing down or use can be very different. Therefore when the difference of the price is based on the use, it is not possible that identical merchandise to another one exist, that allows to use its value as bases for the collection of the customs tributes.
  1. Method of similar merchandise: Because as it happens with the identical merchandise, another similar merchandise do not exist, with the same use.
  1. Substracting or deductive method: Because, it cannot go away to the local commerce to look for identical merchandise or similar that have come with the same use and soon to deduce the price it bases to determine the burdenable value. The similarity in the use does not exist, because the use does not allow to a quality or similar duration, which prevents us to use the price of these merchandise that already are in the commerce, after being concerned, so that they serve to us as base in the formation of the value of tributación.
  1. Method of the reconstructed value: It is possible to reconstruct the value of new merchandise, because the antecedents talk about to merchandise just produced by the factory. But the value of used merchandise cannot be reconstructed, because the use in exact form cannot be considered, but fixing depreciations arbitrary. That depreciation arbitrary is different according to the class from merchandise that is tried to value and the resulting prices would not serve to reconstruct strictly, the value of another used merchandise. When analyzing each one of those methods, is necessary to consider that they are identical:

Application of the method of the reasonable criteria or last the resources.

The only usable resource to value these merchandise is the one of the reasonable criteria, also called the method of last the resources. In order to determine the value according to this method one settles down of obligatory the following procedure, that it must be used by all the civil employees:

To look for the value of other identical or similar imports of its nature, although the use makes differences:

  1. That the customs has perfected the given proceeding with previous.
  1. That they have invoiced in the same selling market.
  1. That they have been perfected in his proceeding within a term no superior to the year.

To use the information, to decide the burdenable value, with the data that it provides to him:

1. The own importer, from offices to previous, own or other people’s consumptions, although exists different a commercial level with the other importer.

2. The section valuation, like a reference, whenever those values are within the rank of a 10% upwards or downwards.

To use as it bases the price of similar new merchandise, contained by the Customs and reduced per years of use, according to the following form:

MerchandiseDepreciation by use
Boats and airplanes (light and ultra light airplanes) (Yachts of luxury, boats of fishing)When the Customs value forms starting off of the price of new merchandise, the following Maximal depreciation will be applied:

An annual 15%, after 1er.

Year The reduction at the most, will arrive until 75% of the value of the merchandise.

In order to obtain a value of reference in:

a. The airplanes the technical certificate of the office of aerial security will be able to be used.

b. The boats will be able to be used the report of cadastral value of Consular the Main directorate of and Ships, like information to determine the value.

Heavy equipment, for agriculture and the construction (Cranes of porch and building, machinery for the mining, self-propelled machinery, fork-lift trucks and similar equipment. Motor force of hut, marine, three-wheel internal motors, jet sky, motorcycles, four wheel drive and light similar equipment.When the Customs value forms starting off of the price of new merchandise, the following Maximal depreciation will be applied:

An annual 15%, after 1er.

Year The reduction at the most, will arrive until 75% of the value of the merchandise.

Electronic equipment, includes radios, television sets and computers.When the Customs value forms starting off of the price of the new equipment, the following Maximal depreciation will be applied:

A 30% from 2do. Year of appeared the model;

and a 20% by every following year until reaching a maximum of 70% of the new value.

Other considerations that are due to apply

The level gauge will have to reject the invoices, that do not fulfill the following requirements:

  1. The price only can be invoiced by the foreign supplier.
  1. The agent of load, the shipper, the consolidador, the carrier and the desconsolidador, do not have faculty to invoice merchandise.
  1. The consolidadores cannot invoice prices of merchandise, because they are not the salesmen and when they are it, will have to separately invoice the merchandise of the invoices by their services.

Depreciation by deteriorations

The damages by deterioration, different at least end by use, produced after the invoicing of the merchandise used, or, after the conformation of their customs value by the method of the reasonable criteria, must treat according to the following picture of maximum depreciations:

Boats and Airplanes (light and ultralight airplanes) (Yachts of luxury, boats of fishing)

Electronic equipment, includes: radios, television sets and computers.

Marine, three-wheel motors outside hut, internal motors, jet sky, motorcycles, four wheel drive and light similar equipment.

The percentage of maximum deterioration cannot be greater to 30% on the customs value, obtained with base in an acceptable invoice or the price of the new merchandise reduced by use.
Heavy equipment, for agriculture and the construction (Cranes of porch and building)

Machinery for the mining, self-propelled machinery, wheelbarrows, elevated and similar equipment.

The percentage by maximum deterioration cannot be greater to 50% on the customs value, obtained with base in an acceptable invoice or the price of the new merchandise reduced by use.

It is important, with respect to the application of the previous picture, to consider that:

a. The percentage of depreciation by deterioration is due to only apply on the price reduced by use and when the deterioration takes place after to have invoiced the merchandise.

For this a test of the opportunity at that is due to present/display the deterioration took place, or granted by the carrier, an official authority, or the participant, insurance agency.

b. The percentage of depreciation by deterioration will also be applied when the reduction by use has been done starting off of the price again.

Request for information

The level gauges must ask for the information that are originating to the own importers or their running agents of Customs that represent them who will have the obligation to provide it and to do the possible thing to obtain it opportunely; since on them the speed from the office to consumption depends.

In the case of not being able to count on the pertinent information it will be able to ask for them to the Section Valuation, who has the responsibility to obtain it, specially, on those merchandise that constantly the Customs is valuing.


The breach of the present resolution, once determined the responsibility of the civil employee or the user, will be sanctioned according to the established thing by the law N° 30 of 8 of November of 1984.

Procedures to transact the exonerations

In order to transact all the exonerations it is made necessary to fulfill the formalities ready by the Main directorate of Customs:

  1. To present or display by means of a representative the request to which wishes to choose itself in the exoneration.
  1. To present/display all corresponding seals of the institutions that take part in the import (in the case of merchandise of restricted import).
  1. All the documents appear in the Department of Tributary Exonerations to verify what it express in the declaration liquidation of Customs.
  1. To verify that Law protects the exemption and is come to seal and to sign the document.
  2. Then Soon it is sent to the General Contralory of the Republic for its approval, seal and company/signature.
  1. Later the interested one presents/displays the declaration liquidation of customs sealed and signed by the Contralory to the Department of Tributary Exemptions for seal, company/signature and pick up in the SICE.

System SICE consists of:

Confirmation of the zone of regime, Enclosure, Code of the Runner of Customs, Number of the RUC of the cosignatory, Name of the Cosignatory, Country of Origin, Country of Destiny, Nationality of the Load, Port of embarkation, Port of debarkation, Load, Gross weight of the Load, Net Weight, Value FOB, Insurance, Tariff Classification, Origin, Burdenable Value, Gross Weight, Number of Bulks, Description of the Merchandise (case of vehicles only).

The return of the tributes must be asked for to the Main directorate of Customs, by means of memorial, which will motivate a resolution accepting or denying the same one.

The mentioned request must go accompanied, at least, of the unified declaration of Customs of import: of the D.U.A. of export; a certification of the Main directorate of Customs on the operation of elaboration of the exported product and a certification of the Ministry of Commerce and Industry, referring to the goods to concern and its direct relation with the process of in question manufacture.

The mentioned certification of the Ministry of Commerce and Industries, after being solicitd by means of memorial, will have to be sent in a maximum term of fifteen (15) working days, in opposite case will be understood like approved the request presented/displayed.

6. Temporary admission even Re-export of Merchandise

By means of the chapter I SAW of the Decree of Cabinet N° 41 of the 11 of December of 2002, in articles in mention:

The Temporary admission for re-export in the same state is the customs regime that allows to receive in the customs territory, with suspension of the payment of import rights:

  1. to Certain merchandise destined to later being re-exported,
  1. Within the term determined by the regulation,
  1. Without to have experienced modification some
  1. With exception of normal depreciation as a result of its use.

The introducers will have to lend Guarantee that covers the totality with the rights that can be caused if the introduced merchandise remain in everything or partly in the country.

6.1 Way of Guarantees

Guarantees will be given back by means of suitable verification of exit of country of merchandise introduced, or if the same ones were protected in some other regime that admits the suspension of right payments, within the term of permanence that the Main directorate of Customs fixes to these operations in general form. This term could be prorogued by right cause.

The mentioned guarantee will enter definitively to the common bottoms of the National Treasure if the exit of the country of the merchandise is not verified properly or if the same ones were not protected in some other regime that admits the suspension of payments of rights.

In the case of Admissions Temporary managed on the part of Diplomatic Missions either international organisms credited before the Government of the Republic of Panama, organizations of prestige international or governmental organizations, and whenever the nature of the merchandise or the circumstances therefore ameriten it, the Director or Chief of a main directorate of Customs it will be able to authorize the Temporary Admission without the constitution of the Guarantee.

Before the victory of the term conceived for the temporary admission, the consignatary will be able to decide on the change of regime. The change of Customs Regime of Temporary Admission to Import to Consumption will take place with the payment of the customs tributes of import, eliminated on the effective tax basis, to the date in which the customs declaration in the new regime is accepted.


|We have extended our knowledge and found the answer to several restlessness it is a complete work in which the proposed objectives were obtained, with an arduous investigation to our system services customs public.

The customs has the objective to offer the contributors and users a modern and efficient public servant within I navigate legal customs officer.



Narcotics: Any substance used in therapy with the objective to produce cerebral depression or artificial dream.

Customs Regime: Treatment applicable to the merchandise submissive the customs control, in agreement with the customs laws and regulations, according to the nature and objectives of the customs operation.

Re export: export from a territory of merchandise that have been concerned previously.

Value declared in customs: It is the value obtained and briefed in the declaration of merchandise, according to the legal dispositions in use, of merchandise contained in Agreement, that are put under a same customs regime and classified in a same game.

Stupefacient: substances of soporiferous actions in special the opium their derivatives and compounds able to create habits, are also applied to the cocaine and their salts.


  • Fiscal Code articles 442
  • Decree of cabinet of August, 26 of 1996
  • Chapter VI of the decree of cabinet 41 of September 11 of 2002
  • www.mef.gob.pa/direcion
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Citar este texto en formato APA: _______. (2013). WEBSCOLAR. Management and handling of special merchandise. https://www.webscolar.com/management-and-handling-of-special-merchandise. Fecha de consulta: 9 de diciembre de 2019.

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