The Government of the Republic of Panama has modified the Logistics Customs Warehouse regime through Cabinet Decree No. 13, dated March 11, 2025, with the aim of expanding the activities permitted in these facilities and boosting the country's economic development.
Permitted activities
According to the regulation, the measure implies the modification of Cabinet Decree No. 10 of April 27, 2021, allowing Logistics Customs Warehouses to carry out, in addition to "storage and classification operations, activities of transformation, repair, manufacturing and processing of goodsThese activities will be carried out “under fiscal supervision and customs controls” to ensure their proper management.
Strategic location and deadline
Likewise, the standard specifies that the Logistics Customs Warehouses are located in border areas, ports and airports enabledfor international trade. This expansion allows Panama to take advantage of its strategic position as a regional logistics hub and facilitate the creation of value chains within the country.
One of the key details of the new storage conditions is that the goods may remain in these warehouses for a period of time. maximum of three years, with the possibility of an extension for an equal period, provided they have the approval of the National Customs Authority. After this period expires without a final decision, the goods will be declared abandoned through customs.
The official text also clarifies that Logistics Customs Warehouses authorized before the new decree came into effect may incorporate the new activities provided they formally request it and comply with established controls.
This measure, already in effect in Panama, is in line with the Central American Uniform Customs Code (CAUCA) and its regulations, according to the Executive Branch.
See the standard
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