Logistics Bonded Warehouses
To enhance the competitiveness of the country’s logistics chain, the regime of Logistics Customs Warehouses (Depósitos Aduaneros Logísticos, DAL) was established through Cabinet Decree No. 10 of April 27, 2021. This regulation applies to companies seeking to carry out the redistribution of goods at ports and airports, upon prior authorization by the National Customs Authority to operate under this regime.
However, on March 11, 2025, the Cabinet Council approved Decree No. 13-25, which introduces modifications to Cabinet Decree No. 10 of April 27, 2021, expanding the permitted activities within Panama’s Logistics Customs Warehouses (DAL).
Permitted activities: Activities aimed at preserving goods during transportation or storage are allowed, such as aeration, ventilation, drying, refrigeration, freezing, and packaging, among others detailed in Article 5 of the decree. Additionally, all operations authorized under the Central American Uniform Customs Code (CAUCA) and its regulations may be carried out.
Beyond storage and classification operations, the new decree authorizes transformation, repair, manufacturing, processing, and production activities within the DAL. These activities must be conducted under fiscal supervision and customs controls, particularly when they result in a change in the tariff classification of the goods.
Term of permanence of the merchandise: The term of permanence of the merchandise in these warehouses will be one year, extendable for another year upon request. After this period, the goods will be considered abandoned.
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