An executive decree, published in the official gazette in January 2017, provides for Panama’s customs court (Tribunal Aduanero) as an autonomous body and one that replaces the tariff commission (Comisión Arancelaria).
The customs court has jurisdiction to consider appeals against the resolutions issued by Panama’s customs authority (Autoridad Nacional de Aduanas). Accordingly, the customs court’s jurisdiction extends to appeals from the Customs authority’s decisions concerning issues about valuation, tariff classification, customs duties, rules of origin, protection under free trade agreements, and penalties. The new customs court, thus, will provide greater security and legal certainty to taxpayers in resolving disputes arising in customs matters.
Read a January 2017 report prepared by the KPMG member firm in Panama: Incorporación del Tribunal Aduanero en Panamá
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