Panama: Customs court replaces tariff commission | KPMG | GLOBAL
Share with your friends

Panama: Customs court replaces tariff commission

Panama: Customs court replaces tariff commission

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).


Related content

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

The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us


Request for proposal