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Customs on Online Orders in Panama: What You Really Pay on Amazon Packages

You found the perfect blender on Amazon, shipped it to your courier's Miami address, and then the pickup bill in Panama was higher than you expected. Most of the time the gap comes from three things: whether the package crossed the customs value line, the tax and duty on top of that, and the courier's own fees.

Not tax or customs advice. Rules below were checked against Autoridad Nacional de Aduanas (ANA), Dirección General de Ingresos (DGI) and Correos de Panamá pages on 26 October 2026. Amounts are in balboas (B/.), which trade at par with the US dollar. Duty rates depend on the exact product, so we explain how to look yours up rather than quote one rate for everything.

Why this matters

You found the perfect blender on Amazon, shipped it to your courier's Miami address, and then the pickup bill in Panama was higher than you expected. Most of the time the gap comes from three things: whether the package crossed the customs value line, the tax and duty on top of that, and the courier's own fees.

This guide goes deeper on that one question: what customs actually charges on a personal online order. If you are still setting up a Miami mailbox, choosing a courier or learning how Amazon works from here, start with our overview, <a href="https://panexpats.com/en/guides/online_shopping/online-shopping-guide-panama">Online Shopping in Panama: Amazon, Couriers and Customs</a>, then come back for the numbers.

The short version

  • Courier packages with a customs value of B/.100 or less, and that are not restricted goods, pay no import taxes under ANA Resolution 049 of 2025.
  • Above B/.100 and below B/.2,000, the package pays taxes, and the courier must file a customs declaration through a licensed customs broker.
  • Above B/.2,000, the shipment goes through the normal import process.
  • The tax you will see most is ITBMS at 7%. ANA's tariff guide says ITBMS is charged on the customs value plus any import duty, not on the item price alone.
  • Import duty (DAI) is a percentage that depends on the product's tariff line, applied to the CIF value (cost, insurance and freight).
  • Restricted goods (for example items that need a permit from another agency) do not get the small-package exemption, even if they are cheap.
  • Courier freight and handling fees are separate from customs and are set by each company.

What you may pay

ITBMS. This is Panama's sales tax. DGI lists the general rate as 7%, in force since 1 July 2010 under Law 8 of 2010. DGI also lists higher rates for some imports: 10% on alcoholic drinks and 15% on tobacco products. DGI's page says medicines, food, basic school supplies, uniforms and textbooks do not pay ITBMS. ANA's tariff tool shows whether ITBMS applies to a specific tariff line, so check before you assume.

Import duty (DAI). ANA's guide to its online tariff tool explains that duty rates are percentages set per tariff line in the Central American import tariff, and that they apply to the CIF value. There is no single duty rate for "Amazon packages". A phone case, a pair of shoes and a car part can each have a different rate, and some products pay no duty at all.

Other taxes. ANA's guide also lists a selective consumption tax (ISC) on certain goods such as alcoholic drinks, soft drinks and cigarettes. Most everyday online orders will not hit it, but it exists.

Courier and broker fees. These are not taxes. Your courier charges for freight (usually by weight or size), and for packages above B/.100 the declaration must go through a licensed customs broker, which couriers typically pass on as a fee. Resolution 049 sets the broker requirement but not the price, so ask your courier for its current fee table.

A worked example (illustration only, not your rate). Say you buy an item for B/.150, and freight and insurance to Panama add B/.20, so the CIF value is B/.170.

  • If the item's tariff line carries 10% duty: duty is B/.17.00. ITBMS is 7% of B/.187.00 (CIF plus duty), so B/.13.09. Total customs charges: B/.30.09, before courier fees.
  • If the line carries 0% duty: ITBMS is 7% of B/.170.00, so B/.11.90.

Look up your own product's rate before you rely on either figure.

When a package is likely to be assessed

ANA Resolution 049 of 17 February 2025 sorts courier (express delivery) shipments into categories:

  • Documents and items with no commercial value: no taxes.
  • Small shipments of goods that are not prohibited, not restricted by another agency and not subject to non-tariff rules, with a customs value equal to or below B/.100: no taxes. The courier releases them with an ANA exemption form.
  • Shipments above B/.100 and below B/.2,000 of non-restricted goods: taxes apply, and the courier files a declaration through a licensed customs broker.
  • Everything else, including restricted goods at any value, follows the general import procedure for each air waybill in the consignee's name. Shipments above B/.2,000 also follow the general process.

The resolution says ANA applies risk analysis to courier cargo. Officers profile packages whose description, weight or value look doubtful, can pick others at random, and can hold goods when they find an irregularity.

Resolution 049 replaced earlier courier rules from 2020 and 2021. Its start date was pushed back twice in 2025, by Resolution 251 (6 June 2025) and Resolution 497 (signed 11 September 2025, published in the Gaceta Oficial on 29 October 2025), three months each time. The official legal index we checked on 26 October 2026 shows no later changes.

Postal mail works on the same line. Correos de Panamá's FAQ says you pay import taxes once your goods are worth more than B/.100, even if you already paid for shipping.

How valuation usually works

Customs value is the base for everything above. ANA's tariff guide states that duty percentages apply to the CIF value, meaning cost of the goods plus insurance and freight to Panama. ITBMS is then charged on that customs value plus the duty.

For courier shipments, Resolution 049 requires the courier's manifest to show the declared FOB value (the price of the goods) and, separately, the freight and insurance amounts. Each package label must also carry the customs value of the goods.

What this means in practice:

  • Your Amazon invoice is the starting point. Keep it, because ANA can ask for it.
  • Shipping and insurance to Panama are part of the CIF value. A B/.90 item can end up above B/.100 once those costs are added. Ask your courier how it calculates the value it declares for the B/.100 line.
  • Sales tax charged by a US state on your order is part of what you paid. Ask your courier whether it counts toward the declared value.

Practical tips for expats

  • Check your product's duty before a big purchase. Search the item in ANA's <a href="https://aranceles.ana.gob.pa/">online tariff tool</a> by product name or tariff code. It shows the duty, ITBMS and any other taxes for that line.
  • Declare honestly. Use the real price and a clear description. Resolution 049 lets ANA inspect and hold packages whose value or description looks off, and a held package costs far more time than the tax you hoped to save.
  • Separate orders can mean separate packages, but plan carefully. Two genuine orders that ship and arrive separately are usually assessed separately. If your courier consolidates them into one shipment, they may count together. Splitting one purchase only to dodge tax is the kind of thing risk profiling is built to catch.
  • Watch restricted items. Goods that need a permit from another agency (medicines, supplements, some foods, items with special rules) lose the small-package exemption and go through the general import process. Ask your courier before you order.
  • Use the name and ID on your courier account that match your documents. The exemption form ANA adopted records the consignee's name, cédula or passport, and RUC where relevant.
  • Courier vs mailbox vs Correos. Courier and mailbox companies handle the customs paperwork for you and add their own fees. Postal parcels through Correos de Panamá follow the same B/.100 line and arrive at the post office (estafeta) nearest the address on the parcel, where you collect them. For which company to use, see our <a href="https://panexpats.com/en/guides/online_shopping/online-shopping-guide-panama">online shopping overview</a>.
  • US-made goods. The US-Panama Trade Promotion Agreement removes or reduces duty on many US-origin goods, but only when origin rules are met. Do not assume an item sold on Amazon is US-made, and expect ITBMS either way.

Common myths and what we could not verify

"The B/.100 line is per Amazon order." Not quite. The rule talks about the customs value of a shipment. One order can arrive as several packages, and several orders can be consolidated into one.

"Under B/.100 means I pay nothing." You pay no import taxes, but freight and courier fees still apply.

"Duty is always 5% to 15%." Rates are set per tariff line and some are 0%. We did not publish a range because ANA does not publish one for personal orders. Check your product in the tariff tool.

"Panama just added a 7% tax on Amazon." In August 2026 the Cabinet approved sending bill 30-26 to the National Assembly to update ITBMS rules for the digital economy, according to MEF. On 24 August 2026, La Estrella de Panamá reported that Economy Minister Felipe Chapman said the bill had not been presented and there were no plans to present it in the short term. Today, ITBMS on imported packages is still charged at customs as described above.

What we could not verify:

  • The exact date Resolution 049 took effect after its two extensions. Press and blogs give different dates.
  • Whether every courier includes its own Miami to Panama freight when it checks the B/.100 line. Resolution 049 uses customs value, and ANA's tariff guide says duty is calculated on CIF value, but how each courier declares is a company practice.
  • Any official figure for courier or broker handling fees. These are private prices.
  • Amazon's own import fee estimate when it ships directly to Panama. We found no stable Amazon help page to cite.

Not advice

This guide is general orientation for personal online purchases. It is not legal, tax or customs advice. Rules and courier fees change. Confirm with your courier, a licensed customs broker or ANA before you rely on them for a large or unusual purchase.

Sources

  • <a href="https://tramites.ana.gob.pa/Portal_Registro/docs/resolucion049Courier.pdf">ANA Resolution 049 of 17 February 2025 on courier shipments (Gaceta Oficial 30234-A)</a>, categories, B/.100 and B/.2,000 lines, broker requirement, risk analysis, manifest content
  • <a href="https://infojuridica.procuraduria-admon.gob.pa/t_normas_print.php?numsec=64342">Infojurídica record for Resolution 049, with later extensions 251 and 497</a>, Procuraduría de la Administración legal index, checked 26 October 2026
  • <a href="https://aranceles.ana.gob.pa/assets/documentos_aduanas/manual/Manual_Herramienta_Arancel_Interactivo_Enero2022.pdf">ANA guide to the interactive tariff tool (January 2022)</a>, CIF basis for duty, ITBMS on customs value plus duty, ISC
  • <a href="https://aranceles.ana.gob.pa/">ANA interactive national tariff tool</a>, duty and tax per product line
  • <a href="https://dgi.mef.gob.pa/itbms/Generalidades">DGI (MEF) ITBMS general rules</a>, 7% general rate, 10% alcohol, 15% tobacco, exempt items
  • <a href="https://www.correospanama.gob.pa/preguntas-frecuentes/">Correos de Panamá FAQ</a>, import taxes on postal goods above B/.100
  • <a href="https://www.mef.gob.pa/2026/08/gabinete-propone-equiparacion-del-regimen-tributario-aplicadas-al-comercio-de-la-economia-digital/">MEF, 19 August 2026: Cabinet proposes bill 30-26 on ITBMS in the digital economy</a>
  • <a href="https://www.laestrella.com.pa/economia/mef-descarta-proyecto-de-itbms-a-plataformas-digitales-KF25139627">La Estrella de Panamá, 24 August 2026: MEF says the digital ITBMS bill will not be presented in the short term</a>
  • <a href="https://ustr.gov/trade-agreements/free-trade-agreements/panama-tpa">USTR: United States-Panama Trade Promotion Agreement</a>
  • <a href="https://panexpats.com/en/guides/online_shopping/online-shopping-guide-panama">PanExpats overview: Online Shopping in Panama: Amazon, Couriers and Customs</a>