RESTRICTED
WORLD TRADE WT/ACC/PAN/5
19June1995
ORGANIZATION(95-1632)
Original: English/
Spanish
ACCESSION OFPANAMA
Communication from Panama
Thefollowing communication hasbeenreceived from thePermanent Mission ofPanama.
_______________
ThePermanent Mission ofPanama totheWTO hasthehonour tosubmit toyouthefollowing
documents inthecontext ofPanama 'saccession totheWorld Trade Organization:
- Panama 'sreply tothequestions submitted byMembers;
- Charts onPanama 'sCurrent Products under Non-Tariff Measures;
- Panama 'sRegime onIntellectual Property;
- Project LawonValuation.
_______________
Thetextsoftheabove-mentioned documents arereproduced hereunder.WT/ACC/PAN/5
Page2
PROCESS OFACCESSION OFPANAMA TOGATT/WTO
Response toQuestions
Question
Could youdistinguish forusthedifference inthevarious terms usedtodescribe thedraft
legislation youhave given us?
Reply
Inorder toclarify thismatter wearedefining thefollowing terms:
(1) Draft Project ofLaw: Preliminary piece oflegislation incharge oftechnicians or
specialists inspecific subjects, which isthebasis fortheelaboration oflegislation.
Itapplies totheindividual oroverall work developed overacertain topic andisused
foraproject oflaw.
(2) Project ofLaw: Refers toalegislative initiative proceeding fromtheExecutive Branch.
TheCabinet approves theproject, andsends ittotheLegislative Assembly. Inorder
tobecome alaw,itshould bepassed infirst,second andthirddebate intheLegislative
Assembly.
(3) Draft Cabinet Decree: Isaproject ofdecree which ispresented byamember or
members ofCabinet inorder tobeapproved bytheCabinet Council. Assoonas
Cabinet Council approves theDraft Decree, itbecomes aCabinet Decree.
Concerning tariff bindings onmixed tariffs
Question
Weunderstand from statements made attheWorking Party meeting inGeneva earlier
thismonth thatPanama isprepared toconvert itstariffs tosingle advalorem rates andbindthese
rates. Isthiscorrect?
Reply
Yes,Panama willbindtariffs atsingle advalorem rates.
Question
Wearereviewing yourchart onITBM application, andweappreciate Panama 'sassurances
thatthisvalue-added typetaxisequally applied orexempted from bothdomestic andimported
articles.
What sortofproducts areexempted?WT/ACC/PAN/5
Page3
Reply
Aresponse tothisquestion wasgiven totheUSQuestion No.117inthedocument L/7426:
"Please report totheWorking Party theexemptions listtothistaxlisted inparagraphs 7and8of
Article 1507(V) oftheFiscal Code", which wetranscribe below:
Paragraph 7indicates thatthefollowing arenotsubject tothetax:
(a) Transfers ofgoods mortis causa ,freecharge, orbydeedbetween living persons already
subject toinheritance andgifttax;
(b) transfers inconnection withmarriage settlements, andcontribution orseparation of
conjugal property;
(c) expropriation andsalebytheState, except those made byState industrial and
commercial companies;
(d) saleofpropertyunderanyordinaryorspecialproceedingsfortheseparationofproperty;
(e) transfers ofnegotiable instruments andsecurities ingeneral.
Paragraph 9indicates thatthefollowing areexempt from thetax:
(a) Sales ofagricultural, poultry, cattle andother similar products, inthenatural state
orsubjected onlytoafattening, butchering orsubjected onlytoachilling orfreezing
process, made bytheproducers;
(b) sales offisherman 'sproducts, inthenatural stateorsubjected onlytoachilling or
freezing process, made bytheproducers;
(c) exports andre-exports;
(d) transfers made tothePanama Canal Commission ortotheUnited States Armed Forces,
asdefined bythePanama Canal Treaty of7September 1977anditsrelated agreements;
(e) transfers oftangible personal property which takeplace inthefreezones legally
authorized intheRepublic ofPanama;
(f) operationsinvolvingtangiblepersonalpropertylocatedincustomsareasandwarehouses
where ownership istransferred through theendorsement ofdocuments;
(g) transfers ofsoftdrinks already subjected totheSoftDrinks Tax;
(h) imports andtransfers ofoils,lubricants andrelated products specified inthefollowing
subdivisions oftheTariff: 313-01-01, 313-01-01A, 313-01-01B, 313-01-01C,
313-01-02, 313-01-03, 313-01-04, 131-01-05, 313-02-00, 313-03-01, 313-03-02,
313-03-99, 313-04-01, 313-04-02, 313-09-00, 314-01-00, 314-02-00;
(i) imports andtransfers offoodproducts;
(j) imports andtransfers ofmedicinal andpharmaceutical products specified inGroup 541
oftheTariff;WT/ACC/PAN/5
Page4
(k) imports andtransfers ofthefollowing products:
(1) Manufactured fertilizers oftariff subdivisions: 271-01-00; 271-02-00;
271-03-00; 271-04-00; 561-01-00; 561-02-00; 561-03-00, and561-09-00;
(2) insecticides,fungicides,herbicides,disinfectantsandthelike,usedinagriculture
andanimal husbandry, ofTariff Subdivisions: 599-02-01 and599-02-02;
(3) allseeds usedinagriculture;
(4) barbed wirespecified inTariff Subdivision 699-05-01;
(5) handtoolsusedinagriculture, suchasmachetes, grubhoes, hoes, shovel-hoes,
andgoads.
Question
Webelieve, however, thattherevenue stamp taxandtheanti-tuberculosis fight taxare
charges applied toimports exclusively. How doesPanama intend toapproach these charges in
thecontext ofitsWTO obligations?
Reply
Atthemoment ofaccession, Panama willeliminate theDomestic Consumption Stamp, the
Anti-Tuberculosis Fight Taxandallother surcharges currently applied onlytoimports, asstated in
thedraftlaw,bywhich "Some Articles oftheFiscal Code arebeing Modified". Acopyofthisdraft
law,hasalready beenhanded totheUSG.
Question
Weremain interested in(a)alistofalltaxes andcharge applied toimports, and(b)a
listofthose applied onlytoimports withtheir respective levels ofapplication.
Reply
(a) Thelistofalltaxes andcharges applied toimports are:
Theimport tax,
Stamps andfeesrelated withtheprocessing ofimport documents:
- Stamp oneachbagorpackage (Bulto), twocents (0.02 cts.)perpackage;
- Peace andSocial Security Stamp, twenty cents (0.20 cts.) percustoms
declaration-assessment document;
- Consular Administrative Fee(TCAC), calculated onthefree-on-board (f.o.b.)
value according tothefollowing schedule:
Upto$100 Exempt
$101 -$1,000 $10
$1,001 -$5,000 $20WT/ACC/PAN/5
Page5
$5,001 -$10,000 $30
$10,001 -$50,000 $40
$50,001 -100,000 $50
Over $100,000 $75
- Fiscal stamp, $1.00 percustoms declaration-assessment document.
Taxonthetransfer oftangible personal property (ITBM), 5percentoverc.i.f. plus
other taxes andstamps.
Theabove-mentioned refertoallkinds ofimports, withtheexception oftheimports ofspirits,
which arecurrently charged withthefollowing additional taxes:
Name Tariff
(a) Anti-Tuberculosis Fight Stamp 0.06cts.-0.21cts.perlitre.
(b) Stamps andfeesrelated withtheprocessing ofimport documents:
- Peace andSocial Security Stamp 0.02cts.perbottle.
(c) Domestic Consumption Stamps: These stamps arelevied according tothelevelof
content ofthebottle orcontainer. (Thebeerandsome wines areexempted.)
- containers withcapacity equal or
lessthan100c.c.Willpaytwenty cents (0.20 cts.)stamps.
- containers withcapacity greater
than100c.c.orlessandequal to
900c.c.Willpaytwodollars andfiftycents
($2.50) onstamps.
- containers withcapacities superior
to900c.c.butinferior orequal to
1,800 c.c.Willpaythree dollars andfiftycents
($3.50).
- containers withcapacity superior to
1,800 c.c.Willcarry stamps foravalue offour
dollars andfiftycents ($4.50).
(d) ITBM taxonspirits -10percent
Question
Wewould alsoappreciate adescription ofhowdomestic taxes areapplied todomestic
aswellasimported goods, including thesame information thatisprovided inthechart provided
onimports.
Reply
Theonlydomestic taxwhich isapplied toallimports aswell, istheTaxontheTransfer of
Tangible Personal Property (ITBM).
Asexplained toUSQuestion No.116indocument L/7426, theTransfer ofPersonal Property
Taxisbased uponvalue added, andtherefore applies tothetransfer oftangible property intheRepublic
ofPanama bysale,exchange, payment, contribution, assignment oranyotheract,contract oragreement
which involves orisforthepurpose oftransferring titleinthegoods, regardless oftheirorigin, that
is,itapplies toimported andtodomestic goods.WT/ACC/PAN/5
Page6
Concerning customs feesandconsular invoice charges andsurcharges
Question
Weunderstand thatPanama indicated atitsWorking Party thatitisprepared toeliminate
theConsular Administrative CostFees(TCCA) andother consular surcharges upon accession.
Doesthisinclude elimination ofthecustoms surcharges andother currently applied service
feesaswell?
Reply
Yes.
Question
Does Panama intend toapply ortoretain other charges forcustoms processing toreplace
these feesother thanthe$70administrative charge? Ifso,please describe them.
Reply
No,Panama doesnotintend toretain other charges forcustoms processing.
Question
Does itactually cost$70toprocess eachimport entry? Would thisinclude theletters and
parcels sentviaprivate airdelivery services?
Reply
(a) TheMinistry oftheTreasury hasestimated thecostof$75toprocess eachimport entry.
Thecostofthisservice includes thehandling ofmerchandise andthepaper work
involved.
(b) Allimport transactions valued at$1,000 orlesswillbeexempted from thecustoms
service fee. Letters andparcels sentviaprivate airdelivery services would be
exempted.
Note: TheProject ofLawwhich eliminates theTCCA, andother consular andcustoms charges has
beenpassed insecond debate intheLegislative Assembly. Theadministrative charge of$70
hasbeenestablished at$75andtheexemption value ofimports tothischarge hasbeenagreed
at$1,000 andbelow.
Question
IsitPanama 'sintent toapply thisfeetoallimport transactions valued at$500orabove?
Ifso,thisseems rather alarge burden forlower-valued imports. Would Panama consider
increasing theminimum value ofimports subject tothecharge?WT/ACC/PAN/5
Page7
Reply
TheProject ofLawinthismatter hasbeenpassed insecond debate intheLegislative Assembly.
Theminimum value ofimports subject tothecharge hasbeenincreased to$1,000.
Question
Towhat extent arecustoms service feessuchasthisoneincluded inthetaxable baseof
imports?
Reply
Thiscustom service feewillnotbeincluded inthetaxable baseofimports.
Concerning Panama 'ssystem ofimport permits, licences, quotas, andprohibitions
Question
Weunderstand thatPanama haschanged itsnon-tariff measures inforce since tabling
itslistsfortheApril Working Party. Weneed anupdated listofallproducts, whether ornot
agricultural, subject toimport bans, prior authorizations orpermits andother quantitative
restrictions.
Reply
Weareenclosing acopyoftheupdated information onnon-tariff measures inforce.
Question
WeseekPanama 'sjustification under WTO provisions foreachofthese measures ora
timeframe, where appropriate, fortheir elimination prior toPanama 'saccession totheWTO.
Reply
Allthemeasures which arenotcompliant withWTO willbeeliminated uponaccession (through
implementing legislation) andtheremaining justifiable restrictions willbeadministered inaccordance
withWTO 'sAgreement onImport Licensing Procedures.
Question
Inaddition, allremaining restrictions, whether justified orstated forelimination, must
beapplied inaccordance withtheAgreement onImport Licensing Procedures, e.g.:
theyshould bepublished;
thecriteria fortheir application should bepublished;
unnecessarypermitrequirements,i.e.,thosenotneededforspecificpurpose,should
beeliminated;
thenumber ofapproval points should bereduced toone,oratmost two; andWT/ACC/PAN/5
Page8
acentral point should beestablished where traders canobtain information
concerning their application.
Reply
Wetakenoteofyourobservations andassure youthatwewillcomply withWTO Agreement
onImport Licensing Procedures.
Question
Weareparticularly interested intherequirements youhave reported forwireless
telecommunications imports.
Could youindicate what criteria areapplied bytheMinistry ofGovernment andJustice
toauthorize theimportation ofthisequipment?
Reply
TheMinistry ofGovernment andJustice applies technical criteria inorder todetermine whether
theequipmentcaninterferewithotherequipmentswhichareauthorizedtooperateinaspecificfrequency,
toguarantee national security andforstatistical reasons. Information about thistopichasbeenanswered
inthe"Answers tothequestionnaire onimport licensing procedures", pages 22,23and24.
Question
Arethese criteria published? Please outline thesteps thatmust betaken toimport such
equipment?
Reply
Importers canrequest authorization toimport wireless telecommunication equipment atthe
Ministry ofGovernment andJustice, presenting alistoftheequipment anditstechnical features. Upon
approval oftheMinistry ofGovernment andJustice, thisMinistry seals thecustoms declaration
assessment document. Thissealwillallow theimport oftheequipment through customs.
Question
Arecellular telephones andother forms ofmobile communication equipment covered by
these requirements?
Reply
Atthepresent time, Panama doesnothavecellular telephony. Cellular telephones andother
forms ofmobile communication equipment would becovered bythese requirements.
Concerning subsidies, andtheapplication ofsafeguard, anti-dumping andcountervailing measures
Question
Inaddition,weremainconcernedabouthowPanamaintendstoaddresstheexportsubsidies
provided forinLaw3of1986 andLaw25of30November 1992.WT/ACC/PAN/5
Page9
These donotappear toustobeconsistent withtheWTO Agreement onSubsidies and
Countervailing Measures (SCM Agreement).
Isityourviewthatthedraft legislation yougaveuswilladequately address these issues?
Reply
Yes.
Question
Weremain interested inworking withPanama onnotification ofitsindustrial subsidy
measures forphased elimination asprovided forinArticle 28oftheAgreement onSubsidies and
Countervailing Measures.
Comment: Panama ismaking adetailed assessment oftheindustrial incentives currently granted
inorder todetermine whether theyarenotifiable ornot,andifitisthecase, which
would besubject toaphase outperiod.
Concerning State enterprises
Question
Weunderstand thatPanama willsubmit written responses tothequestions wetabled at
theFebruary Working Party concerning notification ofState enterprises under Article XVII.
Welookforward tothatinformation andadditional material onPanama 'sprivatizations.
Ourprincipal concern inpressing formore information inthissector isthatPanama 's
State-owned enterprises employ commercial considerations andoperate consistent withWTO
obligations intrade matters.
Reply
(1) Panama willsubmit thenotification regarding State enterprises under theUnderstanding on
theInterpretation ofArticle XVII oftheGATT 1994. Thenotification willinclude thefollowing
enterprises:
Corporation Product
-Corporación Azucarera LaVictoria (CALV) Sugar cane
-Cemento Bayano Cement
-Autoridad Portuaria Nacional (APN) Portservices
-Instituto deSeguro Agropecuario (ISA) Insurance offarming products
-Instituto Nacional deTelecomunicaciones (INTEL) Phone services
-Instituto deRecursos Hidraúlicos yElectrificación
(IRHE)Electricity services
-Instituto deAcueductos yAlcantarillados Nacionales
(IDAAN)Drinking water supplyWT/ACC/PAN/5
Page10
Corporation Product
-Dirección Metropolitana deAseo Garbage collection
-Dirección deAeronautica Civil Airtransportation administration
-Administración delaZona Libre deColón Warehouse renting
-Petroterminal dePanamá Petroleum transshipment
-Ferrocarril dePanamá Railway transportation
-Bingos Nacionales Games ofchance
-Casinos Nacionales Games ofchance
-Lotería Nacional deBeneficencia Games ofchance
-Hipódromo Presidente Remón Games ofchance
-Banco Nacional dePanamá Banking services
-CajadeAhorros Banking services
-Banco deDesarrollo Agropecuario Banking services topromote
farming
-Banco Hipotecario Nacional Banking services topromote
construction ofsocial housing
-Corporación paraelDesarrollo Farming development
-Centro deConvenciones ATLAPA Services ofrenting premises for
conventions
(2) Concerning theprivatization process, progress hasbeenmade inthefollowing enterprises (for
detailed reference ofthecommercial activities developed bythese, seepage121ofdocument L/7426:
Empresa Estatal deCemento Bayano: Privatized
Ferrocarril dePanama: Preliminary studies forprivatization arebeing made.
Corporacion deDesarrollo Integral de
Bayano:
ATLAPA:Realproperty isbeing sold.
Privatization modality hasnotbeendetermined yet.
Corporacion Azucarera LaVictoria: Privatization modality under study intheMinistry of
Economics
Generacion deEngeria Eléctrica: Law9ofFebruary 1995 granted authority tothe
Institute ofElectrical Resources togiveprivate
concessions forthegeneration ofelectricity.
Corredor Norte: Administrative concession granted toaprivate foreign
enterprise.
Drinking water services: Definition ofthemodality ofprivatization willbe
determined shortly.
Cellular Channel: Thelawtoprivatize Band AofCellular Telephony is
being revised toproceed withthepublic bidding.WT/ACC/PAN/5
Page11
Concerning theState monopoly oftheInstitute oftheAgricultural Market (AMI) intheimport and
export ofagricultural products
Question
Panama hasindicated thatnewlegislation willfullyreform theagricultural system and
AMI'sroleinit,e.g.,eliminate quantitative restrictions, the4percentAMI fee,andAMI'srole
ingranting import permits andsetting quotas.
Dowehave acopy ofthatdraft legislation intherecent documentation provided?
Reply
Yes,wereferred tothedraftLawonImport Licensing Procedures.
Question
What willAMI doafter reform?
Reply
TheMinistry ofAgriculture iscurrently undergoing astudy totransform AMI.
Concerning customs valuation
Question
Panama stated intheWorking Party thatitwilleliminate allminimum import prices,
i.e.,from rice, corn, sorghum, steel, andpoultry, andthatanewdraft decree oncustoms
procedures hasbeen approved bythecabinet andwillbeimplemented within oneyear.
Reply
There seems tobeamisunderstanding regarding ourstatement atthelastWorking Party. What
westated wasthatwehaveelaborated adraftdecree oncustoms procedures which fullycomplies with
GATT/WTO requirements, andthatwewould needtimeandinternational assistance inorder toapply
these measures. Panama willeliminate currently applied minimum prices.
Question
Canweseethatdraft decree?
Reply
Weareenclosing another copyofthedraftdecree oncustoms procedures, which wealsofaxed
toyouinthefirstweek inMay.
Question
Does theinformation provided uslastweek reflect these proposed changes? Ifnot,will
theresponse tothequestionnaire berevised?WT/ACC/PAN/5
Page12
Reply
Thequestionnaire reflects theproposed changes ofthenewdraftdecree oncustoms procedures.
Question
Willthe"database" ofaverage import prices usedasapoint ofreference forassessing
theaccuracy ofinvoice values alsobeabolished?
Reply
The"database" ofaverage import prices usedasapoint ofreference forassessing theaccuracy
ofinvoice values willnotbeabolished. Aswestated before, thissystem isusedinarandom fashion
andinnowayisadefacto minimum valuation scheme.
Weunderstand thattheUnited States Customs hasrecently installed asimilar system, which
isutilized bycustoms officials asaninitial point fordoubting about theinvoice value.
Question
Wewould appreciate information onPanama 'sintention toeliminate theexemption of
Panamanian insurance from c.i.f. import valuation.
Reply
Panama hasnointention toeliminate theexemption ofPanamanian insurance fromc.i.f.import
valuation.
Concerning price controls
Weunderstand thatitisPanama 'sintent toabolish itscurrent controls onthe36products
listed inChart 2oftheAnnexes provided forintheApril Working Party.
Willthisbedone prior toaccession?
Reply
Theelimination ofpricecontrols isacomponent ofPanama 'seconomic policy andtheCabinet
hasapproved thedraftlegislation thateliminate prices controls. Thedraftlegislation isnowsubject
toapproval bytheNational Assembly. Therefore, wecannot assure thattheelimination ofpricecontrols
willbeaccomplished prior toPanama 'saccession totheGATT/WTO.
Concerning application ofPanama 'strade regime intheColon FreeZone
Question
Weunderstand that, atleastweek'sWorking Party meeting, Panama confirmed thatit
exercisessovereigntyovertheCFZandispreparedtoapplyWTOobligationswithinitsboundaries.
Panama stated earlier, however, inL/7426/Add.2, thatitcurrently exercises nocustoms
control within theCFZ, andthatcertain aspects ofthetrade regime areenforced onlyupon
complaint.WT/ACC/PAN/5
Page13
Ifthisisso,howcanPanama enforce theprovision oftheWTO ongoods manufactured
intheCFZ, e.g.,theAgreements onTRIPs andSubsidies?
Reply
Panamanian authorities havefullpower toenforce legislation throughout theRepublic, including
theCFZ.
Question
Towhat extent willPanama 'scommitments ontrade inservices extend tooperations in
theCFZ?
Reply
They willbefullyapplicable asfarastheoperation ispermitted within theCFZ.
Concerning theWTO Agreement onTRIMs
Question
DoesPanama intend tonotify anytrade-related investment measures forelimination under
theterms oftheTRIMs Agreement? Ifso,please share thelistwithusprior toaccession.
Reply
No.Tariff Items Subject toNon-Tariff Measures
InForce inJanuary 1995WT/ACC/PAN/5
Page14
No. CCCN HSheading Description Customs Tariff
Specific Unit Additional Ad
valorem
A.Headings subject toquotas
104.01.01.00 0401.10.00 -Ofafatcontent, byweight, notexceeding 1% 0.20 kg. 3.5
204.01.01.00 0401.20.00 -Ofafatcontent ,byweight, exceeding 1%butnotexceeding
6%0.20 kg. 3.5
304.01.01.00 0401.30.10 -Milk 0.20 kg. 3.5
4 0402.10.20 -Other 1.25 kg. 7.5
504.01.01.00 0404.90.90 --Other 0.20 kg. 3.5
604.01.03.00 0403.90.12 ---Buttermilk 0.20 kg. 3.5 20.0
704.01.03.00 0403.90.19 ---Other 0.20 kg. 3.5 20.0
804.01.03.00 0403.90.90 --Other 0.15 kg. 7.5 15.0
904.02.01.02 0402.91.91 -Other. Evaporated, ofafatcontent, byweight, notexceeding
1%0.25 kg. 7.5
1004.02.01.02 04.02.99.91 -Other: Evaporated, ofafatcontent, byweight, notexceeding
1%0.25 kg. 7.5
1104.02.01.03 0402.91.92 -Evaporated, ofafatcontent, byweight, exceeding 1.5% 2.00 kg. 7.5 173.0
1204.02.01.03 0402.99.92 -Evaporated, ofafatcontent, byweight, exceeding 1.5% 2.00 kg. 7.5 173.0
1304.02.01.03 0404.90.20 --Other, containing added sugar orother sweetening matter 2.00 kg. 7.5 173.0No. CCCN HSheading Description Customs Tariff
Specific Unit Additional Ad
valorem
1404.02.02.03 0403.90.29 ---Other 2.00 kg. 7.5 173.0
15WT/ACC/PAN/5
Page1504.02.02.99 0402.91.99 -Other 77.0
1604.02.02.99 0402.99.99 -Other 77.0
1704.02.03.99 0402.10.99 -Other 1.25 kg. 7.5
1804.02.03.99 0402.21.90 -Other 1.25 kg. 7.5
1904.02.03.99 0402.29.90 -Other (milk inpowder, ofafatcontent, byweight, not
exceeding 1.5%, containing added ...)1.25 kg. 7.5
2004.02.03.99 0403.90.22 ---Inpowder, granules orother solid forms, incontainers ofa
capacity ofmore than...ofafatcontent, byweight, not
exceeding 1.5%1.25 kg. 7.5
2104.02.03.99 0403.90.23 ---Inpowder, granules orother solid forms, ofafatcontent, by
weight, exceeding 1.5%1.25 kg.
2204.02.03.99 0404.90.10 --Inpowder, granules orother solid forms, whether ornot
containing added sugar orother sweetening matter1.25 kg. 7.5 7.5
2304.02.04.00 0403.90.24 ---Buttermilk 60.0
2404.03.01.00 0405.00.10 -Butter 1.75 kg. 7.5 80.0
2504.03.02.00 0405.00.02 -Butter oil 1.75 kg. 7.5 80.0
2604.04.01.01 0406.30.20 -Processed cheese, notgrated orpowdered 1.2 kg. 3.5 38.5
2704.04.01.03 0406.90.20 --Muenster 1.65 kg. 3.5 60.0
2804.04.01.04 0406.10.10 --Mozzarella 1.65 kg. 3.5 60.0No. CCCN HSheading Description Customs Tariff
Specific Unit Additional Ad
valorem
29WT/ACC/PAN/5
Page16
04.04.01.99 0406.10.90 --Other 0.50 kg. 3.5 50.0
3004.04.01.99 0406.20.90 --Other 0.5 kg. 3.5 50.0
3104.04.01.99 0406.40.00 -Blueveined cheese 0.5 kg. 3.5 50.0
3204.04.01.99 0406.90.90 --Other 0.5 kg. 3.5 50.0
3304.04.02.00 0403.90.13 ---Curd 0.10 kg. 3.5
3404.04.02.00 0406.20.10 --Forindustrial use 0.1 kg. 3.5
3504.04.02.00 0406.90.11 ---Forindustrial use,unseparated, incontainers of20.0kg.or
more0.10 kg. 3.5 3.5
36 0406.90.19 ---Other 1.65 kg. 3.5 60.0
3715.02.01.00 1502.00.10 -Fatsofbovine cattle 0.30 kg. 7.50 57.5
3815.03.01.00 1503.00.40 -Oleo-oil 1.27 kg. 7.50 87.5
3915.07.01.01 1515.21.00 --Crude oil 0.30 kg. 7.5
4015.07.01.02 1507.10.00 -Crude oil,whether ornotdegummed 0.30 kg. 7.5
4115.07.01.03 1513.11.00 --Crude oil 0.30 kg. 7.5
4215.07.01.99 1508.10.00 -Crude oil 0.30 kg. 7.50 35.0
4315.07.01.99 1511.10.00 -Crude oil 0.30 kg. 7.50 35.0
4415.07.01.99 1512.11.00 --Crude oils 0.30 kg. 7.50 35.0
4515.07.01.99 1512.21.00 --Crude oil,whether ornotgossypol hasbeenremoved 0.30 kg. 7.50 35.0No. CCCN HSheading Description Customs Tariff
Specific Unit Additional Ad
valorem
4615.07.01.99 1513.21.00 --Crude oils 0.30 kg. 7.50 35.0
47WT/ACC/PAN/5
Page171513.29.00 --Other kg. 7.50 35.0
4815.07.01.99 1514.10.00 Crude oils 0.30 kg. 7.50 35.0
4915.07.01.99 1515.11.00 --Crude oil 0.30 kg. 7.50 35.0
5015.07.01.99 1515.30.10 --Crude oil 0.30 kg. 7.50 35.0
5115.07.01.99 1515.40.10 --Crude oil 0.30 kg. 7.50 35.0
5215.07.01.99 1515.50.10 --Crude oil 0.30 kg. 7.50 35.0
5315.07.01.99 1515.90.11 ---Crude 0.30 kg. 7.50 35.0
5415.07.01.99 1515.90.90 --Other 0.30 kg. 7.50 35.0
5515.07.02.99 1507.90.00 -Other 0.30 kg. 7.50 35.0
5615.07.02.99 1508.90.00 -Other 0.30 kg. 7.50 35.0
5715.07.02.99 1511.90.00 Other 0.30 kg. 7.50 35.0
5815.07.02.99 1512.19.00 --Other 0.30 kg. 7.50 35.0
5915.07.02.99 1512.29.00 --Other 0.30 kg. 7.50 35.0
6015.07.02.99 1513.19.00 --Other 0.30 kg. 7.5
6115.07.02.99 1514.90.00 -Other 0.30 kg. 7.50 35.0
6215.07.02.99 1515.29.00 --Other 0.30 kg. 7.5
6315.07.02.99 1515.50.90 --Other 0.30 kg. 7.50 35.0No. CCCN HSheading Description Customs Tariff
Specific Unit Additional Ad
valorem
64WT/ACC/PAN/5
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15.07.02.99 1515.90.19 ---Other 0.30 kg. 7.50 35.0
651513.01.00 1517.10.00 -Margarine, excluding liquid margarine 0.30 kg. 7.50 30.0
6615.13.80.00 1517.90.10 --Mixtures ofvegetable oils 0.30 kg. 7.50 35.0
6715.13.80.00 1517.90.90 --Other 0.30 kg. 7.50 35.0
6817.01.01.00 1701.11.00 --Cane sugar 1.80 kg. 7.5
6917.01.01.00 1701.12.00 --Beetsugar 1.80 kg. 7.5
7017.01.02.99 1701.91.90 ---Other 1.80 kg. 7.5
7117.01.02.99 1701.99.90 ---Other 1.80 kg. 7.5
7221.06.01.00 2102.20.00 -Inactive yeasts; other single cellmicroorganisms, dead 0.10 kg. 7.50 25.0
7321.06.80.00 2102.10.00 -Active yeasts 60.0
7421.07.80.99 2106.10.90 --Other 0.15 kg. 7.50 15.0
7523.01.01.02 2301.20.00 -Flours, meals andpellets offishorofcrustaceans, molluscs or
other aquatic invertebrates0.20 kg. 7.5
7625.01.01.01 2501.00.10 -Salt,unrefined 0.20 kg. 7.5
7725.01.01.01 2501.00.20 -Puresodium chloride (analytical grade) 0.20 kg. 7.5
7825.01.01.02 2501.00.91 --Prepared foranimal feeding stuffs (salt) 0.20 kg. 7.5 50.0
7925.01.80.00 2501.00.30 -Table salt 0.20 kg. 7.5
8025.01.80.00 2501.00.99 --Other (salt) 0.20 kg. 7.5 12.5No. CCCN HSheading Description Customs Tariff
Specific Unit Additional Ad
valorem
B.Tariff headings subject toprior licensing
8102.05.01.02 0209.00.12 -Pigfat 60.0
82WT/ACC/PAN/5
Page1902.05.01.02 0209.00.13 -Poultry fat 60.0
8302.05.01.02 0209.00.19 -Other 60.0
8402.06.80.01 0210.90.29 -Other 0.05 kg. 7.5 14.5
8507.02.20.00 0710.40.10 --Corn onthecob 25.0
86 1102.20.10 --Pregelatinized 0.10 kg. 7.5 15.0
8707.02.20.00 2008.99.11 ----Frozen cornonthecob 25.0
8807.02.21.00 2008.99.19 ----Other 20.0
8911.01.80.03 1102.20.90 --Other 0.50 kg. 7.5 107.5
9015.01.01.00 1501.00.10 -Lardandother pigfat 0.30 kg. 7.50 40.0
9115.01.02.00 1501.00.20 -Poultry fat 0.30 kg. 7.50 35.0
9215.06.00.00 1506.00.00 Other animal fatsandoilsandtheirfractions, whether ornot
refined, butnotchemically modified0.30 kg. 7.50 50.0
9315.07.02.02 1515.19.00 --Other 0.03 kg. 7.50 10.0
9415.07.02.03 1515.30.90 --Other 0.30 kg. 7.50 35.0
9515.07.02.04 1515.40.90 --Other 0.02 kg. 7.50 10.0
9615.08.01.00 1518.00.12 --Linseed 0.03 kg. 7.50 10.0No. CCCN HSheading Description Customs Tariff
Specific Unit Additional Ad
valorem
9715.08.80.00 1518.00.19 --Other 27.5
98WT/ACC/PAN/5
Page20
15.08.80.00 1518.00.99 --Other 27.5
9915.12.01.00 1516.20.20 --Hydrogenated castor oil 20.0
100 15.12.80.00 1516.10.00 -Animal fatsandoilsandtheirfractions 0.30 kg. 7.50 20.0
101 15.12.80.00 1516.20.90 --Other 0.30 kg. 7.50 20.0
102 21.02.80.99 2102.30.00 -Prepared baking powders 60.0
103 21.07.80.07 2103.90.31 ---Mixed seasonings forindustrial useforsausage-making 17.50
104 21.07.80.07 2106.10.20 --Preparations forsausages 17.5
C.Tariff headings subject toreference prices
105 02.02.01.03 02.07.10.10 --Fowls ofthespecies gallus domesticus (notcutinpieces, fresh
orchilled60.00
106 02.07.21.00 --Fowls ofthespecies gallus domesticus (notcutinpieces,
frozen)60.00
107 02.02.01.04 02.07.39.11 ----Fowls ofthespecies gallus domesticus (cutsexcluding offal) 60.00
108 02.07.41.10 ---Cuts(whether ornotboned) offowls ofthespecies gallus
domesticus, frozen60.00
109 10.05.02.00 10.05.90.90 --Other (maize) 40.00
110 10.06.01.99 10.06.10.90 --Other (rice) 90.00No. CCCN HSheading Description Customs Tariff
Specific Unit Additional Ad
valorem
111 10.06.02.00 10.06.30.00 -Semi-milled orwholly milled rice,whether ornotpolished or
glazed90.00
112 10.06.40.00 -Broken rice 90.00
113 10.07.03.00 10.07.00.90 -Other (sorghum) 40.00
114 11.02.02.03 11.04.23.20 --Other, sliced orbroken (maize) 40.00
115 73.10.02.03 72.14.20.10 --Corrugated ironbarsandrodsforreinforcing concrete 40.00
Note: Imports ofallagricultural products aresubject toapproval bytheMinistry ofAgricultural Development.WT/ACC/PAN/5
Page21WT/ACC/PAN/5
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REPUBLIC OFPANAMA
Accession toGATT/WTO
Intellectual Property Regime
TheGovernment ofPanama issubmitting thefollowing information onitsIntellectual Property
Regime.
1. GENERAL
(a) Evolution ofintellectual property regime
TheRepublic ofPanama hasalonghistory oflegislative protection ofintellectual property
rights. Since 1916, through thedispositions oftheAdministrative Code, theGovernment validates
andprotects these rights.
Copyright
Through Law1of16August 1916 theAdministrative Code oftheRepublic ofPanama was
approved, inwhich Book V,Title IV,the"Literary andArtistic Property" wasregulated
(Articles 1889-1966).1Thiswasthefirstcopyright lawoftheRepublic.
Article 40ofthefirstConstitution oftheRepublic, adopted in1904, established:
"Article 40:Every author orinventor willenjoy theexclusive property ofhisworkorinvention
forthetimeandunder theconditions determined bylaw".
TheConstruction of1972, asmodified in1978and1983, inforce, establishes initsArticle 49:
"Article 49:Every author, artist orinventor enjoys theexclusive property ofhiswork or
invention during thetimeandunder theconditions determined bylaw".
Law15of8August of1994isthenewCopyright Law. ThisLawrepresents aconcrete result
oftheprocess ofmodernization under which Panamanian legislation onintellectual property isbeing
reviewed.
Industrial property
TheAdministrative Code (Articles 2005-2035), Executive Decree 1of3March of1939 and
theGeneral Inter-American Convention onTrademarks andCommercial Protection, regulate jointly
industrial property.
1Copyright dispositions contained inTitleV,Book IVoftheAdministrative Code weresubrogated byLaw15
of8August of1994 (Copyright Law).WT/ACC/PAN/5
Page23
(b) Responsible agencies forpolicy formulation andimplementation.
(b)(1) Copyright, andrelated rights, iscompetence oftheGeneral Directorate ofCopyright,
oftheMinistry ofEducation.
(b)(2) Thecompetent authority forindustrial property matters istheGeneral Directorate for
Industrial Property Registry, oftheMinistry ofCommerce andIndustries.
(c) Membership ofinternational intellectual property conventions andofregional orbilateral
agreements.
Panama isaparty tothefollowing conventions regarding intellectual property:
(1) Convention Establishing theWorld Intellectual Property Organization;
(2) General Inter-American Convention onTrademarks andCommercial Protection;
(3) Convention onLiterary andArtistic Property (Buenos Aires, 1910);
(4) Inter-American Convention onRights ofAuthors ofLiterary, Scientific, andArtistic
Works (Washington, 1946);
(5) Universal Copyright Convention (Geneva, 1952);
(6) Universal Copyright Convention (Paris, 1971);
(7) Inter-American Convention onProtection ofPerformers, Producers ofPhonogrammes,
andBroadcasting Organizations;
(8) Convention fortheProtection ofProducers ofPhonogramme Against Unauthorized
Duplication oftheirPhonogrammes;
(9) Convention Relating totheDistribution ofProgramme-Carrying Signals Transmitted
bySatellite.
2. SUBSTANTIVESTANDARDSOFPROTECTION,INCLUDINGPROCEDURESFORTHE
ACQUISITION AND MAINTENANCE OFINTELLECTUAL PROPERTY RIGHTS
II. COPYRIGHT
Regime inforce
Thelegislation inforce intheRepublic ofPanama regarding copyrights isLaw 15of
8August 1994, bywhich theCopyright andRelated Rights Lawisapproved. ThisLawisarecent
effort oftheGovernment ofPanama tomodernize itslegislation, since mostprevious legislation was
basically included intheAdministrative Code dated 1916.
Law15includes specific regulation ofaudiovisual work, computer programmes, architectural
work, press articles, moral rights, patrimonial rights, several kindofcontracts, mandatory licensing,
regulation ofrelated rights, etc.WT/ACC/PAN/5
Page24
There isaspecial chapter related totheinfringement ofthelaw,which includes administrative
andjudicial sanctions.
SUMMARY OFLAW 15OF8AUGUST 1994
TitleI
General Dispositions
Protection ofauthor 'srights overtheirliterary, didactic, scientific orartistic workisrecognized.
Definitions ofauthor, competent authority, artist, copy, editor, phonogrammes, work, computer
programmes andother terms areincluded.
TitleII
Subject
Theauthor (co-authors). Works created forother natural orjuridical persons areconsidered.
TitleIII
Object
Object ofCopyright Lawisthework asaresult oftheintellectual creation. Anenumeration
ofworks specially considered isincluded. Translations, adaptations andcompilations arealsoobject
ofprotection.
TitleIV
Special Dispositions forCertain Works
CHAPTERI:AUDIOVISUALWORKS.Whoareconsideredco-authors.Moralrightsbelong
tothedirector, unless there isanother contract between co-authors. Ingeneral, co-authors establish
therights. TheLawdetermines therights when there isnopre-established arrangement.
CHAPTER II:COMPUTER PROGRAMMES. Presumption ofwhoistheproducer ofthe
computer programme. Effects ofthecontract between theproducer andtheauthor oftheprogramme.
CHAPTER III:ARCHITECTURAL WORKS. Rights oftheauthor regarding modification
ofthework. Ifhedoesnotagree withthemodifications hecanreject paternity ofthework.
CHAPTER IV:PLASTIC WORK. Effects ofthecontract where property oftheobject
containing theplastic work istransferred. Dispositions incaseofresale.
CHAPTER V:JOURNAL ARTICLES. Cession ofarticles tobepublished innewspapers,
magazines orother media, unless otherwise established, isconsidered togivetotheowner oreditor
therighttopublish itonlyonce. Other dispositions.WT/ACC/PAN/5
Page25
TitleV
GENERAL DISPOSITIONS. Original ownership ofawork includes patrimonial andmoral
rights. These rights areindependent oftheproperty oftheobject inwhich thework isincorporated.
Copyright ontranslations.
MORAL RIGHTS. Include: rightofdisclosure; rightofauthorship; rightofintegrity; right
ofaccess; righttorevoke cession ortoremove thework from commerce.
PATRIMONIAL RIGHTS. Include specially: rightofmodification, public communication
(thelawestablishes whatarepublic communication acts), reproduction, distribution andeachofthem
isindependent from theother.
TitleVI
DURATION. Patrimonial rights lastduring thelifeoftheauthor andfifty(50)years after
hisdeath. Itistransferred byinheritance according todispositions oftheCivil Code.
LIMITS. What areconsidered licitcommunications without author 'sauthorization or
remuneration.
TitleVII
Transferral ofRights
Modes totransfer patrimonial rights. Contracts ofedition. Contract ofRepresentation and
Music Performance. Phonographic inclusion. Mandatory Licensing.
TitleVIII
Related Rights
Therecognition ofprotection onrelated rights doesnotaffect protection ofcopyrights of
scientific, literary orartistic work. Dispositions onexclusive rights ofartists, interpreters and
performers.
Producers ofphonogrammes havetheexclusive righttoauthorize ornotthereproduction of
hisphonogrammes.
Broadcasting entities haveexclusive rights toauthorize ornottheestablishment, reproduction
andretransmissions ofitstransmissions byanymeans orprocedures. Protection granted tobroadcasting
entities isforfifty(50)years.
TitleIX
Collective Associations
Collective associations areestablished torepresent theirassociates anddefend theirrights,
including those affiliated tosimilar foreign associations. They require government authorization and
willbefiscalized astheregulation establishes.WT/ACC/PAN/5
Page26
TitleX
Registry ofCopyright andRelated Rights
TheCopyright andRelated Rights Registry Office, attached totheGeneral Directorate of
Copyright, willbeincharge oftheapplications forinscription oftheworks, actsandcontracts related
totherights recognized bythelaw.
TheGeneral Directorate ofCopyright willregulate therequisites andformalities forthe
inscription oftheworks andother actsthatmust beregistered, according totheirnature.
Theauthors, editors, artists, producers orexposers oftheworks andproductions protected
bythislaw,willdeposit intheRegistrar Office copies ofthework orproduction inthose terms
determined bytheGeneral Directorate ofCopyrights.
Formalities established inprecedent Articles haveonlydeclaratory character, togivejuridical
security totheowners, anddonotcreate rights. Therefore, theomission ofregistration ordeposit
willnotprejudice theenjoyment orexercise oftherights recognized bythislaw.
TitleXI
General Directorate ofCopyright
TheGeneral Directorate willdevelop registration, deposit, surveillance andinspection functions
intheadministrative area.
Inarbitration casessubmitted totheDirectorate, theprocedures established intheJudicial Code
willbeapplied.
TitleXII
Actions andProceedings
(See3.Enforcement, below).
TitleXIII
Scope ofApplication oftheLaw
Article 127. ThisLawapplies totheworks when theauthor, oratleastoneoftheco-authors,
isPanamanian orisdomiciled intheRepublic; orif,notwithstanding withthenationality ordomicile
oftheauthor, theworks werepublished inPanama, forthefirsttime, orpublished inPanama within
thirty (30)daysfollowing thefirstpublication.
Works ofartpermanently incorporated torealestate located inPanama areequivalent to
published works.
Stateless refugees andthose withcontrovertible nationality areequivalent tothenationals of
thecountry where theyaredomiciled.
Article 128.Works notincluded intheabove Article willbeprotected according tointernational
conventions towhich theRepublic isaparty orwillbeinthefuture.WT/ACC/PAN/5
Page27
Ifthere isnoapplicable convention, suchworks willenjoy theprotection established inthis
law,iftheauthor 'scountry oforigin grants equivalent protection toPanamanian authors.
Article129.Interpretationsorartisticperformances,phonographicproductionsandbroadcasting
emissions protected byTitleVIIIaresubject tothislaw,iftherightowner isPanamanian orisdomiciled
intheRepublic; orif,notwithstanding thenationality ordomicile oftheright owner, these
interpretations, productions oremissions weremade inPanama, orpublished inPanama forthefirst
timeorwithin thirty (30)daysfollowing thefirstpublication.
Dispositions ofArticle 127andArticle 128areapplicable toforeign productions andother
related rights recognized bythislaw.
TitleXIV
Final Dispositions
II. Industrial Property
Regime inforce
Industrial property isregulated bytheAdministrative Code andExecutive Decree No.1of
3March of1939. TheGovernment hasrecognized theobsolescence ofthislegislation. Therefore,
aproject oflawhasbeenapproved bytheCabinet andshould beapproved bytheLegislative Assembly
inthefollowing months. Inthatrespect, thepreamble ofthedraftestablishes:
- TheAdministrative Code andtheExecutive Decree regulating patents, trademarks and
tradenames aredispositions from thebeginning ofourRepublican history. These
dispositions areimprecise regarding theconcepts ofpatents, trademarks, anddonot
regulate services marks norutility models, industrial designs, collective marks, or
licences ofusefortrademarks orpatents.
- There isnoclearregulation forunduly useofindustrial property rights andthere is
adiscriminatory regulation forprotection ofapplications made byforeigners. Registry
forforeign trademarks andpatent applications areconditioned torequisites contrary
tointernational covenants, towhich Panama willnotbeabletoadhere unless there
isachange initspolicy.
- Countries, duetotelecommunications advances, trade andtechnological exchange,
demand industrial property legislation thatfully develops allpossible kinds of
trademark 'sregistry, patents, utility models, industrial designs, aswellassimple
registration procedures, licences, andsevere sanctions fortheinfringement ofrights
oftheowners ofindustrial property rights.
Bearing inmind theprocess ofmodification ofthepresent regime, thefollowing summary
isprovided:
Trademarks andtradenames
Trademarks andtradenames maybeprotected whether theowners arenationals orforeigners.
Period ofregistration is10years, butregistration canberenewed indefinitely forequal periods if
application forrenewal isfiledwithin onemonth before orafterexpiration ofterm.WT/ACC/PAN/5
Page28
Applications forregistration maybefiledbyowner personally orthrough adulyauthorized
attorney atlaw,mustbewritten onstamped paper andmustbeaccompanied by:(1)document setting
forth distinctive signs constituting trademark ortradename, process orarticle towhich same refers
andplace where same ismanufactured; (2)receipt showing payment ofgovernment feesandcostof
publication ofapplication inIndustrial Property Bulletin; (3)sixcopies orfacsimiles anddrawing
thereof signed byattorney; (4)oneelectrotype ofmark; (5)incaseofforeign trademark, certified
copies orapplication andcertificate issued incountry oforigin; (6)where application isthrough an
attorney atlaw,proper power ofattorney. Twodocuments lastmentioned mustbeauthenticated by
Panamanian consular ordiplomatic representative. Alldocuments must beinSpanish language or,
inforeign language, proper translation must bemade bypublic translator.
Goods orservices pertaining todifferent classes cannot beincluded insame application. It
isnecessary tofileasmany applications asclasses tobeprotected withmark. Marks covering services
areregistered asservice marks.
There areadministrative procedures (Trials forOpposition totheRegistration ofTrademarks),
civilproceduresandpenalprocedures.Thereareprocessesfortheannulmentofregistriesandconcession
procedures inwhich registration requests arepublished forthebenefit ofthirdparties.
Patents
Patents aregranted toinventors, whether nationals orforeigners, byletters ofpatent (patente
deinvención)issuedbytheExecutivePoweroftheRepublic,(AdministrativeCode,Articles1987-2004).
Thetermisfor20years. Incaseofaforeign patent, noPanamanian patent maybegranted foraterm
exceeding 15years, andinnoevent maythetermextend beyond theduration oftheoriginal patent.
Extension orrenewal maybegranted where original patent wasnotforfullterm, provided thisis,
inopinionoftheExecutivePower,justifiedbytheimportanceoftheimprovement.Extensionorrenewal
maybeapplied foratanytimeuptoonemonth afterexpiration oforiginal term.
Application maybefiledbyinterested party personally orthrough adulyregistered attorney
atlaw,must beonstamped paper andmust beaccompanied by:(1)duplicate detailed explanation
ofinvention-specifications; (2)drawing forsame; (3)receipt covering payment oftaxes forterm
ofpatent; (4)ifpossible, amodel. Documents inforeign language mustbetranslated intoSpanish.
TheprotectionofIndustrialPropertyinPanamaincludesthesanctionsestablishedinChapterVI
(Crimes against therights ofothers) andTitleXII(Crimes against thenational economy) ofthePenal
Code.
Project oflawonindustrial property regime
Project Lawbywhich "Industrial Property isregulated" isready tobepresented totheNational
Assembly foritsapproval. Thisproject includes WTO Regulations Concerning Intellectual Property
Matters established intheTRIPs Agreement. Itisacomprehensive document regulating patents, utility
models, trademarks, industrial designs, registration andcancellation procedures, notifications,
administrative resources, etc.
TheProject istheresult ofcomprehensive research andinternational consultation, including
specialists oftheWorld Intellectual Property Organization (WIPO).WT/ACC/PAN/5
Page29
Project oflawonindustrial property
Project ofLawonIndustrial Property istheresult ofconsultation ofseveral international
regulations, including TRIPs.
Lack ofregulation ofimportant industrial property aspects hasbeensolved, including clear
andexpedite procedures forregistration, administrative procedures andsanctions.
Thescheme ofthedraftlawisasfollows:
Trademarks, including services marks. Chapter Vregulates allaspects oftrademarks.
Geographical indications, including applications oforigin. Thissubject iscovered byTitleIV,
Chapter VI.
Industrial designs. Chapter IIIdevelops allaspects ofindustrial designs, including protection
andregistration procedures.
Patents. TitleIIregulates patents andutility models, including procedures, transmission of
rights, nullification andcancellation.
Undisclosed information, including trade secrets andtestdata. TitleIVregulates industrial
secrets.
AdraftLawonthePARIS CONVENTION FOR THE PROTECTION OFINDUSTRIAL
PROPERTY, of20March 1883 revised inBrussels on14December 1900, inWashington on
2June1911, intheHague on6November 1925, inLondon on2June 1934, inLisbon on
31October 1958, andinStockholm on14June1967, isunder discussion.
3. ENFORCEMENT
4.1 Copyright andrelated rights
(a) Civil judicial procedures andremedies
TitleXII,Chapter IofLaw15develops Civil Actions andProcedures.
Civil actions based onthislawwillbedeveloped anddecided onsummary process, according
todispositions oftheJudicial Code.
(b) Provisional measures
Provisional measures include ajudicial order tosuspend theillegal activity without prejudice
ofrequesting compensation formaterial andmoral damages.
Theplaintiff canalsorequest thecautelary measures established intheJudicial Code andthe
"urgent" cautelary measures established intheLaw(seizure oftheincome derived from theillegal
activity; seizure ofthegoods illegally produced andoftheequipment usedtoproduce them; suspension
ofthereproduction, communication ordistribution activity).WT/ACC/PAN/5
Page30
(c) Administrative procedures andremedies
Administrative procedures andremedies arecompetence ofDirectorate General ofCopyright.
Theviolations ofLaw15,oritsregulation, thatarenotconsidered acrime willbesanctioned bythis
authority. There isaprocess ofnotification tothetransgressor, sothathecanpresent evidence for
hisdefence within thenext15days.
TheDirectorate General ofCopyright willproceed tosuspend anypublic communication of
theworks, interpretation orproductions protected bythelaw,when theresponsible doesnotprove
hiscondition oflicensee orcessionary oftheright.
Decisions oftheDirectorate General maybereconsidered bytheDirector General andappealed
totheMinister ofEducation.
(d) Criminal procedures
Law15of1994-CopyrightLaw-establishespenalsanctions(TitleXII,ChapterII,Infringement
andSanctions), which aresubject tocriminal procedures.
Prison sanctions gofrom30daysto4years. These sanctions maybeimproved inonethird
insome cases. Additional pecuniary sanctions canbeestablished bythejudicial authority.
4.2 Industrial property
(a) Civil judicial procedures andremedies
There areadministrative procedures (Trials forOpposition totheRegistration ofTrademarks),
civilproceduresandpenalprocedures.Thereareprocessesfortheannulmentofregistriesandconcession
procedures inwhich registration requests arepublished forthebenefit ofthirdparties.
(b) Criminal procedures
Theprotection ofIndustrial Property inPanama includes thesanctions established inChapter IV
(Crimes against therights ofothers) andTitleXII(Crimes against thenational economy) ofthePenal
Code.
Project oflawonindustrial property
Specific administrative andcivilprocedures areestablished foreachcategory ofright, including
action 'sprescription, administrative remedies during theprocess ofregistration, opposition tothe
registration andannulment.
AdministrativeproceduresaretheresponsibilityoftheGeneralDirectorateforIndustrialProperty
Registry.WT/ACC/PAN/5
Page31
CONSEJO DEGABINETE
DECRETO DEGABINETE Nº
(DE_____ DE_________ DE1994)
"Porelcualseestablece elsistema devaloración delasmercancías aefectos aduaneros"
ELCONSEJO DEGABINETE,
CONSIDERANDO:
QuelaRepública dePanamá hasolicitado suincorporación alAcuerdo General sobre Aranceles
Aduaneros yComercio, conocido porlassiglas GATT;
Que, paraello,resulta necesario adoptar lasreglas que,enmateria devaloración delamercancía a
efectos tributarios, haadoptado elGATT, conforme éstasseencuentran vigentes, entexto acordado
enlaRonda Uruguay;
Queescompetencia constitucional delConsejo deGabinete fijarymodificar elarancel deimportación,
tasasuotras disposiciones concernientes alrégimen deaduanas, deconformidad conelnumeral 7º
delartículo 195delaConstitución Política;
Queelexpresado precepto constitucional señala queelConsejo deGabinete, alejercer talatribución,
debeajustarse alasleyes cuadro quelaAsamblea Legislativa adopte, alamparo delordinal 11del
artículo 153delaConstitución Política y,ensuausencia, podrá ejercer talesatribuciones mediante
Decreto, quedeberá remitir alaAsamblea Legislativa;
QuelaAsamblea Legislativa aúnnohaexpedido unaleycuadro enmateria arancelaria, porloque
procede laexpedición deesteDecreto, queintroduzca, enelordenamiento aduanero, lasreglas de
valoración delasmercancías vigentes enlaactualidad enelGATT.
DECRETA:
Artículo 1:Labaseimponible delimpuesto deimportación seráelvalor que,aefectos aduaneros,
tenga lamercancía, deacuerdo aladefinición devalor delAcuerdo General sobre Aranceles Aduaneros
yComercio (GATT).
Artículo 2:Elvalor enaduana delasmercancías importadas será,enprimera instancia, elvalor de
transacción, estoes,elprecio realmente pagado oporpagar porlasmercancías cuando éstassevenden
parasuexportación alpaísdeimportación enfacturas expedidas connomásdenoventa díascon
anterioridad alapresentación deladeclaración aduanera, ajustado deconformidad conelartículo 9,
siempre queconcurran lassiguientes circunstancias:
a) quenoexistan restricciones alacesión outilización delasmercancías porelcomprador,
conexcepcióndelasqueimponganelordenamientojurídicoolasautoridadesaduaneras,
limiten elterritorio geográfico donde puedan venderse lasmercancías onoafecten
sensiblemente elvalor delasmercancías;
b) quelaventa oelprecio nodependan deninguna condición ocontraprestación cuyo
valor nopueda determinarse conrelación alasmercancías avalorar;WT/ACC/PAN/5
Page32
c) quenorevierta directa niindirectamente alvendedor parte alguna delproducto dela
reventaodecualquiercesiónoutilizaciónulterioresdelasmercancíasporelcomprador,
amenos quepueda efectuarse eldebido ajuste deconformidad conlodispuesto enel
artículo 9;y,
d) quenoexista unavinculación entre elcomprador yelvendedor oque,encasode
existir, elvalor detransacción seaaceptable aefectos aduaneros, envirtud delo
dispuesto enelsiguiente artículo.
Artículo 3:Aldeterminar sielvalor detransacción esaceptable alosefectos delartículo anterior,
elhecho dequeexista unavinculación entre elcomprador yelvendedor noconstituirá porsímismo
unmotivo suficiente paraconsiderar inaceptable elvalor detransacción aefectos delavaloración
aduanera. Entalcasoseexaminarán lascircunstancias delaventa yseaceptará elvalor detransacción
siempre quelavinculación nohayainfluido enelprecio. Si,porlainformación obtenida porel
importador odeotrafuente, laAdministración Aduanera tienerazones paracreer quelavinculación
hainfluido enelprecio, comunicará estas razones alimportador yledará oportunidad enel
procedimiento dedeterminación paraformular lasalegaciones yargumentaciones queconsidere
pertinentes. Sielimportador lopide, lasrazones selecomunicarán porescrito.
Enunaventa entrepersonas vinculadas, seaceptará elvalordetransacción ysevalorarán lasmercancías
deconformidad conelartículo anterior cuando elimportador demuestre quedicho valor seaproxima
significativamente aalguno delosprecios ovalores queseseñalan acontinuación, vigentes enese
momento:
a) elvalor detransacción enlasventas demercancías idénticas osimilares efectuadas
acompradores novinculados conelvendedor, paralaexportación aPanamá;
b) elvalor enaduana demercancías idénticas osimilares, determinado conarreglo alo
dispuesto enelartículo 4;
c) elvalor enaduana demercancías idénticas osimilares, determinado conarreglo alo
dispuesto enelartículo 5;
d) elvalor detransacción enlasventas acompradores novinculados conelvendedor,
paralaexportación aPanamá, demercancías queseanidénticas alasimportadas
procedentes deunpaísdistinto, siempre quenoexista vinculación entrelosvendedores
enlasdostransacciones quesecomparen.
Alaplicarle loscriterios señalados enlosliterales anteriores, deberán tenerse encuenta lasdiferencias
demostradas denivelcomercial ydecantidad, loselementos enumerados enelartículo 9yloscostos
quesoporte elvendedor enlasventas acompradores novinculados conél,yquenosoporte enlas
ventas acompradores conlosquetienevinculación.
Loscriterios antes indicados seutilizarán poriniciativa delimportador yconfinesdecomparación.
Nopodrán establecerse valores desustitución conbaseenloscriterios antes mencionados.
Artículo 4:Sielvalor enaduana nopudiese determinarse conarreglo alodispuesto enlosdosartículos
anteriores, elvalor enaduana seráelvalor detransacción demercancías idénticas vendidas parala
exportación aPanamá yexportadas enelmismo momento quelasmercancías objeto delavaloración,
oenunmomento aproximado.WT/ACC/PAN/5
Page33
Alaplicar elpresente artículo, elvalor enaduana sedeterminará utilizando elvalor detransacción
demercancías idénticas vendidas almismo nivelcomercial ysensiblemente enlasmismas cantidades
quelasmercancías objeto delavaloración. Cuando noexista talventa, seutilizará elvalor de
transacción demercancías idénticas vendidas anivel comercial diferente oencantidades diferentes,
ajustado paratener encuenta lasdiferencias atribuibles alnivel comercial oalacantidad, siempre
queestosajustes puedan hacerse sobre labasededatos comprobados quedemuestren claramente que
aquéllos sonrazonables yexactos, tanto sisuponen unaumento como unadisminución delvalor.
Cuando loscostos ygastos enunciados enelartículo 9estén incluidos enelvalor detransacción, se
efectuará unajuste dedicho valor paratener encuentas lasdiferencias apreciables deesoscostos y
gastosentrelasmercancíasimportadasylasmercancíasidénticasconsideradasqueresultendediferencias
dedistancia ydeforma detransporte.
Sialaplicar elpresente artículo sedispone demásdeunvalor detransacción demercancías idénticas,
paradeterminar elvalor enaduana seutilizará elvalor detransacción másbajo.
Artículo 5:Sielvalor enaduana delasmercancías importadas nopuede determinarse conarreglo
alodispuesto enlosartículos anteriores, elvalor enaduana seráelvalor detransacción demercancías
similares vendidas paralaexportación aPanamá yexportadas enelmismo momento quelasmercancías
objeto devaloración, oenunmomento aproximado. Elvalor enaduana sedeterminará utilizando
elvalor detransacción demercancías similares vendidas almismo nivel comercial ysensiblemente
enlasmismas cantidades quelasmercancías objeto delavaloración. Cuando noexista talventa, se
utilizará elvalor detransacción demercancías similares vendidas aunnivel comercial diferente oen
cantidades diferentes, ajustado paratener encuenta lasdiferencias endicho nivel comercial ode
cantidades,siemprequeestosajustespuedanhacersesobrelabasededatoscomprobadosquedemuestren
claramente queaquéllos sonrazonables yexactos.
Cuando loscostos ygastos enunciados enelartículo 9estén incluidos enelvalor detransacción, se
efectuará unajuste dedicho valor paratenerencuenta lasdiferencias apreciables deesoscostos ygastos
entre lasmercancías importadas ylasmercancías similares consideradas queresulten dediferencias
dedistancia ydeforma detransporte.
Sialaplicar esteartículo sedispone demásdeunvalor detransacción demercancías similares, para
determinar elvalor enaduana delasmercancías importadas seutilizará elvalor detransacción más
bajo.
Artículo 6:Sielvalor enaduana nopudiese hacerse conforme almétodo establecido enlosartículos
anteriores, seharásobre lassiguientes bases:
1. Silasmercancías importadas, uotrasidénticas osimilares importadas sevenden enPanamá
enelmismo estado enquesonimportadas, elvalor enaduana sebasará enelprecio unitario aque
sevenda enesascondiciones lamayor cantidad totaldelasmercancías importadas odeotrasmercancías
importadas queseanidénticas osimilares aellas, enelmomento delaimportación delasmercancías
objeto delavaloración, apersonas quenoestén vinculadas conaquellas alasquecompren dichas
mercancías, conlassiguientes deducciones:
a) lascomisiones pagadas oconvenidas usualmente, olossuplementos porbeneficios
ygastos generales cargados habitualmente, enrelación conlasventas enPanamá de
mercancías delamisma especie oclase;
b) losgastos habituales detransporte ydeseguros, asícomo losgastos conexos enque
seincurra enPanamá;WT/ACC/PAN/5
Page34
c) cuando proceda, loscostos ygastos aqueserefiere elartículo 9;y,
d) losderechos deaduana yotros gravámenes pagaderos enPanamá porlaimportación
oventa delasmercancías.
2. Sienelmomento delaimportación delasmercancías avalorar oenunmomento aproximado,
nosevenden lasmercancías importadas, nimercancías idénticas osimilares importadas, elvalor se
determinará conbaseenlodispuesto enelnumeral 1deesteartículo, sobre labasedelprecio unitario
demercancías idénticas osimilares importadas enelmismo estado enquesonimportadas, enlafecha
máspróxima después delaimportación delasmercancías objeto delavaloración peroantesdepasados
noventa díasdedicha importación.
3. Sinilasmercancías importadas niotrasmercancías queseanidénticas osimilares aellas, se
venden enelpaísdeimportación enelmismo estado enquesonimportadas, ysielimportador lo
pide,elvalorenaduana sedeterminará sobre labasedelprecio unitario aquesevenda lamayor cantidad
totaldelasmercancías importadas, después desutransformación, apersonas enPanamá quenotengan
vinculación conaquellos dequienes compren lasmercancías, teniendo debidamente encuenta elvalor
añadido enesatransformación ylasdeducciones previstas enelnumeral 1deesteartículo.
Artículo 7:Sinofuese posible obtener elvalor conarreglo alosmétodos establecidos enlosartículos
precedentes, elvalor sebasará enunvalor reconstruido. Dicho valor seráelobtenido mediante la
suma delossiguientes elementos:
a) elcosto ovalor delosmateriales ydelafabricación uotras operaciones efectuadas
paraproducir lasmercancías importadas;
b) unacantidad porconcepto debeneficios ygastos generales igualalaquesueleañadirse
tratándose deventas demercancías delamisma especie oclase quelasmercancías
objetodelavaloraciónefectuadasporproductoresdelpaísdeexportaciónenoperaciones
deexportación aPanamá;
c) elcosto ovalor detodos losdemás gastos quedeban tenerse encuenta paraaplicar
laopción devaloración envirtud delodispuesto porelartículo 10.
LaDirección General deAduanas nopodrá solicitar oexigir aunapersona noresidente ensupropio
territorio queexhiba, parasuexamen, undocumento decontabilidad odeotrotipo,oquepermita
elacceso aellos, conelfindedeterminar unvalor reconstruido. Sinembargo, lainformación
proporcionada porelproductor delasmercancías aobjeto dedeterminar elvalor enaduana conarreglo
alasdisposiciones deesteartículo podrá serverificada enotropaísporlasautoridades delpaísde
importación, conlaconformidad delproductor ysiempre quesenotifique consuficiente antelación
algobierno delpaísdequesetrateyqueéstenotenga nadaqueobjetar contra lainvestigación.
Artículo 8:Sielvalor enaduana nopudiese obtenerse porninguno delosmétodos establecidos en
losartículos queanteceden, seráfijado porlasautoridades aduaneras, según criterios razonables,
compatibles conlosprincipios ylasdisposiciones generales delAcuerdo relativo alaAplicación del
Artículo VIIdelGATT.
Noobstante, lasautoridades aduaneras nopodrán basarse en:
a) elprecio deventa enPanamá demercancías producidas localmente;WT/ACC/PAN/5
Page35
b) unsistema queprevea laaceptación, aefectos devaloración enaduana, delmásalto
entre losvalores posibles;
c) elprecio demercancías enelmercado localdelpaísexportador;
d) uncosto deproducción distinto delosvalores reconstruidos quesehayan determinado
paramercancías idénticas osimilares deconformidad conlodispuesto enelartículo
anterior;
e) elprecio demercancías vendidas paraexportación aunpaísdistinto delpaísde
importación;
f) valores enaduana mínimos;
g) valores arbitrarios, ficticios oirreales.
Siasílosolicita, elimportador seráinformado porescrito delvalor enaduana determinado deacuerdo
conlodispuesto enelpresente artículo ydelmétodo utilizado aeseefecto.
Artículo 9:Paradeterminar elvalor enaduana deconformidad conlodispuesto enelartículo 2,se
añadirán alprecio pagado oporpagar porlasmercancías importadas lossiguientes elementos:
a) lascomisiones ygastos decorretaje, salvolascomisiones decompra, elcostodeenvases
oembalajes queformen untodoconlasmercancías dequesetrateylosgastos de
embalaje, tanto enmateriales como enmano deobra;
b) elvalor, debidamente repartido, delosbienes yservicios queseindican acontinuación,
siempre queelcomprador, demanera directa oindirecta, loshaya suministrado
gratuitamente oaprecios reducidos paraqueseutilicen enlaproducción yventa para
laexportación delasmercancías importadas yenlamedida enquedicho valor noesté
incluido enelprecio realmente pagado oporpagar;
i) losmateriales, piezas yelementos, partes yartículo análogos utilizados para
laproducción delasmercancías importadas;
ii) lasherramientas, matrices, moldes yelementos análogos utilizados parala
producción delasmercancías importadas;
iii) losmateriales consumidos enlaproducción delasmercancías importadas;
iv) ingeniería, creación yperfeccionamiento, trabajos artísticos, diseños yplanos,
ycroquis realizados fuera delpaísdeimportación ynecesarios parala
producción delasmercancías importadas;
c) loscánones yderechos delicencia relacionados conlasmercancías objeto dela
valoración queelcomprador tenga quepagar directa oindirectamente como condición
deventa dedichas mercancías, enlamedida enquelosmencionados cánones yderechos
noestén incluidos enelprecio realmente pagado oporpagar;
d) elvalor decualquier parte delproducto delareventa, cesión outilización posterior
delasmercancías importadas querevierta directa oindirectamente alvendedor.WT/ACC/PAN/5
Page36
Artículo 10:Seincluirán enelvalor enaduanas lossiguientes elementos:
a) losgastos detransporte delasmercancías importadas hasta elpuerto olugar dela
importación;
b) losgastos decarga, descarga ymanipulación ocasionados poreltransporte delas
mercancías importadas hasta elpuerto olugar deimportación; y,
c) elcosto delseguro.
Artículo 11:Toda información queobtengan lasautoridades aduaneras paralavaloración delas
mercancías seráconfidencial, ynopodrá serrevelada salvo mediante orden judicial odeunagente
delMinisterio Público, dentro deunproceso penal odeinvestigaciones sumariales, oporautorización
expresa delpropietario delainformación.
Todo importador podrá acogerse alodispuesto enelDecreto deGabinete Nº30de22deoctubre
de1994, enelqueseestablece elsistema dedespacho demercancías conpagogarantizado.
Artículo 12:Alosefectos deesteartículo, seentenderá queexiste vinculación entre laspersonas,
solamente enlossiguientes casos:
a) siunadeellasocupa cargos deresponsabilidad odirección enunaempresa delaotra;
b) siestán legalmente reconocidos como asociadas ennegocios;
c) siestán enrelación deempleador ytrabajador;
d) siunapersona tiene, directa oindirectamente, lapropiedad, elcontrol olaposesión
del5porciento omásdelasacciones otítulos encirculación yconderecho avoto
enambas;
e) siunadeellascontrola directa oindirectamente alaotra;
f) siambas personas están controladas directa oindirectamente porunatercera;
g) siambas conjuntamente controlan directa oindirectamente aunatercera persona;
h) sisondeunamisma familia, enelcuarto grado deconsanguinidad osegundo de
afinidad.
Artículo 13:Elimportador podrá exigir, parahacer valersusderechos antelasautoridades aduaneras,
unaexplicación pormenorizada, porescrito, delmétodo utilizado paraladeterminación delvalor en
aduana, queseledeberá suministrar porlaautoridad aduanera almomento defijarelvalor enaduana,
yconjuntamente conelactoquelofija.
Elimportador, sinoestádeacuerdo conlodeterminado porlaAduana enelescrito, tendrá derecho
alrecurso dereconsideración dentro deloscinco díassiguientes alanotificación delmismo. El
importador podrá interponer elrecurso deapelación dentro delos10díascontados apartir dela
notificación delaresolución quefallalareconsideración.WT/ACC/PAN/5
Page37
Artículo 14:Subróguese elliteral b)delartículo primero delDecreto Ley25de23deseptiembre
de1957, modificado porlosDecretos 54y55de12y26dejunio de1985 respectivamente, enlo
quealsistema devalor deBruselas serefiere.
Artículo15:RemítasecopiaautenticadadelpresenteDecretoalaAsambleaLegislativa,encumplimiento
delnumeral 7ºdelartículo 195delaConstitución Política.
Artículo 16:EsteDecreto comenzará aregir apartir desupromulgación.
COMUN ÍQUESE YPUBL ÍQUESE.
Dado enlaciudad dePanamá alos______ díasdelmesde___________ demilnovecientos noventa
ycuatro.
ERNESTO PÉREZ BALLADARES
Presidente delaRepública
RAÚLMONTENEGRO DIVIAZO
Ministro deGobierno yJusticia