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Panama

Medium reliabilityAutoridad Nacional de Aduanas (ANA) de la República de Panamá

Key advice

Panama applies CAUCA/RECAUCA regulations, which allow 1 camera + 1 video camera + accessories as duty-free personal effects. A complete dive setup (camera body + housing + GoPro + strobe) falls within this scope if presented as clearly for personal use. As the ATA Carnet is not accepted, travel with visibly used equipment (not in original boxes) and keep invoices to justify value in case of inspection.

Customs authority
Autoridad Nacional de Aduanas (ANA) de la República de Panamá
Personal duty-free allowance
500 USD (marchandises neuves uniquement ; effets personnels usagés exemptés séparément comme equipaje sous CAUCA/RECAUCA). Non cumulable, utilisable une fois tous les 6 mois, avec minimum 72h hors du pays.
ATA Carnet
Not accepted
Official website
ana.gob.pa

Practical scenarios

Beginner

You're traveling with a GoPro Hero 12 and its manufacturer's dive housing, a compact video light, and a few accessories (total value ~€600). Under the CAUCA/RECAUCA framework applied by the ANA, this equipment fully qualifies for the 'luggage' allowance: 1 video camera + accessories as used personal effects. Upon arrival at Tocumen, use the green channel (nothing to declare); no special procedures are required. Keep the gear in your dive bag, out of original boxes, with a photo of the invoice on your phone. Risk is almost zero: this profile is common for divers visiting Coiba or Bocas del Toro. The only point of caution: if you carry new, packaged equipment exceeding $500 USD, it would be taxable (7% ITBMS + duties). Visibly used equipment avoids this risk.

Advanced

Your kit: mirrorless APS-C, Ikelite housing, 2 strobes, a macro lens (value ~€3,500). The CAUCA/RECAUCA framework allows 1 camera + 1 video camera + accessories as duty-free personal effects; your housing, strobes, and arms count as accessories for the single camera. Upon arrival in Panama, proceed through ANA customs normally without mandatory declaration, but prepare a simple inventory (list with serial numbers and invoices) in case of inspection. Present everything as personal diver's equipment: dive bag, scratched/used gear, no new packaging. Moderate risk: two identical strobes might raise questions about commercial use. Remain polite, explain that dual lighting is standard in underwater photography. The $500 USD limit only applies to new goods, not your used personal effects.

Expert

Full-frame setup with Nauticam housing, 2 high-end strobes, aluminum arms, macro and fish-eye lenses, ports (value ~€14,000). Be aware: Panama does NOT accept the ATA Carnet and does not publish any standardized temporary import regime for tourists. Recommended strategy: prepare a detailed bilingual inventory (Spanish/English) with serial numbers, photos, and invoices. Upon arrival, if inspected, present yourself as an amateur diver with personal equipment — the CAUCA/RECAUCA framework theoretically covers 1 camera body + 1 video camera + accessories. For professional filming, contact the ANA in advance to negotiate a temporary import (deposit or guarantee possible, without a unified framework). Risks: reclassification as commercial import (7% ITBMS + duties 0–15%), temporary retention of equipment. Visibly used equipment and no duplicate camera bodies significantly reduce this risk.

Frequently asked questions

Does the ATA Carnet work in Panama for my underwater photography equipment?

No. Panama is not a member of the ATA Carnet system (in Latin America, only Mexico, Chile, and Peru participate). A Carnet has no legal value there. For high-value equipment, rely on the CAUCA/RECAUCA personal effects allowance, and for professional use, negotiate a temporary import arrangement directly with the ANA before your trip.

Do my underwater housing and two strobes count towards the $500 USD limit?

No, if they are used. The $500 USD limit (usable once every 6 months, after a minimum of 72 hours outside the country) only applies to new goods. Your housing, strobes, and arms fall under 'accessories' for your camera as part of the CAUCA/RECAUCA personal effects allowance. Travel with visibly used equipment, out of original boxes, with invoices to support it.

What are the risks if the ANA suspects commercial use of my equipment?

A reclassification as an import: 7% ITBMS plus customs duties ranging from 0 to 10% depending on the HS code (up to 15% for certain categories), or even retention of the equipment until regularization. Typical triggers: multiple identical camera bodies, new equipment in original packaging, abnormal quantities. A single camera body with dive accessories and an inventory with invoices are usually sufficient to demonstrate personal use.