Logistic Customs Warehouses (FROM)

Exclusive Cargo City Panama service.


  • Central American Uniform Customs Code (CAUCA)

  • Regulation to the Central American Uniform Code (RECAUCA)
  • Cabinet Decree 12 from 29 March 2016
  • Cabinet Decree 10 from 27 April 2021 (create the DAL)


  • Consolidation and deconsolidation of cargo.
  • Division and classification of packages.
  • Packaging unpacking and repacking.
  • Packaging.
  • Marked, remarked, labelled.
  • Placing commercial information legends.
  • Extraction of samples for analysis or registration.
  • Any other activity in order (assembly, armed, value-added activities).


  • Income tax exemption for deposits located in primary zones (ports and airports) according to Executive Decree 354 it is considered foreign source income.

  • The goods do not lose their origin for a (1) year.
  • Within 1 renewable year for 1 more year.
  • Within 1 renewable year for 1 more year.
  • Merchandise entering DAL must comply with: Bill of Lading, Invoice, Commercial, Internal Transit (TI) when applicable.

  • Applies only to Primary Zones (Ports, Airports or Borders).


  • Greater flexibility in merchandise movement.
  • Quick delivery of orders to customers.
  • It allows to carry out value-added activities such as assembly, assembly, manufacture, from foreign raw material, thus consider the merchandise as originating from Panama, allowing you to take advantage of our extensive network of Free Trade Agreements.
  • Companies wishing to have inventory close to their customers can be established in these warehouses. (Near shoring).
  • The merchandise deposited in the DAL maintains its original character for the term established by each FTA, with a guarantee that this origin will be accepted in the destination country, unlike free zones.
  • Exemptions from all types of customs law as long as you do not enter Panamanian customs territory.

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Slide +507 6284-7464 +507 6670-1434 O info@cargocitypanama.com LOGISTICS CUSTOMS WAREHOUSES