Alcohol regulations in Panama
How to import or export liquor and spirits to Panama, how to register products and labels, the import duty and taxes, and how to get a licence to make alcohol there. Researched August 2026.
Research guide, not legal advice. Compiled in August 2026 from the public sources listed at the bottom of this page. Duty rates, fees and rules change often: confirm with the regulator, a customs broker or local counsel before you act. Spotted something out of date? Tell us.
- Status
- Legal
- Legal drinking age
- 18
- Legal purchase age
- 18
Licence to make spirits (distillery and bottling)
- Licences needed
- Aviso de Operación (commercial registration), DGI alcoholic beverage producer registration, MINSA plant sanitary operating permit (Permiso Sanitario de Operación), and sanitary registration for each produced beverage.
- Authority
- Ministry of Commerce and Industries (MICI), General Directorate of Revenue (DGI), and Ministry of Health (MINSA - Dirección Nacional de Control de Alimentos y Vigilancia Veterinaria / DNCAVV).
- Documents
- Company incorporation deed (Registro Público), RUC (tax ID), plant location and municipal zoning approval, sanitary and hygiene protocols, and product formulas/labels for product registration.
- Fees
- not confirmed
- Time to obtain
- not confirmed
Import licence and registration
- Who can import
- Panamanian-registered legal entities or individuals holding a valid commercial notice of operation (Aviso de Operación), RUC tax number, and importer registration with the Panamanian Food Agency (APA), National Customs Authority (ANA), and DGI.
- Licences or registrations
- Aviso de Operación (MICI), Importer registration with APA (Agencia Panameña de Alimentos), and registration with DGI Department of Alcoholic Beverages and Liquors.
- Authority
- Agencia Panameña de Alimentos (APA), Ministry of Health (MINSA), General Directorate of Revenue (DGI), and Autoridad Nacional de Aduanas (ANA).
- Documents
- Aviso de Operación, RUC, commercial invoice, packing list, bill of lading, sanitary registration of the product, Certificate of Free Sale, and 48-hour advance import notification.
- Fees
- not confirmed
- Time to obtain
- not confirmed
Product and label registration
- Required
- yes
- Process
- Every alcoholic beverage intended for retail sale must obtain a Sanitary Registration (Registro Sanitario) prior to importation or commercialization via the digital platform managed by health and food authorities (APA / MINSA DNCAVV), as well as tax registration with the DGI.
- Authority
- Ministry of Health (MINSA - DNCAVV) and Agencia Panameña de Alimentos (APA).
- Documents and samples
- Product name, manufacturer/packager/distributor name and address, Certificate of Free Sale from country of origin, Certificate of Analysis, ingredient composition, copy of final label, and product samples when requested for laboratory analysis.
- Fees
- not confirmed
- Renewal
- Valid for 5 years; renewal application must be submitted at least 2 months before expiration.
- Time to obtain
- not confirmed
Import rules
There is no state monopoly on imports. Commercial shipments must be cleared by a licensed Panamanian customs broker (Corredor de Aduanas). Importers must file an electronic import notification at least 48 hours prior to arrival. Certificates of Origin are required to claim preferential duty rates under Free Trade Agreements (such as the U.S.-Panama TPA). Personal imports are capped at 1 to 10 bottles per shipment subject to administrative liquor permit fees and sanitary rules.
Import duty on spirits (HS 2208)
Assessed ad valorem on the CIF value. Standard MFN customs duty (DAI) on spirits (HS 2208) is generally 15% (with up to 0–40% across tariff lines depending on classification), while qualifying spirits from FTA partners such as the United States enter duty-free (0%).
Excise and taxes
1) Excise Tax (Impuesto Selectivo al Consumo - ISC): Under Law 45 of 1995 as amended by Law 438 of June 14, 2024, spirits and alcoholic beverages are taxed at a specific rate of B/. 0.065 (USD 0.065) per degree of alcohol content per liter of beverage (increased from the previous rate of B/. 0.045). 2) Value Added Tax (ITBMS): Alcoholic beverages are subject to a higher rate of 10% (compared to the standard 7% rate), levied on the CIF value plus import duty plus ISC at import, and at 10% on domestic transfers.
Retail and distribution
Private sector system (no state retail monopoly). Under Law 55 of 1973 and municipal decrees, retail liquor licenses are issued by the local Mayor's Office (Alcaldía) via a favorable prior report (Informe Previo Favorable) categorized by venue type: off-premise stores (supermarkets, minisupers, bodegas/liquor stores) and on-premise venues (restaurants, bars, cantinas, nightclubs). Minors under 18 are barred from entering bars, cantinas, and nightclubs. Operating past midnight requires a special municipal nocturnal permit (Permiso Nocturno), and off-premise retail liquor sales are typically restricted late at night (around 11:00 PM to midnight depending on municipality). Temporary nationwide alcohol bans ('Ley Seca') apply during national elections and Good Friday.
Online sale and delivery
Allowed, provided the seller operates from a physical commercial location holding a valid municipal liquor license, Aviso de Operación, and health permits, and verifies the buyer is at least 18 years old.
Labelling
Regulated by Law 45 of 2007 (ACODECO), MINSA food regulations, and Codex Alimentarius standards. Labels must state product name, manufacturer/distributor name and address, country of origin, net contents (metric), alcohol by volume (% ABV / °GL), ingredients, allergen disclosures, lot number, and expiration date (where applicable). Under Article 36 of Law 45 of 2007, labels in English are permitted and do not require Spanish translation unless specific health risk warnings or instructions are mandated by MINSA.
Advertising
Allowed with restrictions regarding protection of minors, truthfulness (Law 45 of 2007), and health warnings; exact broadcast time-watershed and sponsorship parameters are not confirmed in the retrieved sources.
Legal definitions of spirits
Set by the General Directorate of Standards and Industrial Technology (DGNTI-COPANIT) under MICI and Law 45 of 1995. For Rum (Norma Técnica DGNTI-COPANIT 28-2001 and Article 14 of Law 45 of 1995), it must be produced exclusively from sugarcane raw materials, fermented, distilled (base cane spirit between 54° GL and 80° GL), and aged in oak barrels of no more than 500 liters capacity without chemical aging accelerators. Specific minimum ABV parameters for whisky, vodka, gin, and brandy under COPANIT standards are not confirmed.
Dry or restricted areas
No permanently dry provinces exist, but Municipalities enforce zoning distance restrictions around schools, churches, and hospitals under Law 55 of 1973, and nationwide temporary dry laws ('Ley Seca') prohibit sales and public consumption during national elections and on Good Friday.
Recent changes
- Law 438 of June 14, 2024 increased the Excise Tax (Impuesto Selectivo al Consumo - ISC) on alcoholic beverages by 44%, raising the rate from B/. 0.045 to B/. 0.065 per degree of alcohol per liter to fund permanent pensioner benefits.
- On February 26, 2026, the Ministry of Health (MINSA) enacted a new regulation mandating fully digitalized sanitary registration (valid for 5 years, with renewals required 2 months before expiry), mandatory allergen labeling aligned with Codex Alimentarius, 48-hour advance import notifications, and strengthened post-market random sampling.
Opportunities for exporters
Panama offers strong opportunities for spirits exporters due to its dollarized economy, major tourism and hospitality sector, duty-free re-export hub in the Colón Free Zone, and 0% tariff access for U.S. and other FTA-partner spirits. Additionally, Panama's acceptance of English-language labels and Codex standards simplifies market entry compared to other Latin American jurisdictions.
Regulators
Selling into Panama or buying from it?