The following items may be imported into Panama without incurring customs duty:

• 500 cigarettes or 50 cigars or 500g tobacco.
• Three bottles of alcoholic beverage.
• Perfume and eau de cologne in opened bottles for personal use.
• Gifts up to the value of B/.50.

Fruit, vegetable and meat animal products including shrimp larvas, post larvas and normal shrimp.