Copyright (c) 2026 REICIT
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
The 2003-2015 period marked Panama's mining resurgence with Petaquilla Gold's operations and the adoption of customs control mechanisms such as SICEM (2006) and SICEX (2008). The aim of this study was to analyze the impact of the National Customs Authority on copper exports during this period. A documentary design was applied, based on official sources from the Ministry of Commerce and Industry, the Comptroller's Office, and applicable legislation, complemented by a qualitative review of academic and journalistic reports. Results show that between 2010 and 2014 nearly 22,000 tons of copper were produced, with exports reaching $30.3 million in 2013. However, customs control faced challenges with under-invoicing and tax evasion practices, estimated at over $3 million in 2015. The discussion highlights that although SICEM and SICEX were institutional advances in traceability, their operational limitations weakened fiscal oversight. It is concluded that mining expansion was not accompanied by strong customs enforcement, which negatively affected fiscal revenues and trade transparency.
Este obra está bajo una licencia de Creative Commons Reconocimiento-NoComercial-CompartirIgual 4.0 Internacional.
