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The Customs Administration in Panama and its relationship with the International Trade System is a subject of obligatory analysis, given the degree of uncertainty that exists in Panama and other countries of the region, as regards trade relations with countries such as China and other trading powers that threaten to invade American markets. For these purposes, we analyze the customs administration in Panama and its relationship with foreign trade records through the "Special Trade System and statistics of the past decade, presented by the National Institute of Statistics and Census (INEC) of the Office of the Comptroller General of the Republic of Panama. We turned to the international governing body of the customs administration; the World Customs Organization (WCO), an independent intergovernmental body whose mission is to increase the efficiency of customs administrations. The selection of the bibliographic sample was based on a pragmatic perspective to address the national and international customs issues set out in the checklist concerning the measures of verification of the value that the Customs Administration of a country Import must take before requesting information from the Customs Administration of the exporting country. Finally, we show with this research that, although it is true the GATT negotiations, the new policies of the WCO and, later, the WTO, the tariffs of the developed countries have fallen continuously, it is of the utmost importance to establish agreements that allow standardization in customs administration processes in international trade.
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