Summary.
Cabinet Decree 13 of 2003 amends the Import Tariff of the Republic. Its recitals recall that Panama adopted the tariff nomenclature of the Harmonized Commodity Description and Coding System in 1994, incorporated its amendments in 1997, and approved through Law 22 of 1998 the International Convention on the Harmonized System and its amending protocol, undertaking to align its nomenclature and adopt any amendments introduced. Following the 1999 recommendation of the Customs Co-operation Council, corrections to the nomenclature effective from 1 January 2002 were accepted, and this decree incorporates them into the National Import Tariff. It concerns importers, customs brokers and the customs authority for the classification of goods.