Comparativa del régimen aduanero entre Colombia y Panamá para el desarrollo del Tratado de Libre Comercio

The purpose of this review article is to compare the customs regimes of two nations that are very important to the Latin American economy: Colombia and Panama. This article aims to identify the differences and similarities between each country's regulations. This article will conduct research and analysis that will be of great importance for a possible future Free Trade Agreement. For this reason, the scientific method used to develop this study represents the principles of research that enable the collection of the most important contributions on the topic since 2018. Therefore, a bibliographic review of scientific articles will be conducted, taking into account national and international databases. Furthermore, the review will highlight the benefits and opportunities that can be maximized, given that currently, some entrepreneurs are unfamiliar with Colombian and Panamanian legislation regarding foreign trade issues. Finally, it is concluded that both countries have more differences than similarities in terms of the customs regime, since Panama can be considered a more commercial country and attracts more industry and foreign investment due to the advantage of its strategic location.