Dear Howard,
This type of item is not listed at the Customs Authority website http://www.ana.gob.pa/index.php?option=com_content&view=article&id=115&Itemid=100 as “customary” for a tourist.
I’m going to ask that you send this question to your Panama attorney (if you do not have one try the one listed in this, your Panama Insider website, Rainelda Mata-Kelly, see below).
Double check this with the attorney, but here’s what I believe:
It might be easier if you: are a resident of Panama and have a receipt showing the item is not new and is simply intended for use in your Panama home. One grill only.
OR if new and you say it’s for a gift (and hey, if that is the case and you have a wedding invitation or similar to further prove it, great).
• Rainelda Mata-Kelly (Law Offices Rainelda Mata-Kelly), Street address: Suite 406-407, Tower B, Torres de las Americas, Punta Pacifica, City of Panama. Mailing address: P.O. Box 0818-00534, Panama City, Republic of Panama; tel. +507 263-4305; fax +507 264-2868; e-mail: rmk@mata-kelly.com; website: http://www.mata-kelly.com.
Hope that helps, thank you!
IL Panama editor Jessica Ramesch