Τώρα εμφανίζεται Παναμάς - Γραμματόσημα (1940 - 1949) - 5 Γραμματόσημα.
1940
Airmail - The 50th Anniversary of Pan-American Union
15. Απρίλιος WM: Κανένα Διάτρηση: 12½
![[Airmail - The 50th Anniversary of Pan-American Union, τύπος EE]](https://www.stampworld.com/media/catalogue/Panama/Postage-stamps/EE-s.jpg)
1940
Airmail - Issues of 1939 and 1940 Overprinted and Surcharged
12. Αύγουστος WM: Κανένα Διάτρηση: 12½
![[Airmail - Issues of 1939 and 1940 Overprinted and Surcharged, τύπος EA1]](https://www.stampworld.com/media/catalogue/Panama/Postage-stamps/EA1-s.jpg)
![[Airmail - Issues of 1939 and 1940 Overprinted and Surcharged, τύπος EB1]](https://www.stampworld.com/media/catalogue/Panama/Postage-stamps/EB1-s.jpg)
![[Airmail - Issues of 1939 and 1940 Overprinted and Surcharged, τύπος DT1]](https://www.stampworld.com/media/catalogue/Panama/Postage-stamps/DT1-s.jpg)
![[Airmail - Issues of 1939 and 1940 Overprinted and Surcharged, τύπος EE1]](https://www.stampworld.com/media/catalogue/Panama/Postage-stamps/EE1-s.jpg)
| Νούμερο | Τύπος | D | Χρώμα | Περιγραφή |
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| 359 | EA1 | 5/15C | ΚΥΑΝΟ | Airmail - Issue of 1939 Overprinted "5-5" and Surcharged | - | 0,28 | 0,28 | - | USD |
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| 360 | EB1 | 7/20C | ΤΡΙΑΝΤΑΦΥΛΛΙ | Airmail - Issue of 1939 Overprinted "AEREO SIETE" and Surcharged | - | 0,56 | 0,28 | - | USD |
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| 361 | DT1 | 7/15C | ΚΥΑΝΟ | Airmail - Issue of 1939 Overprinted "SIETE" and Surcharged | - | 0,56 | 0,28 | - | USD |
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| 362 | EE1 | 8/15C | ΜΠΛΕ | Airmail - Issue of 1940 Overprinted "8-8" and Surcharged | - | 0,56 | 0,28 | - | USD |
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| 359‑362 | - | 1,96 | 1,12 | - | USD |
