PANAMA
1968 #483, ##483A-483E (last two are air), ss#483F air (also exists imperforated)
2002 ##905-908 (last two are air)
PARAGUAY
1973 Strip of 7 #1498, Strip of 3 #1499 (air)
1975 1stamp out of set
1976 Strip of 8 #1655
1997 ##2550-2553
PERU
1990 ##978-982
1990 5stamps out of set ##1033-1037 (surharges of previous set)
1999 block of 6 + label #1243
PHILIPPINES
1969 ##1031-1034
1984 ##1693-1698
1993 1strip of 5(a.-e.) #2237, ss#2238 (exists overprinted in sheet margin as #2238a), ss#2239 (exists overprinted in sheet margin as #2239a overprinted in blue in sheet margin as ##2239b)
POLAND
1961 4stamps out of set ##1035-1038
1967 ##1542-1550
1977 ##2227-2232
1991 sheet (3x6stamps ##3050-3055) (also exists as just block of 6 3050-3055), ss#3056
2001 (1 stamp out of set #3586)
PORTUGAL
1997 MADEIRA ##191-194; also exist vertical with different perforation as ##191a-194a; also exists booklet pane (191a-194a) & complete booklet #194b
1998 MADEIRA ##197-200; also exist as Booklet Pane and Complete Booklet
PAKISTAN
1983 ##578-581
1995 1strip of 4 #843
PITCARN ISLANDS
1975 2stamps out of set #153, #155
PALAU
1987 ##121B-121E; also exist as block of 4 #121F
1988 ##183-186; also exist as block of 4 #186a
1989 1stamp out of sheet "Mangrove Fauna"
1990 ## 242-245; also exist as block of 4 #245a
1992 1 se-tenant block of 4 #300
1999 (several stamps out of sheet of 20 #506)
2000 ##594-597, sheets of 6 ##598-599, ss##600-601
2000 (1 stamp out of sheet of 6 #602)
2001 ##616-619, sheets of 6 ##620-621, ss##622-623
PALESTINE
1998 sheet of 4 #90