how i create panels with custom tag like header, section footer etc..?

Question

My design contains custom tags like <header>, <section> and <footer> , how can I create panels with these tags and put them in many nested panels?

My design contains these custom tags :

<header>
    <div>
    </div>
</header>
<section>
    <div>
    </div>
</section>
<footer>
    <div>
    </div>
</footer>

Answer 1

Okay, If I good understood you can try this way:
In html file:

<panel>
  <element>Somethhing written</element>
</panel>

in css file:

panel { display:block; }
panel element { display:block; background:#fc0; }

I hope I understood good. if no - give an example with code, and we will try find solution.

Answer 2

Some proposals are:

1) Copy the relative tpl.php files from YOUR_MODULES_PATH/panels/plugins/layouts/CURRENT_LAYOUT into your theme folder and override it as you prefer. These tpl.php files are responsive for the wrapping tags.

See a similar question: Drupal - dynamically add class to wrapping div based on panel pane content node type

2) Use the Panels Extra Styles module.