how i create panels with custom tag like header, section footer etc..? My designs contain custom tags like &lt;header&gt;, &lt;section&gt; and &lt;footer&gt;,
how can I create panels with these tags and put in it many of panels nested?

&lt;header&gt;
 &lt;div&gt;
 &lt;/div&gt;
&lt;/header&gt;
&lt;section&gt;
 &lt;div&gt;
 &lt;/div&gt;
&lt;/section&gt;
&lt;footer&gt;
 &lt;div&gt;
 &lt;/div&gt;
&lt;/footer&gt;
I am not sure it will be the correct answer. However my opinion is the following.
From the code you have specified it looks that you want to make your entire website with panels. (Remember with Panels you design only the node section of the website).

So you may want to consider  Panels Everywhere Module. 
After Quick research I've just discovered that there is a new Theme AT Panels Everywhere.
It is a Subtheme of Adaptive Themes - the best Drupal responsive theme (it is my opinion and I use it on every project).

I think you should invest some time learning Panels, Panels Everywhere and Adaptive theme, it will certainly pay for the efforts!

Best regards!