test.php

<?php

add_action( 'customize_register', 'test_customize_register' );

function test_customize_register($wp_customize) {
	$wp_customize->add_section(
		'test_section',
		array(
			'title'    => __( 'Test section', 'woocommerce' ),
			'priority' => 10,
			'panel'    => 'woocommerce',
		)
	);
	$wp_customize->add_setting(
		'test_setting',
		array(
			'default'              => 'no',
			'type'                 => 'option',
			'capability'           => 'manage_woocommerce',
			'sanitize_callback'    => 'wc_bool_to_string',
			'sanitize_js_callback' => 'wc_string_to_bool',
		)
	);
	$wp_customize->add_control(
		'test_setting',
		array(
			'label'    => __( 'Enable it!', 'woocommerce' ),
			'section'  => 'test_section',
			'settings' => 'test_setting',
			'type'     => 'checkbox',
		)
	);
}