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First Sale Valuation
Maximize Duty Savings on U.S. Imports
Schulz Trade Law is your trusted partner for navigating the complexities of the first salerule, a proven strategy for reducing the impact of import tariffs—including those imposed under Section 201, 232, and 301. The first sale rule allows U.S. importers to pay customs duties on the lower-priced sale from the manufacturer to a middleman or vendor in qualifying multi-tiered transactions, rather than on the higher-priced sale from the vendor to the importer. This approach can lead to significant duty savings, especially over time.
Why Choose Schulz Trade Law
for First Sale Valuation?
1. Proven Expertise:
Our team—led by Michelle Schulz, Joshua Rodman, Marina Mekheil, Jacob Barefield, Kelly McCorkle, and Matt Savage—has deep experience in first sale, customs valuation and international trade law.
2. Cost Savings:
We have successfully implemented first sale programs for a wide
range of clients, helping them save millions of dollars in import duties.
3. Compliance
In today’s unpredictable trade environment, the first sale rule offers a reliable, legally sound way to lower tariffs while ensuring compliance with U.S. Customs and Border Protection (CBP) regulations.
Experience You Can Trust
At Schulz Trade Law, our team includes trade analysts and attorneys with extensive experience in first-sale rule reviews and international trade. We are committed to delivering personalized, results-driven service to help your business thrive in a competitive global marketplace.
Michelle Schulz
Founder
Joshua Rodman
Senior Assoc.
Marina Mekheil
Senior Assoc.
Unlock Duty Savings with the First Sale Rule
U.S. importers are discovering how the First Sale Rule can dramatically cut import duties—sometimes by millions each year—by valuing goods at the manufacturer’s original “first sale” price instead of the higher resale price to the U.S. buyer. When properly documented, this CBP-approved strategy can transform margins across apparel, footwear, electronics, and other high-duty sectors.
Our latest guide, “Slash Import Duties with the First Sale Rule,” breaks down key requirements, common pitfalls, and real-world savings examples to help your business stay compliant and competitive.
Slash Import Duties with the First Sale Rule:
A Comprehensive Guide to Requirements, Pitfalls, and Resources
