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, Natalie Zink, 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.