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First Sale

One of the most beneficial mechanisms to reduce an importer’s duty liability is first sale customs valuation, also known as first sale for export, which allows duty to be based on the first sale between the manufacturer and a middleman/vendor in qualifying multi-tiered transactions.

ST&R is a recognized leader in achieving first sale duty savings for clients in the U.S.  Our comprehensive program is dedicated to accurately identifying the duty-saving margins between the middleman/vendor and the first sale seller. We manage first sale implementation through our secure online portal, which streamlines the implementation process; provides real-time access to project status, tasks, and timelines; and secures client data to support compliance and reliable recordkeeping. In select cases, our cost shifting program allows importers to generate additional duty savings beyond first sale qualification. 

Our U.S.- and Asia-based first sale professionals include former U.S. Customs (CBP) regulatory auditors and attorneys with extensive experience in valuation matters. Our Hong Kong staff includes professionals fluent in Cantonese, Mandarin, and Taiwanese who interface directly with vendors and Asian representatives’ buying offices.

Contact us about our first sale customs valuation services

What Is First Sale Customs Valuation?

First sale customs valuation only applies for qualifying multi-tiered transactions and must be vetted before implementation. Sandler, Travis & Rosenberg has been a leader in establishing and maintaining first sale as a duty-savings mechanism since ST&R attorneys first litigated the case that established the first sale rule under U.S. law in 1988. When CBP threatened to discontinue first sale in 2008, ST&R organized and led the coalition and lobbying effort that resulted in legislation that in effect saved first sale, and our team of valuation experts has led the charge to preserve importers' right to first sale benefits ever since.

Learn More About First Sale Customs Valuation

R. Brian  Burke
T: (212) 549-0158
Member
  • ST&R
Marilyn-Joy  Cerny
T: 212.549.0161
Member
  • ST&R
Simon  Chen
T: +852.3979.1998
Senior Consultant
  • ST&R
Michael  Chu
T: 852.3979.1914
Consultant
  • ST&R
David E.  Cohen
T: 202.730.4955
Member
  • ST&R
Paula M. Connelly
T: 781.897.1771
Member
  • ST&R
Charles  Crowley
T: 212.549-0134
Member
  • ST&R
Erik  Dusbabek
T: 202.730.4957
Associate
  • ST&R
Patrick  Gill
T: (212) 549-0156
Of Counsel
  • ST&R
Robert  Grasing
T: 212.549.0163
Senior Associate
  • ST&R
Kitty  Ho
T: 852 3979 1903
Senior Manager, Customs and International Trade Consulting
  • ST&R
John S.  Kwak
T: +(852) 3979 1901
Vice President, Customs Consulting and Compliance
  • ST&R
Miiya  Kwok
T: 852.3979.1924
Senior Consultant
  • ST&R
Christina  Leonard
T: 212.549.0143
Senior Associate
  • ST&R
Nicole Bing Li
T: +86 188 1913 1502
Manager
  • ST&R
Leona  Mak
T: 852.3979.1911
Senior Consultant
  • ST&R
William J. Maloney
T: (212) 549-0149
Member
  • ST&R
Michael S. O'Rourke
T: (212) 549-0150
Of Counsel
  • ST&R
Beth C.  Ring
T: 212.549-0133
Senior Member
  • ST&R
Joshua L. Rodman
T: 305.894.1012
Senior Associate
  • ST&R
Leonard L.  Rosenberg
T: 305.894.1002
Sr. Counsel to the Firm
  • ST&R
Mark J.  Segrist
T: 312.279.2834
Member
  • ST&R
T: 212.549.0136
Of Counsel
  • ST&R
Mark  Tallo
T: 202.730.4968
Member
  • ST&R
Thomas G.  Travis
T: 305.894.1001
Managing Partner
  • ST&R
Harry  Zhang
T: CN: 86 138 2626 5357 | HK: 852 3979 1905
VP, Greater China Practice Leader
  • ST&R
Joe (Wangjun) Zou
T: +86 13761487610
Consultant
  • ST&R

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