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For importers of merchandise subject to high rates of duty, first sale valuation is a critical way to reduce tariff exposure and remain costs competitive in today’s inflationary market; however, CBP recently denied an importer’s use of first sale where the parties were unable to demonstrate that the first sale transactions were, in fact, “bona fide.”  To learn more about what your company can do to support its first sale transactions, listen to Two Minutes In Trade.”

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Mark J. Segrist
Partner, Advisory Committee
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