About The Webinar

With the expiration of hundreds of product-specific Section 301 tariff exclusions, and the potential for Hong Kong-origin goods to be subject to Section 301 tariffs, the first sale rule can help importers save millions of dollars each year. However, as importers use this tool with greater frequency to lessen the impact of both Section 301 and ordinary tariffs, U.S. Customs and Border Protection is increasing its scrutiny of first sale transactions. This webinar will help importers utilizing first sale determine whether their operations could withstand a CBP review.


Key Topics

  • overview of first sale valuation and use of first sale rule to lower Section 301 tariffs
  • areas most likely to be scrutinized in a first sale audit (e.g., transfer of title, risk of loss, related party pricing, assist valuation)
  • evaluating the adequacy of internal controls and procedures
  • determining whether your suppliers are candidates for first sale maintenance
  • benefits of annual certifications of first sale transactions
  • taking full advantage of all cost saving opportunities available through a first sale program


Please note we do not accept payment via American Express.


Mark J. Segrist


MARK J. SEGRIST is a member of Sandler, Travis & Rosenberg, P.A. His practice is focused primarily on import and export trade law and assisting clients in acquiring duty-saving benefits under the First Sale Rule and other customs declared value-related initiatives. With regard to imports, Mr. Segrist’s practice focuses primarily on providing strategic advice and counsel to a wide range of multinational clients on international trade and customs law matters. He also has extensive experience assisting clients in properly structuring multi-tiered transactions to maximize lawful duty savings under the First Sale Rule.


Mark Tallo


MARK TALLO is a Member in the Import and Export Practice Group of Sandler, Travis & Rosenberg, P.A., resident in the Washington, D.C., office. His practice areas include customs, import and export compliance, and international anti-corruption measures such as the Foreign Corrupt Practices Act as well as advising clients on duty savings opportunities through the First Sale Rule and U.S. preference programs, including the Generalized System of Preferences and bilateral and regional free trade agreements.



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