About The Webinar

Protecting First Sale claims is of critical importance as the first sale rule lawfully saves importers millions of dollars each year in customs duties, especially now with Section 301 tariffs still in place on most China-origin goods. However, the way in which U.S. Customs and Border Protection has traditionally reviewed first sale transactions has evolved considerably over the 30+ years of its existence, with the agency now scrutinizing more first sale claims and often focusing its decisions on legal areas not traditionally reviewed with the same level of scrutiny. This webinar will provide importers with both a history of the first sale rule and how it has been interpreted by CBP in the past, as well as a better understanding of what areas importers should focus on today to ensure compliance in the event of a CBP inquiry or audit.

Contact if you have issues registering. Please note we do not take American Express.

Key Topics

  • a brief history and overview of first sale valuation and the use of first sale to lower both regular and Section 301 tariffs
  • areas traditionally scrutinized by CBP in a first sale audit (e.g., transfer of title, risk of loss, related party pricing, assist valuation)
  • a holistic analysis of first sale rulings over the past two decades and the areas in which CBP has shifted its focus
  • advice on how best to ensure compliance in a changing enforcement landscape

Please note we do not accept payment via American Express.


Mark J. Segrist

Partner, Advisory Committee

MARK J. SEGRIST is a Partner, Advisory Committee with Sandler, Travis & Rosenberg, P.A., resident in the Portland, Maine office. 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

Partner, Advisory Committee

MARK TALLO is a Partner, Advisory Committee with Sandler, Travis & Rosenberg, P.A., resident in the Washington, D.C., office. His practice areas include customs, import and export compliance matters with a focus on advising clients regarding duty savings opportunities through the First Sale Rule as well as bilateral and regional free trade agreements and U.S. preference programs, including the Generalized System of Preferences (GSP). Mr. Tallo is also focused on the assessment and qualification of goods under the United States-Mexico-Canada Agreement or USMCA, with expertise in the automotive sector. In this regard, Mr. Tallo helps global automotive producers and suppliers navigate the complex USMCA rules of origin. 



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