U.S. Customs and Border Protection (CBP) has reportedly opted not to make changes to the First Sale Rule which would have made it more difficult for importers to save costs on customs duties under the ...
In 1992 the Court of Appeals for the Federal Circuit in Nissho Iwai American Corp. v. United States established the First Sale Rule by stating that “sale for export” in the valuation statute need not ...
First sale import pricing can be a huge win for apparel importers, vendors and factories alike. With the right kind of planning and teamwork, using the first sale rule benefits every tier of a ...
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