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U.S. Commerce Department › Arms Length Transactions

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The First Sale Doctrine: A Strategic Tool to Reduce Import Values & Lower Tariffs with U.S. Customs

Cozen O'Connor on 1/10/2025

The first sale doctrine is an important principle in U.S. customs law that allows importers to use the price of the first sale in a series of transactions as the basis for calculating customs duties. This doctrine can be...more

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U.S. Commerce Department › Arms Length Transactions

The First Sale Doctrine: A Strategic Tool to Reduce Import Values & Lower Tariffs with U.S. Customs

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