First Sale’ Strategy May Reduce U.S. Customs Duties, Joel Walters and Maytee Pereira, Inbound tax

June 2014


Ninety percent of assessed U.S. customs duties are based on value, so a reduction in the value of the imported products will lead to a reduction in the duty paid. This article discusses a concept known as "first sale" that can help foreign MNCs achieve considerable reductions in the U.S. customs duties they pay.

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