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US imports: how to legally save duties with the "First Sale" strategy

Christopher Matt Managing director, Head of the classification and export controls unit, MA-TAX Consulting GmbH

Customs Compliance & Risk Management (CCRM) Journal, Issue 32, April / May 2025

May 06, 2025

US imports: how to legally save duties with the "First Sale" strategy

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Topic: duties, taxes

The “first sale” principle offers companies exporting to the US considerable potential savings on customs duties. Especially in times of increased trade tensions and special tariffs, this method can lead to significant cost savings. This article explains the mechanisms, prerequisites and practical application of this principle using a specific example from the German mechanical engineering industry.

Market: Global EU - European Union
Copyright of the journal: CC Learning, UAB

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