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

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- Topic: duties, taxes
- Market: Global EU - European Union
- Copyright of the journal: CC Learning, UAB
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The United States' imposition of new tariffs has been a key talking point in professional, political and academic circles for some time. Countries are reacting to the new US trade policy in various … ways. This article discusses the measures taken by China in response to US tariff policy and how companies that depend on the Chinese market can adapt to the new conditions.
Zhiwei Chen
The United States' imposition of new tariffs has been a key talking point in professional, political and academic circles for some time. Countries are reacting to the new US trade policy in various ways. This article discusses the measures taken by China in response to US tariff policy and how companies that depend on the Chinese market can adapt to the new conditions.
Zhiwei Chen
News in brief: reciprocal tariffs on imports from countries with the largest trade deficits introduced and further amended; de minimis treatment for imports from China and Hong Kong eliminated; … tariff increases on selected Chinese goods; updated automotive tariff sysem for US manufacturers; clarification to avoid tariff stacking; Section 232 investigation into processed critical minerals and derivative products.
News in brief: reciprocal tariffs on imports from countries with the largest trade deficits introduced and further amended; de minimis treatment for imports from China and Hong Kong eliminated; tariff increases on selected Chinese goods; updated automotive tariff sysem for US manufacturers; clarification to avoid tariff stacking; Section 232 investigation into processed critical minerals and derivative products.
The recent decision by the United States to reintroduce tariffs on steel and aluminium imports has prompted significant concern among European industries. Announced in February 2025, the US government … has reinstated a 25% tariff on steel and increased the tariff on aluminium from 10% to 25%. This adds to the challenges already faced by companies in regulated sectors, with regulations such as international sanctions, export controls and the Carbon Border Adjustment Mechanism. We provide an overview of the current regulatory landscape and offer practical recommendations to help businesses deal with these developments.
Antonio Castagnini
The recent decision by the United States to reintroduce tariffs on steel and aluminium imports has prompted significant concern among European industries. Announced in February 2025, the US government has reinstated a 25% tariff on steel and increased the tariff on aluminium from 10% to 25%. This adds to the challenges already faced by companies in regulated sectors, with regulations such as international sanctions, export controls and the Carbon Border Adjustment Mechanism. We provide an overview of the current regulatory landscape and offer practical recommendations to help businesses deal with these developments.
Antonio Castagnini
All products originating in the UK are now subject to a baseline US tariff of 10%. Compare this with the tariffs levied against the EU (20%) and China (54%) and it can be seen that the origin … of products exported to the US is crucial. The condition is that UK exporters must ensure that the products they export to the US originate in the UK (if they originate in the EU, even though they are exported from the UK, they will be subject to a 20% import duty in the US). We provide a brief overview of the new US tariffs and what ‘origin’ means in this context.
Mark Rowbotham
All products originating in the UK are now subject to a baseline US tariff of 10%. Compare this with the tariffs levied against the EU (20%) and China (54%) and it can be seen that the origin of products exported to the US is crucial. The condition is that UK exporters must ensure that the products they export to the US originate in the UK (if they originate in the EU, even though they are exported from the UK, they will be subject to a 20% import duty in the US). We provide a brief overview of the new US tariffs and what ‘origin’ means in this context.
Mark Rowbotham
This article deals with legal changes in relation to the criterion of financial solvency that were introduced in 2018 but have not yet been noticed by many traders and taken into account by some … customs authorities. These changes allow for a more flexible approach to the assessment of economic operators' financial solvency when authorisations for a reduction or waiver of a comprehensive guarantee are requested or to be maintained.
Michael Lux
This article deals with legal changes in relation to the criterion of financial solvency that were introduced in 2018 but have not yet been noticed by many traders and taken into account by some customs authorities. These changes allow for a more flexible approach to the assessment of economic operators' financial solvency when authorisations for a reduction or waiver of a comprehensive guarantee are requested or to be maintained.
Michael Lux
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