First Sale Rule: 2026 Executive Summary
In a global market defined by high duty rates, importers are under intense pressure to reduce costs. The First Sale valuation method is a powerful—but heavily audited—strategy to lower duty paid by declaring a manufacturer’s price rather than a middleman’s markup.
- Standard Method: Transaction Value (Simple and Audit-Proof)
- Strategic Method: First Sale (Complex but High-Reward)
- Innovation: Use AI to audit multi-tier supply chain documentation for compliance.
