Businesses are finding a workaround for tariffs — and it's entirely legal

Businesses are finding a workaround for tariffs — and it's entirely legal

The "first sale rule" is a concept in U.S. customs law that allows importers to use the lowest cost of a good to calculate duties.

Brian Gleicher Quoted on Tariff Workaround in CNBC | Miller & Chevalier

News khospital3 Tue, 05/27/2025 - 15:38 Featured On Publication Name CNBC Include Disclaimer Off News Type News Subtitle "Businesses Are Finding a Workaround for Tariffs — and It's Entirely Legal" Date 05.26.2025 Description Brian Gleicher discussed with CNBC the "first sale rule," a decades-old legal provision that businesses increasingly are turning to in an effort to reduce the impact of rising U.S. tariffs. Under this rule, importers …

Understanding the First Sale Rule in U.S. Customs Law

The first sale rule is a significant provision in U.S. customs law, offering importers a strategic advantage when calculating duties on imported goods. This legal concept allows businesses to base their duty calculations on the lowest cost of goods in a multi-tiered transaction, potentially resulting in substantial savings for companies engaged in international trade. Under standard customs procedures, importers typically pay duties based on the…

Businesses are finding a workaround for tariffs — and it’s entirely legal – RetailWit

The “first sale rule” is a concept in U.S. customs law that allows importers to use the lowest cost of a good to calculate duties.