customs-compliancetariffs
The First Sale Rule Is Back in the Spotlight. Importers Need a Smarter Customs-Valuation Playbook.
As tariff pressure rises in 2026, the First Sale rule is giving some importers a legal way to lower duty exposure, but only if their documentation and governance are airtight.
CXTMS InsightsApril 12, 2026 ยท 7 min read