19 CFR 152.103(a) · First Sale for Export

First Sale Valuation Calculator

Declare customs value at the factory price instead of the middleman last-sale price. Calculate annual savings + 3-year NPV at 10% discount.

Takes 90 seconds3 stepsEmail-gated PDF estimateFree

Estimate the 20 to 40 percent duty basis reduction you can get by pricing at first sale.

What you'll get
  • Annual duty savings range
  • Supplier markup implied by your current basis
  • Compliance-ready supplier documentation checklist
Have these ready
  • Annual import value
  • Known or estimated middleman markup percent
  • Blended duty rate you currently pay
Who this is for: Importers buying through middlemen or trading companies where a first sale contract exists upstream.
STEP 1 OF 3 · ELIGIBILITY

First-sale structure check.

First Sale requires a tripartite transaction.
Estimate only.Not legal, tax, or customs advice. CBP first-sale adoption requires documented factory sales, arm’s-length terms, and destination-to-US bona fides. Customs business performed by licensed customs broker partners under 19 CFR 111.

Estimate looking right? Take the next step.

Pull a 60-second qualification grade or hand off to a licensed customs broker partner.

Take the qualification quiz →Book a free consultation
Estimate only. Range is indicative and subject to CBP adjudication. Customs business performed exclusively by our licensed customs broker partners under 19 CFR 111. Not legal, tax, or customs advice.