First sale valuation is a method of importing products to
First sale is a valuation method to get the lowest possible entered value cost on an imported product, lowering import value and mitigating the financial impact of the tariffs. If you are importing a product and the person you are buying it from is sourcing the product from a manufacturer, then you may try to declare the cost that the middleman is paying to the manufacturer as the actual value cost to Customs. This is a difficult process to prove, however, assuming that your vendor is even willing to share this information.
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