US imports: how to legally save duties with the "First Sale" strategy
Managing director, Head of the classification and export controls unit, MA-TAX Consulting GmbH, Germany
Published 05 May 2025
Explainer
The “first sale” principle offers companies exporting to the US considerable potential savings on customs duties. Especially in times of increased trade tensions and special tariffs, this method can lead to significant cost savings. This article explains the mechanisms, prerequisites and practical application of this principle using a specific example from the German mechanical engineering industry.
