Customs Valuation

Analysis and guidance on U.S. customs valuation methods, including transaction value, first sale valuation, additions to value and CBP enforcement. Written for importers, customs attorneys, and trade compliance professionals.

A container ship carrying good to the U.S.

What are the requirements for using first sale for export customs valuation?

First sale valuation requires a bona fide sale, clear U.S. destination, and arm's length pricing. This post breaks down each TD 96-87 requirement with key CBP rulings.

Seamus Flaherty

Jul 116 min read