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.

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.

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

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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.