What is the First Sale Rule?
The First Sale Rule (FSR) is a legitimate method recognized by U.S. Customs and Border Protection (CBP) that can significantly lower the dutiable value of goods, resulting in substantial savings on import tariffs.
Standard Valuation
Typically, duties are based on the final price the U.S. importer pays to an intermediary or distributor. This is the highest price in the chain.
Manufacturer Sells to Intermediary
Importer Buys from Intermediary
Duties calculated on THIS higher price
Valuation according to the first sale rule
With FSR, duties are based on the price from the *first sale* (e.g., manufacturer to trader) if that sale was destined for the U.S.
Duties calculated on THIS lower price
Manufacturer Sells to Trader
Trader Sells to U.S. Importer
The Challenge: Why It's Not So Simple
Applying the First Sale Rule is not just about presenting different invoices. CBP imposes strict requirements to prevent abuse, and failure to comply can lead to penalties, audits, and seizure of goods.
The Solution: A Specialized Trading Partner
Fidus Global Trading provides the essential "economic substance" and robust framework required to successfully and legally apply the First Sale Rule, transforming a complex compliance challenge into a simple, powerful savings opportunity.
Your Role (Importer/Exporter)
Focus on your core business: producing, selling, and marketing your goods.
✔ Agree on commercial terms.
✔ Provide product and shipment details.
✔ Benefit from lower landed costs or a more competitive offer.
Our Role as Your Trading Partner
We Act as the Principal
We legally purchase goods from the manufacturer and sell them to the U.S. importer. We take title to the goods, providing the necessary two-tiered transaction structure.
We Manage Documentation
We generate all required, fully compliant documentation including contracts, purchase orders, invoices, and proofs of payment for the entire chain.
We Handle Financial Flows
We process payments from the U.S. importer and make payments to the original manufacturer, creating a clear, auditable financial trail.
We Ensure Compliance
Our entire process is designed to meet and exceed CBP's requirements for economic substance, ensuring a smooth and defensible customs declaration.
How It Works: Savings Calculator
Use the sliders below to see a real-time estimate of the potential duty savings on a sample shipment. The difference between the two prices creates the opportunity for savings.
Benefits for All Stakeholders
Our First Sale Rule service creates a win-win-win scenario for every party involved in the international trade transaction.
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For the U.S. Importer
The primary beneficiary. Directly reduce import costs, which translates to higher profit margins or more competitive pricing in the U.S. market.
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For the Exporter / Manufacturer
Offer a powerful value proposition to your U.S. clients. This benefit can be a key differentiator that helps you secure deals over competitors.
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For the Customs Broker
Provide an advanced, value-added service to your clients. We deliver a complete, compliant documentation package, simplifying your filing process.
Ready to Unlock Savings?
Contact us today for a confidential consultation to assess your eligibility for the First Sale Rule and receive a customized savings analysis. Let's make your supply chain more efficient and profitable.
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