Tag

Customs Valuation

Articles about "Customs Valuation"

2 articles

2 articles

What You Are Forgetting to Add to the Declared Value: The Other Side of First Sale, and How the Additions Catch Up With You

What You Are Forgetting to Add to the Declared Value: The Other Side of First Sale, and How the Additions Catch Up With You

What You Are Forgetting to Add to the Declared Value: The Other Side of First Sale, and How the Additions Catch Up With You.

2026-08-02Ryuta Hamamoto

Lowering the U.S. Dutiable Value with First Sale: Why the Leading Case Carries a Japanese Trading House's Name

Lowering the U.S. Dutiable Value with First Sale: Why the Leading Case Carries a Japanese Trading House's Name

There is a technique in U.S. customs practice called first sale. The leading case is Nissho Iwai American Corp. v. United States — the U.S.

2026-08-02Ryuta Hamamoto