Tag: Customs Valuation
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USMCA / CUSMA rules of origin for machinery. RVC, tariff-shift, sector-specific provisions, qualification documentation.
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Anonymized USMCA / CUSMA case studies showing qualification analysis, savings achieved, and lessons for SMB importers.
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CUSMA / USMCA qualification process for Canadian SMBs. RVC analysis, supplier certificates, Certificate of Origin, ongoing process.
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HTS Chapters 61 (knit apparel), 62 (woven apparel), 63 (other made-up textiles). Classification by knit/woven, fiber, gender, garment.
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Apparel industry tariff strategy. First Sale for Export, Section 301 China apparel, CAFTA-DR, Vietnam origin.
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Customs valuation under 19 CFR 152. Transaction value, value hierarchy, adjustments, related-party transactions.
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Customs treatment of assists and royalties. Apportionment, royalty dutiability test, common errors.
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The First Sale Doctrine Under Legislative Siege Senators Cassidy and Whitehouse have introduced the Last Sale Valuation Act, legislation that would fundamentally restructure how U.S. Customs calculates duties on imported goods. The act would eliminate the First Sale Doctrine, which allows companies to calculate duties based on the price at which a foreign manufacturer sells…
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CBP’s Renewed Focus on First Sale Valuation Methodology U.S. Customs and Border Protection has intensified scrutiny of First Sale valuation methodology through targeted questionnaires and outreach to importers. Recent CBP communications request that companies document whether they have used First Sale valuation between 2023 and 2025, and if so, whether supporting records exist. On the…