The First Sale Declaration Requirement mandates importers to declare to CBP, at the time of entry when the transaction value of goods entered for consumption or withdrawn from warehouse was determined on the basis of the price paid by the buyer in a sale occurring earlier than the last sale prior to the introduction of the merchandise into the United States.
- Guidance for the Application of the Farm Bill's First Sale Declaration Requirement
- Sample Spreadsheet Template
- First Sale Retro Filing
- Grace Period Set for Implementation of First Sale Declaration Requirement
- Federal Register: First Sale Declaration Requirement
- Bona Fide Sales & Sales for Exportation to the United States