CBP REAFFIRMS FIRST SALE DOCUMENTATION STANDARDS IN RULING HQ H337689
U.S. Customs and Border Protection (CBP) reinforced its expectations for first sale valuation in Ruling H337689, issued October 6, 2025, and recently published publicly. The decision highlights that first sale eligibility depends on an importer’s ability to document how title, risk of loss, and pricing operate across each tier of [...]