合法合规！企业在关税战中破出了一条“生路”

Core Viewpoint - Companies are utilizing the "first sale rule" to mitigate the impact of high tariffs and reduce import costs, a strategy that has resurfaced due to recent tariff policies [1][2]. Group 1: Mechanism of the First Sale Rule - The "first sale rule" allows U.S. companies to use the price of the first transaction (e.g., from a factory to a middleman) for customs duties instead of the final sale price [1][2]. - This rule has been in existence since 1988 but gained renewed attention following the imposition of tariffs by the Trump administration starting in 2018 [2][3]. - To utilize this rule, companies must meet four conditions: multiple transactions, independent parties, proof of initial export intent, and documentation of the first sale price [3][4]. Group 2: Challenges and Trust Issues - Obtaining the initial price data is challenging, as middlemen may be reluctant to disclose their purchase prices due to profit confidentiality [4]. - Trust between suppliers and clients is crucial for the successful application of the first sale rule, as cooperation is needed to share sensitive pricing information [5]. Group 3: Adoption by Companies - High-end consumer goods and luxury brands are particularly suited to benefit from the first sale rule due to their high margins and significant price differences [6]. - Companies like Moncler have publicly acknowledged the substantial cost benefits derived from using the first sale rule, with savings being considerable compared to retail prices [6]. - Other companies, such as Kuros Biosciences and Traeger, are also adapting their operational structures to comply with the first sale rule to minimize tariff costs [7][8].