Cost savings is crucial, innovative technology minimizes your overall spend by utilizing an extensive consolidation schedule. The First Sale Rule allows importers to use the price paid in the first, or earlier sale, as the basis for customs duty to be paid. Many importers purchase at the second sale, from a middleman vendor who serves as the go-between from the manufacturer to the importer. Paying duties on a lesser, first sale price, presents a tremendous savings opportunity, especially for the textiles and footwear industry, where apparel and sneakers are subject to higher duty rates.