TradeLane

On July 4, 2025, President Trump signed the “One Big Beautiful Bill Act” into law, a sweeping legislative package that touches nearly every corner of the U.S. economy. Among its many provisions are reforms aimed at modernizing trade and strengthening customs enforcement, with a particular focus on closing the de minimis loophole and tightening import regulations.

In an increasingly competitive global marketplace, reducing landed costs without compromising compliance is more critical than ever. One strategic opportunity for U.S. importers lies in leveraging the First Sale for Export (FSFE) valuation methodology. When correctly applied, FSFE can bring significant duty savings while meeting all regulatory expectations from U.S. Customs and Border Protection (CBP).