Understanding First Sale and Its Availability for Reducing Duty Liabilities in the Era of Section 301 Duties on Chinese Goods
Approved for 1.5 CES/CCS/MES Credit
This webinar will provide an overview of the so-called “First Sale” rule for customs valuation and will explain how to use it to properly reduce duty liabilities. Among the topics to be covered are: (a) how to determine whether there is a sale, (b) what to do when there are “related parties” involved in the transaction, (c) demonstrating the “clearly destined” requirement, (d) how to apply and report typical additions to the price paid or payable, such as assists, etc., when using First Sale, (e) when/how to get a ruling and (f) what customs brokers need to pay particular attention to when filing First Sale entries.
Speaker
Michael Roll, Partner, Roll & Harris LLP
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MEMBERS |
GENERAL ADMISSION |
Register by 09/30/19 |
$30.00 |
$35.00 |
Register after 09/30/19 |
$40.00 |
$45.00 |
About the Webinar:
During the webinar, you will have the opportunity to send in questions to the speaker on the topics under discussion and they will be answered upon completion of the webinar. You will need access to a speakerphone and computer with internet connections and PowerPoint capability. Instructions necessary to participate, as well as the call-in number for the webinar, will be included in your registration confirmation. You will need to complete the instructions prior to joining the webinar on Wednesday, October 2nd 2019.
Antitrust Policy and Statement
It is the unqualified policy of LACBFFA and all of its operating committees to conduct their operations in strict compliance with the antitrust laws of the U.S., and that no discussions shall be held that may infer or lead to violations.
Please register by filling out the form below. To pay by check, please complete your registration by filling out the form below to print an invoice and mail with your check to:
LACBFFA
320 Pine Avenue, Suite 1050
Long Beach, CA 90802
Questions? Contact the LACBFFA office at info@lacbffa.org or call (714) 316-5270.
Cancellations must be received in writing by September 25, 2019, to receive a refund or to avoid being billed.
Your payment for this event is not deductible as a contribution or gift under Federal Income Tax Laws but is most likely deductible as an ordinary and necessary business expense.
Michael Roll, Partner - Roll & Harris LLP
Mike is an accomplished international trade lawyer and represents clients in virtually all areas of import-export laws and regulations. He has 25 years of experience in the private sector and is a former partner of a prominent national law firm.
Mike has extensive audit experience and experience in assisting companies develop comprehensive import compliance programs. Mike represents both small and large companies in Customs and other government agency audits. He has experience in various industries including mass merchandising/retailing, telecommunication, electronics, agriculture, pharmaceuticals, chemicals, toys, and textiles. He successfully counseled the first technology/telecommunication company to be accepted into Customs’ Importer Self- Assessment program.
In addition to the above, Mike is well-versed in the C-TPAT program and has assisted numerous clients to become approved C-TPAT certified and validated participants. With regard to trade enforcement measures, Mike has substantial enforcement experience, representing clients in civil penalty proceedings, prior disclosures, disclosure verifications, Customs investigations, seizures, detentions and liquidated damage cases.
He is the author of numerous articles on international trade issues and is an accomplished, well-known authority on U.S. and foreign preferential trade programs, including NAFTA, GSP, CBI and IFTA. Mike is fluent in Spanish and presents trade compliance seminars in both English
and Spanish and has spoken on NAFTA rules of origin, as well as U.S. and Mexican customs procedures throughout the United States, Canada, and Mexico.
Mike received his Bachelor of Science in Foreign Service from Georgetown University’s School of Foreign Service, where his studies focused on international business and Latin America. He obtained his J.D. from Fordham University School of Law, where he was a Notes & Comments Editor of the Fordham International Law Journal.
Mike is a member of the Illinois and California bars, and is admitted to practice before the Court of International Trade, the U.S. Court of Appeals for the Federal Circuit, the U.S. Supreme Court, the U.S. Court of Federal Claims and the U.S. District Court for the Northern District of Illinois.