合规季 | 美国关税筹划——“首次销售规则”的合理利用

前言

在当前中美贸易摩擦不断升级的背景下，关税成本成为很多企业重点关注的问题。本文介绍了美国关税筹划中的“首次销售规则”，该项规则能够帮助客户以更低的价格向美国海关申报关税，从而在不改变供应链安排的情况下，快速有效降低交易成本。

In the current context of escalating trade frictions between China and the United States, tariff costs have become a key concern for many enterprises. This article introduces the "First Sale Rule" in US tariff planning, which can help customers declare tariffs to US customs at a lower price, thereby quickly and effectively reducing transaction costs without changing supply chain arrangements.

1

 什么是首次销售规则

I. What is the First Sale Rule

首次销售规则作为美国进口商的一种关税节约策略已实施多年。该规则的适用首次出现在1988年的McAfee案中，并在1992年的Nissho Iwai案中得以进一步澄清。此前，其主要运用于美国服装、鞋类和配饰零售领域，后来随着美国贸易保护主义的增强，如301关税，首次销售规则作为一种缓解高关税的工具越来越受欢迎。

The First Sale Rule have been implemented for many years as a tariff saving strategy for US importers. The application of this rule first appeared in the McAfee case in 1988 and was further clarified in the Nissho Iwai case in 1992. Previously, it was mainly used in the retail fields of clothing, footwear, and accessories in the United States. Later, with the strengthening of trade protectionism in the United States, such as the 301 tariff, the First Sale Rule became increasingly popular as a tool to alleviate high tariffs.

首次销售规则适用于通过多层交易模式向美国进口货物的注册进口商（IOR）。当货物在美国进口之前存在中间商交易时，如果符合某些条件，该规则允许IOR在向海关申报物品时，使用第一次或较早销售货物的较低价格，而不是最后一次销售货物的较高价格，来确定进口货物的完税价格。

The First Sale Rule applies to registered importers (IORs) who import goods into the United States through a multi-level transaction model. When there is a middleman transaction before the goods are imported into the United States, if certain conditions are met, this rule allows the IOR to use the lower price of the first or earlier sale of the goods, rather than the higher price of the last sale, to determine the customs value of the imported goods when declaring the goods to customs.

如下图所示，一件商品可能在中国生产，卖给香港的中间商，然后再卖给位于美国的买家/进口商。在这个交易模式中，商品的所有权先由生产商A转移至中间商B，然后再转移至进口商C。而在物流传输上，该商品直接从生产商A被运输至美国进口商C。假设生产商A卖给中间商B的价格为100，中间商B转售给美国进口商C的价格为120。如果以销售至美国的价格确定相关货物的完税价格，则该货物在美国申报的完税价格应当以销售价格120为基础确定。如果适用首次销售规则，该货物在美国申报的完税价格则是以采购价格100为基础确定。假设加征关税后货物税率为25%，则可节约的关税成本为（120-100）*25%=5。

As shown in the figure below, a product may be produced in China, sold to middlemen in Hong Kong, and then sold to buyers/importers located in the United States. In this transaction mode, the ownership of the goods is first transferred from producer A to middleman B, and then to importer C. In terms of logistics transmission, the goods are transported directly from producer A to U.S. importer C. Suppose that producer A sells to middleman B for a price of 100 and middleman B resells to U.S. importer C for a price of 120. If the customs value of the relevant goods is determined based on the price sold to the United States, the customs value of the goods declared in the United States should be determined based on the sales price 120. If the First Sale Rule applies, the customs value of the goods declared in the United States is determined based on the purchase price of 100. Assuming that the goods tariff rate is 25%, the tariff cost that can be saved is (120-100) * 25%=5.

2

 首次销售规则的适用条件

Ⅱ. Applicable conditions of the First Sale Rule

在Nissho Iwai案中，美国联邦巡回上诉法院建立了确认首次销售规则是否适用的一个前提和三个测试条件。

In the Nissho Iwai case, the United States Federal Circuit Court of Appeal established a prerequisite and three test conditions for determining whether the First Sale Rule applies.

一个前提

指：发生了善意销售（Bona fide sale），即有真实的货物产权和风险的转移，它强调的是中间商在交易中的独立性，而非作为卖方的代理人。实践中，美国海关可能会对中间商是否获得了货物所有权、是否承担了相应风险等方面进行审核，如要求进口商提供诸如采购订单、合同、发票、付款凭证、邮件记录等能够完整记录交易全过程和所有关键细节的文件。

One premise

 refers to the occurrence of a Bona Fide Sale, which involves the transfer of real property rights and risks to the goods. It emphasizes the independence of the middleman in the transaction, rather than acting as the seller's agent. In practice, the United States Customs may review whether the middleman has obtained ownership of the goods and assumed corresponding risks, such as requiring the importer to provide documents such as purchase orders, contracts, invoices, payment vouchers, mail records, and other documents that can fully record the entire transaction process and all key details.

三个测试条件

即：

1) 销售的货物明确会出口到美国，比如货物是按美国进口商的要求进行设计、制造的，或者货物由生产商直接运输至美国；

2) 生产商和中间商的交易价格符合独立交易原则，尤其当中间商与供应商之间存在关联关系时，双方之间的交易定价不得过于偏离该货物的正常市场公允价值；且

3) 不存在任何影响销售价格合法性的非市场因素，涉及非市场因素的情形如货物整体或部分在非市场经济国家制造，货物由非市场经济国家的实体销售等。

Three test conditions are:

1) The goods sold will definitely be exported to the United States, for example,  the goods are designed and manufactured according to the requirements of the United States importer, or the goods are directly transported to the United States by the manufacturer;

2) The transaction prices of producers and intermediaries comply with the principle of arm’s length, especially when there is a correlation between the intermediary and the supplier, the transaction pricing between the two parties should not deviate too much from the normal market fair value of the goods; and

3) There are no non-market factors that affect the legitimacy of the sales price. Situations involving non market factors such as the whole or part of the goods being manufactured in a non-market economy country, and the goods being sold by entities in a non-market economy country, etc.

在适用的时间点上，首次销售规则可以在货物进口时由进口商自行向美国海关申报适用，也可以在货物进口完税后追溯适用，即在一定的周期内（自清关之日起180天内），进口商向美国海关申请修正报关价格并退还税款。在进口时申报适用的情况下，为避免因选择适用错误可能会被美国海关认定为申报不实乃至处罚的风险，一般建议企业在货物进口前向美国海关提交文件资料说明，征求其对拟进口货物是否适用首次销售规则的意见。

Regarding the time for application, the First Sale Rule can be applied by the importer to the United States Customs at the time of import of the goods, or it can be retroactively applied after the import of the goods within a certain period (normally within 180 days from the date of customs clearance), the importer applies to the United States Customs to correct the customs declaration price and refund the tax. In the case of applicable declaration at the time of import, in order to avoid the risk of being identified by the United States Customs as false declaration or even punishment due to incorrect selection and application, it is generally recommended that enterprises submit documents and information to the United States Customs before importing goods to seek their opinions on whether the First Sale Rule applies to the goods to be imported.

3

首次销售规则的适用建议

III Recommendations for the application of the First Sale Rule

根据以上描述不难看出，进口商申报适用首次销售规则需提交的文件资料将比较繁琐、复杂，且美国海关对于首次销售规则的适用判定通常会进行比较严格的审核，贸易术语的使用、交易单证的操作等任一环节安排不当等都可能导致该规则的适用失败。

According to the above description, it is not difficult to see that the documents required for importers to declare the application of the First Sale Rule will be relatively cumbersome and complex, and the United States Customs usually conducts a relatively strict review of the application of the First Sale Rule. Improper arrangements in any link such as the use of trade terms and the operation of transaction documents may lead to the failure of the application of the rule.

以美亚美国进口关税案为例。美亚是一家从事厨具生产和销售的跨国公司，其产品主要在美亚中国和美亚泰国进行生产制作，然后经由中间商美亚澳门和美亚香港出口至各国分销公司进行销售。2006年和2007年前后，美亚美国曾分别向美国海关提出过申请，就在泰国和中国生产的货物，要求按照首次销售规则确定进口关税计税价格。经过审核，美国旧金山海关前面均同意美亚美国适用首次销售规则。但是在后来的一次申请中，美国海关审计部门针对美国美亚适用首次销售规则问题进行了调查，得出结论为该批申请的进口货物不满足适用首次销售原则的条件。经过多轮沟通未果后，美国美亚最终起诉到美国国际贸易法庭（CIT）。经过审理，CIT对该规则是否适用于来自中国或其他非市场经济体的销售提出了质疑。但截止至今日，该案仍尚未有最终定论。

Take the Meyer Corporation v. United States for example. Meyer is a multinational company engaged in the production and sales of cook. Its products are mainly produced in Meyer China and Meyer Thailand, and then exported to distribution companies in various countries through intermediaries Meyer Macau and Meyer Hong Kong for sales. Before and after 2006 and 2007, Meyer US applied to the United States Customs to determine the import tariff taxable price for goods produced in Thailand and China in accordance with the First Sale Rule. After review, the San Francisco Customs of the United States has previously agreed the application of the First Sale Rule. However, in a subsequent application, the United States Customs Audit Department conducted an investigation into the Meyer’s application of the First Sale Rule, and concluded that the imported goods applied did not meet the conditions for applying the First Sale Rule. After several unsuccessful rounds of communication, Meyer eventually filed a lawsuit with the United States Court for International Trade(CIT). After trial, CIT questioned whether the rule applies to sales from China or other non-market economies. However, as of today, the case has not yet been finalized.

因此，对于希望通过适用首次销售规则节省美国关税的企业，我们建议企业在提出申请之前，乃至进行实际的交易安排之前，事先做好前期准备工作。具体而言，可从以下几个方面入手：

Therefore, for enterprises wishing to save US tariffs through the application of the First Sales Rule, we recommend to prepare in advance before submitting an application and even before making actual transaction arrangements. Specifically, we can start from the following aspects:

1. 妥善评估交易架构的合理性、适用性/Properly evaluate the rationality and applicability of the transaction structure

对应到企业的实际业务，要确认一个交易模式满足首次销售规则的一个前提和三个条件并非一件容易的事情。交易架构的搭建涉及对合同流、货物流、发票流等多方位的考虑，单纯为适用规则而对原本的供应链架构进行表面的调整也将存在巨大的风险。因此，对交易模式的妥善筹划与安排对适用首次销售规则显得尤为重要。

Corresponding to the actual business of an enterprise, it is not easy to confirm that a transaction mode meets one prerequisite and three conditions of the First Sale Rule. The establishment of a transaction architecture involves multiple considerations such as contract flow, goods logistics, and invoice flow. Simply adjusting the original supply chain architecture for the purpose of applying rules will also pose significant risks. Therefore, proper planning and arrangement of the transaction model is particularly important for the application of the First Sale Rule.

2. 审慎操作与留存相关交易单证/Prudent operation and retention of relevant transaction documents

美国海关在评估进口商申报的首次销售规则适用申请时，往往会要求进口商提供大量的文件资料。跨境贸易中不可避免地会涉及到多个环节和参与方，如原材料供应、工厂生产制作、中间贸易、美国进口以及穿插其间的票据往来、物流运输等。如果企业计划适用首次销售规则，有必要事先掌握需要准备的文件资料清单，并在实际交易中做好交易单证的收集、整理、保存工作。

When assessing an importer's application for the application of the First Sale Rule, the United States Customs often requires the importer to provide a large amount of documentation. Cross-border trade inevitably involves multiple links and participants, such as raw material supply, factory production, intermediate trade, U.S. imports, and interlocutory bill transactions, logistics, and transportation. If the enterprise plans to apply the First Sale Rule, it is necessary to have the list of documents and materials to be prepared in advance, and do a good job in collecting, sorting, and filing transaction documents in actual transactions.

3. 对长期性交易设置合理的定期评估机制/Establish a reasonable periodic evaluation mechanism for long-term transactions

正如前述提到的美亚案例，即使前期被美国海关认定过交易可适用首次销售规则，并不等于企业可因此一劳永逸。交易会为了不断适应市场而发生变化，供应链的稳定性或许能够增加规则延续适用的可能性，但第三方供应商的更换、国家政策的调整等都将对此产生影响。因此，对于长期性的美国进口贸易，我们建议企业设置合理的周期性评估机制，定期对交易安排进行合理性、适用性评估，以及时应对不确定性因素可能带来的变化。

As mentioned above in the Meyer case, even if the transaction was previously recognized by the United States Customs as applicable to the First Sale Rule, it does not mean that the enterprise can therefore apply the First Sale Rule forever. The trade will continuously adapt to market changes at fairs, the stability of the supply chain may increase the possibility of continued application of rules, however, the replacement of third-party suppliers and adjustments to national policies will still have an impact on such application. Therefore, for long-term U.S. import trade, we recommend that enterprises establish a reasonable periodic evaluation mechanism, regularly evaluate the reasonableness and applicability of transaction arrangements, and timely respond to possible changes caused by uncertain factors.

 Ⅰ、E.C. McAfee Co., et al V. United States, 842 F. 2d 314, 6 Fed. Cir (T) 92 （Fed. Cir. 1988）

Ⅱ、 Nissho Iwai American Corporation v. United States, 982 F.2D 505,(1992)

Ⅲ、Meyer Corporation v. United States, No. 13-00154, 2021 WL 777788 (Ct. Int'l Trade Mar. 1, 2021) 

作者简介

张迪  律师

合伙人

业务领域：涉外业务、企业合规、争议解决等

但静玲  律师

业务领域：涉外业务、企业合规、争议解决等

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