1. EachPod

How the First Sale Rule Helps Offset Tariff Costs

Author
This Week in Business
Published
Wed 02 Jul 2025
Episode Link
https://knowledge.wharton.upenn.edu/podcast/wharton-business-daily-podcast/how-the-first-sale-rule-helps-offset-tariff-costs/

David Zaring, Wharton Professor of Legal Studies and Business Ethics, explains how the long-standing First Sale Rule allows U.S. companies to reduce tariff costs by structuring international transactions strategically and maintaining thorough supply chain documentation.

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