With the goal to improve the social conditions of truck drivers in the road transportation and logistics sector across Europe, has joined forces with 11 other leading European... companies under the ‘Responsible Trucking’ Collaborative Platform facilitated by CSR Europe. 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.