Import prices for products can vary a lot depending on the company buying them. The size, ownership, and market power of the buyer influence how much they pay. A theory called 'pricing to firm' explains this, where prices are higher for companies with more market power. The study found that firms with greater market power pay more for imports, especially for materials that make up a big part of their costs. The difference in prices predicted by this theory is quite significant, with a standard deviation of 21.5%.