Q. In Summertime we travel and often stay in hotels that provide a kitchenette. If we bought a new pan for cooking, I’ve often heard that you can use it the first time without tevila, is that correct?
A. Some Poskim indeed maintain that there is no prohibition on using a utensil acquired from a Gentile without prior tevila and it is only a mitzva to do so, which one may comply latter on when it becomes possible. (Piskei R’id and R’iaz. Avoda Zarah, Or Zarua 61). The above may well be the source of that popular but mistaken idea, that permits using it the first time without tevila,
However, most Poskim assert that there is an actual prohibition that applies always, even the first time.
Whether that prohibition is Biblical or Rabbinical, is also a matter of discussion. (Tevilas Kelim 4: n. 3).
Instead of acquiring a pan, you may consider buying aluminum trays, that usually are used once and many Poskim opine that they do not require tevila. (Minchas Yitzchok 5: 32, et al, see also Teshuvos Venhanhogos 3: 259).
Rabbi A. Bartfeld as advised by Horav Shlomo Miller Shlit’a