Diagonal cumulation as a new reprocessing trend in Ukraine

Oleg Kyryievskyi
Oleg Kyryievskyi
Managing partner, attorney at law, First Chair Legal, Ukraine
Iryna Pavlenko
Iryna Pavlenko
Associate, attorney at law, First Chair Legal, Ukraine
Published 14 Jan 2021
Diagonal cumulation as a new reprocessing trend in Ukraine
Photo by Oğuzhan KARACA from Pexels
Topic spotlight
Origin
2020 has presented a new possibility for the trade with Ukraine – cumulation. Cumulation is one of the rules of origin, provided by the Regional Pan-Euro-Med Convention. This rule applies, when two or more countries have identical rules of origin and trade agreements between each other. This possibility as well has to be acknowledged by the parties and published.

Related content

Should the UK rejoin PEM?

Should the UK rejoin PEM?

Anna Jerzewska
Anna Jerzewska
12 Jan 2025

Whenever the topic of the Trade and Cooperation Agreement (TCA) review comes up, the Pan-European Mediterranean (PEM) origin cumulation zone is one of the topics mentioned as potentially in scope.…

Origin
Country update
UCC change for US imports: proof of origin now includes direct transport

UCC change for US imports: proof of origin now includes direct transport

Editorial Board
Editorial Board
26 Jul 2026

Since 1 July 2026, most industrial goods originating in the United States enter the EU duty-free, and a range of US agricultural and seafood products benefit from tariff quotas. Importers…

Origin
News in focus
EU-UK TCA: when the rules of origin rule nothing out

EU-UK TCA: when the rules of origin rule nothing out

Enrika Naujokė
Enrika Naujokė
31 May 2026

A ruling by the Lithuanian Supreme Administrative Court has brought to a close a dispute that passed through three instances: whether worn clothing imported from the United Kingdom is entitled…

Origin
Case law
EU-Mercosur agreement 2026: rules of origin, tariffs & practical compliance guide

EU-Mercosur agreement 2026: rules of origin, tariffs & practical compliance guide

Marc Bauer
Marc Bauer
31 May 2026

The EU-Mercosur agreement entered provisional application on 1 May 2026, bringing new preferential origin rules and a gradual tariff elimination schedule that customs and trade compliance teams need to apply…

Origin
Trade policy
EU-UK TCA rules of origin: can second-hand clothing get zero duty?

EU-UK TCA rules of origin: can second-hand clothing get zero duty?

Enrika Naujokė
Enrika Naujokė
26 May 2026

This recording examines a recent Lithuanian Supreme Court ruling on whether second-hand clothing imported from the United Kingdom qualifies for zero preferential duty under the European Union-United Kingdom Trade and…

Duties & taxes
Origin
FTAs vs GSP: understanding key differences and practical implications for companies

FTAs vs GSP: understanding key differences and practical implications for companies

Annette Reiser
Annette Reiser
23 Apr 2026

This article explores the practical differences between free trade agreements (FTAs) and the Generalised Scheme of Preferences (GSP) scheme. As they operate in fundamentally different ways, they also influence internal…

Origin
Topic spotlight