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  1. Home
  2. Videos

Brexit - Double Tax Trap: Origin \ Status

Zandra Horgan
Tax & Customs Adviser, HFS Accountants, United Kingdom of Great Britain and Northern Ireland
Published 18 Jun 2023

Video locked

The video is available exclusively to our members.

Brexit has created a "double tax trap" in which some companies end up paying customs duty twice on the same EU-origin goods. This recording, from the European Customs Practitioners' Conference, is directly relevant to customs and trade compliance professionals handling EU-UK trade flows. Topics covered: How the EU Customs Union,...

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Should the UK rejoin PEM?

Should the UK rejoin PEM?

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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
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GSP in practice: cumulation, supplier declarations and India’s move toward an EU FTA

GSP in practice: cumulation, supplier declarations and India’s move toward an EU FTA

Annette Reiser
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Annette Reiser explains the operational differences between Free Trade Agreements (FTAs) and the Generalised System of Preferences (GSP), focusing on how each affects company processes for handling preferential origin. She…

Origin
India-UK CETA and its rules of origin: a new chapter in India’s preferential trade architecture

India-UK CETA and its rules of origin: a new chapter in India’s preferential trade architecture

Bhupender Singh
Bhupender Singh
12 Jul 2026

Editorial note: With the EU-India FTA near conclusion and the UK-India CETA entering into force on 15 July 2026, exporters to India face a market that is liberalising at the…

Origin
Trade policy
Country update
Steel imports from 1 October 2026: no evidence of the country of 'melt and pour', no release

Steel imports from 1 October 2026: no evidence of the country of 'melt and pour', no release

Editorial Board
Editorial Board
01 Sep 2026

From 1 October 2026, imports of the steel products covered by the new EU Steel Regulation must be accompanied by evidence of the country in which the steel was melted…

Origin
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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
27 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
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
Zandra Horgan
Origin
Trade policy
Sanctions AI
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