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

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 to a zero-rate duty under the EU-UK Trade and Cooperation Agreement. The answer is no. However, the questions that remain unanswered are no less important and are relevant to importers of a wide range of goods who use or intend to use preferential tariff treatment.