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.
Related content
Rules of origin under free trade agreements: compliance vs usability
According to the European Commission’s report, trade agreements have strengthened the EU’s global competitiveness, improved EU companies’ access to third-country markets, and supported exports in key sectors. However, their full…
FTAs vs GSP: understanding key differences and practical implications for companies
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…
EU-UK TCA rules of origin: can second-hand clothing get zero duty?
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…
EU-Mercosur agreement 2026: rules of origin, tariffs & practical compliance guide
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…
Steel and rules of origin: new US-EU developments
In recent months, the steel sector has once again come under the spotlight of international regulatory scrutiny. Legislative measures are proliferating, aimed at strengthening controls over the origin of materials…
GSP in practice: cumulation, supplier declarations and India’s move toward an EU FTA
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…