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

Enrika Naujokė
Enrika Naujokė
Co-founder and Director, CustomsClear, Lithuania
Published 31 May 2026
EU-UK TCA: when the rules of origin rule nothing out
Adobe Stock
Case law
Origin

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

Rules of origin under free trade agreements: compliance vs usability

21 Jun 2026

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…

Origin
Perspective
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
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
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
Steel and rules of origin: new US-EU developments

Steel and rules of origin: new US-EU developments

Antonio Castagnini
Antonio Castagnini
21 Oct 2025

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…

Origin
Topic spotlight
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
Annette Reiser
09 Feb 2026

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