Duties & taxes
EU-UK TCA rules of origin: can second-hand clothing get zero duty?
Enrika Naujokė27 May 2026
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 Cooperation Agreement (EU-UK TCA). For importers, exporters, and customs professionals working with TCA preferential origin, the case highlights how ambiguity...
Duties & taxes
Origin
Impact of US tariffs on exporters and importers
Ira Reese11 May 2025
Impact of US tariffs on exporters and importers
In this expert-led UK roundtable, a former senior US Customs and Border Protection official and a UK customs, excise and VAT consultant discuss the impact of US tariffs on exporters and importers, and what traders can do in practice to avoid costly mistakes. Topics covered: The current US tariff landscape:...
Duties & taxes
Trade policy
Originate from. Consigned from. Exported from. What do they mean?
Timothy Lyons03 Apr 2025
Originate from. Consigned from. Exported from. What do they mean?
Timothy Lyons, barrister and King's Counsel and author of "EU Customs Law", unpacks why "origin", "consigned from" and "exported from" are distinct customs concepts that compliance professionals must not conflate, illustrated through a live UK anti-dumping duty dispute over solar panels. Topics covered: The legal distinction between customs "origin" (last...
Duties & taxes
Origin
Tariff measures - the trends
Anthony Buckley29 May 2024
Tariff measures - the trends
In this video, Anthony Buckley provides an overview and shares insights on the tariffs relating to the 'EU law news' published in the course of four weeks: This month’s EU Law Review includes a major speech by Sabine Weyand, Director-General of DG Trade, on challenges facing World supply chains. It...
Duties & taxes
Calculation of import charges in EUAnthony Buckley07 Mar 2023
Calculation of import charges in EU
A short tutorial on how customs duty and other import charges arise and are calculated on importation into the EU, aimed at customs and trade compliance professionals who need to understand the mechanics behind a customs debt. Topics covered: How customs debt arises on importation, at declaration, and afterwards (post-clearance...
Duties & taxes
Import/export VAT & other post-Brexit issues
Zandra Horgan20 Nov 2022
Import/export VAT & other post-Brexit issues
This webinar looks at the practical import/export VAT and customs consequences of Brexit for businesses trading between the EU and Great Britain, and is highly relevant for anyone handling customs compliance, VAT accounting or origin documentation in the new GB-EU marketplace. Topics covered: The post-Brexit map: GB, Northern Ireland, the...
Duties & taxes
Trade policy
EU-UK trade: How to claim "zero duty"?
Muita UAB29 Oct 2021
EU-UK trade: How to claim "zero duty"?
As a customs brokerage company, we receive such questions: Why we had to pay import duties? Isn’t there an agreement on zero duties between the EU and the UK? We learned that there must be certain text included in the invoice to claim zero duty. Is it indeed so simple?...
Duties & taxes
Exemption from import VAT under the "Customs Procedure 42"
Monika Bielskienė30 Sep 2021
Exemption from import VAT under the "Customs Procedure 42"
Welcome to the series of videos on “Customs procedure 42” in the EU. The series consists of 3 videos: In the first, we explain what is the "Customs procedure 42" and what are the legal requirements to apply it. In the second, we look at the Enteco Baltic case worth...
€49.00
Advanced
Duties & taxes
Procedures
Incoterms® and the correct payment of import dutiesEnrika Naujokė30 Sep 2021
Incoterms® and the correct payment of import duties
During the training we will answer these two questions: Why the Incoterms® rule is important to customs (and – because of that – to the importing company)? What aspects should you consider before indicating Incoterms® rule in the import declaration or later on, when you do the post-clearance check? The...
€49.00
Basic
Valuation
Duties & taxes
Customs duty in the EU
Customs duty in the EU
30 Aug 2021
The EU duty tariffs are set out in the Combined Nomenclature (CN), which is an annex to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff. CN is updated annually, e. g. in 2020 by the Commission Implementing Regulation (EU) 2019/1776. Watch...
Duties & taxes
Non-preferential origin of solar modules imported in EU (Is duty 0% or 67,9%?)
Non-preferential origin of solar modules imported in EU (Is duty 0% or 67,9%?)
29 Jul 2021
"...the recent use of origin in imposing punitive tariffs and taking action against countries has elevated non-preferential origin to new heights" Rules of Origin: Highlights of the second WCO Conference, WCO Secretariat Watch the story and learn how the country of non-preferential origin of a product was determined according to...
Duties & taxes
Origin