- EU - UK trade
EU-UK Trade and Cooperation Agreement: returned goods relief vs preferential origin

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- Topic: duties, taxes origin
- Copyright of the journal: CC Learning, UAB
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Discussions around US tariffs have made many people think again about the reasons and motivations behind countries imposing tariffs. Throughout history, there have been many examples of strict … protectionism and free trade between countries. Why do countries impose tariffs, who benefits from them, and who loses out? What are the consequences and risks of unjustified tariff policies? These and other questions were discussed at the 27th Authors' Meeting, which brought together customs and trade experts from Belgium, Bulgaria, Lithuania, the Netherlands, Brazil, the US and China. Read an overview of the discussion in the article below.
Discussions around US tariffs have made many people think again about the reasons and motivations behind countries imposing tariffs. Throughout history, there have been many examples of strict protectionism and free trade between countries. Why do countries impose tariffs, who benefits from them, and who loses out? What are the consequences and risks of unjustified tariff policies? These and other questions were discussed at the 27th Authors' Meeting, which brought together customs and trade experts from Belgium, Bulgaria, Lithuania, the Netherlands, Brazil, the US and China. Read an overview of the discussion in the article below.
The United States' imposition of new tariffs has been a key talking point in professional, political and academic circles for some time. Countries are reacting to the new US trade policy in various … ways. This article discusses the measures taken by China in response to US tariff policy and how companies that depend on the Chinese market can adapt to the new conditions.
Zhiwei Chen
The United States' imposition of new tariffs has been a key talking point in professional, political and academic circles for some time. Countries are reacting to the new US trade policy in various ways. This article discusses the measures taken by China in response to US tariff policy and how companies that depend on the Chinese market can adapt to the new conditions.
Zhiwei Chen
News in brief: reciprocal tariffs on imports from countries with the largest trade deficits introduced and further amended; de minimis treatment for imports from China and Hong Kong eliminated; … tariff increases on selected Chinese goods; updated automotive tariff sysem for US manufacturers; clarification to avoid tariff stacking; Section 232 investigation into processed critical minerals and derivative products.
News in brief: reciprocal tariffs on imports from countries with the largest trade deficits introduced and further amended; de minimis treatment for imports from China and Hong Kong eliminated; tariff increases on selected Chinese goods; updated automotive tariff sysem for US manufacturers; clarification to avoid tariff stacking; Section 232 investigation into processed critical minerals and derivative products.
The “first sale” principle offers companies exporting to the US considerable potential savings on customs duties. Especially in times of increased trade tensions and special tariffs, this method … can lead to significant cost savings. This article explains the mechanisms, prerequisites and practical application of this principle using a specific example from the German mechanical engineering industry.
Christopher Matt
The “first sale” principle offers companies exporting to the US considerable potential savings on customs duties. Especially in times of increased trade tensions and special tariffs, this method can lead to significant cost savings. This article explains the mechanisms, prerequisites and practical application of this principle using a specific example from the German mechanical engineering industry.
Christopher Matt
The recent decision by the United States to reintroduce tariffs on steel and aluminium imports has prompted significant concern among European industries. Announced in February 2025, the US government … has reinstated a 25% tariff on steel and increased the tariff on aluminium from 10% to 25%. This adds to the challenges already faced by companies in regulated sectors, with regulations such as international sanctions, export controls and the Carbon Border Adjustment Mechanism. We provide an overview of the current regulatory landscape and offer practical recommendations to help businesses deal with these developments.
Antonio Castagnini
The recent decision by the United States to reintroduce tariffs on steel and aluminium imports has prompted significant concern among European industries. Announced in February 2025, the US government has reinstated a 25% tariff on steel and increased the tariff on aluminium from 10% to 25%. This adds to the challenges already faced by companies in regulated sectors, with regulations such as international sanctions, export controls and the Carbon Border Adjustment Mechanism. We provide an overview of the current regulatory landscape and offer practical recommendations to help businesses deal with these developments.
Antonio Castagnini
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