Denial of preferential tariff treatment where origin requirements or verification fail; certificate returned and grounds communicated.

Preferential tariff treatment may be denied where the product fails origin requirements, exporters/producers/importers cannot demonstrate compliance or deny access to records, or where the issuing authority fails to provide or consent to verification or supplies insufficient information; if customs rejects a certificate of origin, the original must be returned to the issuing authority within a reasonable period not exceeding two months and the grounds for denial must be communicated to the importer and the issuing authority.

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