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<h1>Verification of preferential import claims: compulsory assessments follow missing or inaccurate origin information, with disallowance and penalties possible.</h1> Failure to provide required origin information or to exercise reasonable care triggers compulsory verification of assessment for subsequent preferential-duty claims until adequate record-based controls are shown; suppression, wilful misstatement, or collusion to obtain undue trade-agreement benefit results in disallowance of the preferential claim and potential penal action. Provisions of the Rules of Origin prevail in conflicts, and the Central Government may relax rules for specified classes by notification.
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