Denial of preferential treatment arises when origin criteria or verification obligations are unmet, with appeal rights preserved. Denial of preferential treatment is permitted where goods fail origin requirements or where exporters, producers, manufacturers or approved exporters fail to maintain records, provide requested information, or permit verification; importing customs may recover unpaid duties. If a Proof of Origin is rejected after due process, the importing authority must provide the importer and the exporting Party's competent authority with written grounds and return the original Proof of Origin. Affected exporters or producers may appeal within the importing Party's customs law timelines.