Denial of preferential treatment where origin or documentation deficiencies exist, with returned Certificates of Origin and an appeal right. Denial of preferential treatment is allowed where origin requirements are not met or documentation and access for verification are deficient, including failure to provide cost breakups or cooperate by the exporter, producer, manufacturer, or exporting Party competent authority. The importing Party may recover unpaid duties and, if a Certificate of Origin is rejected following due process, must send the grounds of rejection to the importer and exporting Party and return the original Certificate. The exporter, producer or manufacturer may file an appeal within the importing Party's customs appeal period.