Preferential tariff treatment may be claimed post importation, requiring origin proof and correction of defective import documentation.

An importer may claim preferential tariff treatment post importation and seek a refund if the good qualified on import; the importing Party may require a timely claim, a Certificate of Origin where applicable, and other import documentation. Importers who find incorrect information affecting origin must correct import documents and pay duties and any penalties. Voluntary notification prior to discovery may mitigate penalties if the importer corrects the error and repays duties.

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