Proof of origin exemptions allow preferential tariff treatment for low-value goods, subject to declaration accuracy and anti-evasion safeguards. Preferential tariff treatment may be granted without proof of origin documentation where a good is declared as meeting the origin rules and the customs authority has no reasonable doubts about the declaration, provided the importation is within the prescribed low-value threshold or the proof requirements have been waived. The exemption does not apply to importations forming part of a series reasonably considered to have been arranged to evade compliance, and the importer remains responsible for the correctness of the declaration and compliance with the origin requirements.