Provisional assessment security: full differential duty must be furnished when origin inquiry or verification is initiated under CAROTAR. Where an importer requests provisional assessment and an origin inquiry under Rule 5 or a verification under Rule 6(1)(a) or 6(1)(b) of CAROTAR, 2020 is initiated, all classes of importers, including Authorised Economic Operators, are required to furnish the full differential customs duty as security. The amendment updates table entries in Circular 38/2016 to align security requirements for AEO categories and directs officers to follow the revised guidelines in implementing CAROTAR.