Preferential origin verification: importers must retain proof of origin and face compulsory checks if reasonable care is not demonstrated. Guidelines implement section 28DA and CAROTAR to operationalise verification of Rules of Origin and Certificates of Origin for preferential tariff claims. Importers must hold and produce prescribed minimum information demonstrating compliance with origin criteria; mere submission of a CoO does not absolve the importer's duty of reasonable care. Verification may be initiated for doubts as to genuineness or accuracy of origin, or randomly; officers must first seek information from the importer, and, with required approvals and complete documents, forward representative verification requests to the Board's nodal point, using the central repository for signature/seal comparison.