Certificate of Origin verification under CAROTAR 2020 requires importer declarations, COO upload, IRN entry and mandatory defacement. Importers claiming preferential duty must possess and furnish the minimum information prescribed under CAROTAR, 2020; COOs must be uploaded item-wise to eSanchit with IRN, transit country declared where applicable, and a CUF02 self-declaration filed in the Bill of Entry. Verification of origin may be initiated for suspected inauthentic COOs, doubts on origin criteria, or at random; representative COOs should be selected for Board verification requests, which require complete documentation and approval. Mandatory defacement of COOs in ICES is required before Out of Charge.