Preferential tariff treatment requires an origin declaration, valid proof of origin, and supporting evidence for imported goods.

Preferential tariff treatment for originating goods is based on a valid Proof of Origin. An importer must declare that goods qualify as originating goods, hold valid proof when making the declaration, provide it when requested, and, where required, demonstrate compliance with applicable origin requirements. Supporting documents and information may be required. Without producing the Proof of Origin, customs may deny the preference, require a guarantee, or protect fiscal interests before completion of importation operations.

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