Preferential origin verification: new procedural requirements limit tariff preference claims and permit denial without verification.

CAROTAR requires an importer claiming a preferential rate to declare that goods qualify as originating, produce a Certificate of Origin for each claimed item, enter CoO details in the bill of entry, and indicate accumulation/cumulation, third country issuance and direct transport where applicable. Importers must retain minimum origin information for inspection and first respond to Customs queries before partner country verification is sought. CAROTAR prescribes grounds and timelines for verification requests and allows denial of preferential treatment in specific circumstances such as ineligible tariff items, incomplete or altered CoOs, or expired CoOs.

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