https://www.taxtmi.com/manuals?id=2421 To claim preferential tariff, an importer must declare goods as originating, produce a Certificate of Origin for each item, record CoO details in the bill of entry and indicate accumulation/cumulation or direct transport where applicable; importers must retain basic origin information for inquiry. Customs may seek verification from the partner country when CoO genuineness is doubtful, origin criteria appear unmet, or random checks are undertaken, with prescribed timelines for response. Preferential treatment may be denied without verification if the tariff item is ineligible, the CoO description is incomplete, the CoO is altered without authentication, or is produced after expiry. en-us Sun, 05 Mar 2023 14:29:00 +0530 Tue, 07 Mar 2023 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2421 To claim preferential tariff, an importer must declare goods as originating, produce a Certificate of Origin for each item, record CoO details in the bill of entry and indicate accumulation/cumulation or direct transport where applicable; importers must retain basic origin information for inquiry. Customs may seek verification from the partner country when CoO genuineness is doubtful, origin criteria appear unmet, or random checks are undertaken, with prescribed timelines for response. Preferential treatment may be denied without verification if the tariff item is ineligible, the CoO description is incomplete, the CoO is altered without authentication, or is produced after expiry. Manuals Customs Sun, 05 Mar 2023 14:29:00 +0530 https://www.taxtmi.com/manuals?id=2421