Post-clearance verification of preferential origin of goods
Customs may carry out post-clearance verification of the preferential origin of goods. As a result, a letter from customs might appear on the importer's desk stating that the preferential tariff
treatment has been denied. In this article, we look at what is the process of post-clearance verification of preferential origin set out in some of the free trade agreements of Canada, the UK and the EU. Also, we provide practical examples and suggestions on how the preferential origin-related risk could be managed by importers.
Peter Mitchell, Enrika Naujokė