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article  32

CELEX:  32001R0082

Verification of proofs of origin
1. Subsequent verifications of proofs of origin shall be carried out at random or whenever the customs authorities of the importing Member State have reasonable doubts as to the authenticity of such documents, the originating status of the products concerned or the fulfilment of the other requirements of this Regulation.
2. For the purposes of implementing the provisions of paragraph 1, the customs authorities of the importing Member State shall return the EUR.1 movement certificate and the invoice, if it has been submitted, the invoice declaration, or a copy of these documents, to the customs authorities of the exporting Member State giving, where appropriate, the reasons of substance or form for the enquiry. Any documents and information obtained suggesting that the information given on the proof of origin is incorrect shall be forwarded in support of the request for a posteriori verification.

article  32

CELEX:  32001R0082

3. The a posteriori verification shall be carried out by the customs authorities of the exporting Member State. For this purpose, they shall have the right to call for any evidence and to carry out any inspection of the exporter's accounts or any other check considered appropriate.
4. If the customs authorities of the importing Member State decide to suspend the grant of preferential treatment to the product concerned while awaiting the results of the verification, release of the products shall be offered to the importer subject to any precautionary measures judged necessary.
5. The customs authorities requesting the a posteriori verification shall be informed of the results as soon as possible. These results must indicate clearly whether the documents are authentic and whether the products concerned can be considered as products originating in the Community, Ceuta and Melilla or one of the other countries referred to in Articles 3 and 4 and fulfil the other requirements of this Regulation.

article  32

CELEX:  32001R0082

6. In cases of reasonable doubt and if there is no reply within 10 months of the date of the request for a posteriori verification or if the reply does not contain sufficient information to determine the authenticity of the document in question or the real origin of the products, the customs authorities requesting the verification shall, except in exceptional circumstances, refuse to grant the preferences.