39It does not follow, however, that a general obligation is imposed on an importer to verify, systematically, the circumstances of the issue, by the customs authorities of the exporting country, of a Form A certificate of origin, including the role of the exporter in the manufacture of those goods. The importer is subject to such an obligation only if there are clear reasons for doubting the accuracy of a certificate of origin. In that case, where that importer nevertheless failed to obtain, using his best efforts, information concerning the circumstances of the issue of that certificate in order to verify whether those doubts were well-founded, it must be considered that the manifest error committed by the customs authorities of the exporting country could or should have been detected by the importer, so that he cannot submit that he acted in good faith in accordance with Article 220(2)(b) of the Customs Code.
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