Artikel 12

1. If the requested customs authorities consider that the assistance sought would infringe upon the public order or other essential interests of the requested State, or would involve violation of an industrial, commercial or professional secret in that State, they may refuse to provide such assistance, provide it partly or provide it subject to certain conditions or requirements.
2. If a request for assistance cannot be complied with, the State which has asked for assistance shall be notified without delay and shall also be informed of the reasons for the refusal to provide assistance.
3. The obligation to provide assistance shall not cover the provision of information or documents obtained by the customs authorities under powers exercised by them at the request of the judicial authority. However, where assistance is requested, such information or documents shall be provided in all cases where the judicial authority, which must be consulted to that effect, gives its consent.