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Every Contracting State whose tariff has been modified by successive additions and alterations effecting a considerable number of articles shall publish a complete statement, in an easily accessible form, of all the duties levied as a result of all the measures in force.
For this purpose all duties levied by the Customs authorities by reason of importation or exportation shall be methodically stated, whether they are Customs duties, supplementary charges, taxes on consumption or circulation, charges for handling goods or similar charges, and in general all charges of any description, it being understood that the above obligation is limited to duties or charges which are levied on imported or exported goods on behalf of the State and by reason of clearing goods through the Customs.
The charges to which goods are liable being thus clearly stated, a clear indication shall be given in the case of taxes on consumption and other taxes levied on behalf of the State by reason of clearing goods through the Customs, whether foreign goods are subject to a special tax owing to the fact that, as an exceptional measure, goods of the country of importation are not or are only partially liable to such taxes.
The Contracting States undertake to take the necessary steps to enable traders to procure official information in regard to Customs tariffs, particularly as to the amount of the charges to which any given class of goods is liable.