Artikel 16

1. Where any assistance requested under this Agreement may infringe the sovereignty, security, public policy or any other substantive national interest of the State of the requested Customs Administration, or prejudice any legitimate industrial, commercial or professional interest, such assistance may be declined by the requested Customs Administration or provided subject to any terms or conditions it may require.
2. Assistance may be postponed by the requested Customs Administration for the reason that it will interfere with an ongoing investigation, prosecution or proceeding. In this case, the requested Customs Administration shall consult with the requesting Customs Administration to determine if assistance can be rendered subject to such terms or conditions as the requested Customs Administration may require.
3. If the Customs Administration asks for assistance which it would itself be unable to provide if so requested to do, it shall draw attention to that fact in its request. It shall then be left over to the requested Customs Administration to decide how to respond to such a request.
4. If the requested Customs Administration considers that the effort required to fulfill a request is clearly disproportionate to the perceived benefit to the requesting Customs Administration, it may decline to provide the requested assistance.
5. If assistance is refused or postponed, reasons for its refusal or postponement shall be notified to the requesting Customs Administration without delay.