The authority of the requested Contracting Party may refuse a request for cooperation where the alleged amount of duty underpaid or evaded does not exceed EUR 25 000 or where the presumed value of the goods exported or imported without authorisation does not exceed EUR 100 000, unless, given the circumstances or identity of the suspect, the case is deemed to be extremely serious by the requesting Contracting Party.
Organ zaprošene pogodbenice lahko zavrne zahtevo za sodelovanje, če domnevni znesek, ki ni bil plačan ali je bil utajen, ne presega 25.000 evrov, ali če domnevna vrednost blaga, ki je bilo uvoženo ali izvoženo brez dovoljenja, ne presega 100.000 evrov, razen če pogodbenica prosilka ne meni, da je zadeva, zaradi okoliščin ali osebe, osumljene prestopka, zelo resna.