A provision in international contracts that provides for changes in the tariff rates applicable to goods to be supplied under the contract. Such a clause will allocate who is responsible for tariff collection and payment and what impact this will have on the price to be paid for the goods and potentially volumes to be supplied under the contract. It should be recognised that any INCOTERMS in trade paperwork, shipping documents, order forms, etc. may also specify who is responsible for tariffs and any such clause needs to include references to what such documents may provide and where the clause or the INCOTERM controls.