Artikel 14

1. Notwithstanding the requirement of re-exportation laid down in article 13, the re-exportation of badly damaged vehicles shall not be required, in the case of duly authenticated accidents, provided that the vehicles:
(a) Are subjected to the import duties and import taxes to which they are liable; or
(b) are abandoned free of all expenses to the Exchequer of the country into which they were imported temporarily, in which case the holder of the temporary importation papers shall be exempt from import duties and import taxes; or
(c) Are destroyed, under official supervision, at the expense of the parties concerned, any salvaged parts and materials being subjected to the import duties and import taxes to which they are liable, as the Customs authorities may require.
2. When a vehicle temporarily imported cannot be re-exported as a result of a seizure, other than a seizure made at the suit of private persons, the requirement of re-exportation within the period of validity of the temporary importation papers shall be suspended for the duration of the seizure.
3. The Customs authorities shall notify, so far as possible, to the guaranteeing association, seizures made by or on behalf of those Customs authorities of vehicles admitted under cover of temporary importation papers guaranteed by that association and shall advise it of the measures they intend to take.
4. When the vehicle or the object listed in the papers are either lost or stolen during the course of the seizure other than a seizure made at the suit of private persons, no import duties or import taxes can be levied against the holder of the temporary importation papers, who should submit evidence of seizure to the Customs authorities.