Artikel 27

1. The guaranteeing associations shall have a period of one year from the date of notification of the non-discharge of temporary importation papers in which to furnish proof of the re-exportation of the vehicles or component parts in question under the conditions laid down in this Convention. Nevertheless, this period can come into force only as of the date of expiry of the temporary importation papers. If the Customs authorites contest the validity of the proof provided they must so inform the guarantees within a period not exceeding one year.
2. If such proof is not furnished within the time limit allowed, the guaranteeing association shall deposit or pay provisionally within a maximum period of three months the import duties and import taxes payable. This deposit or payment shall become final after a period of one year from the date of the deposit or provisional payment. During the latter period, the guaranteeing association may still avail itself of the facilities provided by the preceding paragraph with a view to repayment of the sums deposited or paid.
3. For countries whose regulations do not provide for the deposit or provisional payment of import duties and import taxes, payments made in conformity with the provisions of the preceding paragraph will be regarded as final, it being understood that the sums paid may be refunded when the conditions laid down in this article are fulfilled.
4. In the case of the non-discharge of temporary importation papers, the guaranteeing association shall not be required to pay a sum greater than the total of the import duties and import taxes applicable to the vehicles or component parts not re-exported, together with interest if applicable.