Artikel 24

1. If temporary importation papers have not been regularly discharged, the Customs authorities of the country of importation shall (whether the papers have expired or not) accept as evidence of re-exportation of the vehicle or component parts the presentation of a certificate based on the standard form shown in Annex 4 of this Convention issued by an official authority (consul, Customs, police, mayor, judicial officer, etc.), attesting the facts that the vehicle or component parts in question have been presented to it and are outside the country of importation. As an alternative they shall accept any other valid documentary evidence that the vehicle or component parts are outside the country of temporary importation. In the case of papers, other than the carnets de passages en douane, which have not expired, the papers shall be produced at the same time as the évidence referred to above. In the case of carnets the Customs authorities shall accept, as evidence of re-exportation of the vehicles or component parts, the visas entered thereon by the Customs authorities of countries subsequently visited.
2. In the case of the destruction, loss or theft of a temporary importation paper not regularly discharged but relating to a vehicle or component parts which have been re-exported, the Customs authorities of the country of importation shall accept as proof of re-exportation the presentation of a certificate based on the standard form shown in Annex 4 of this Convention issued by an official authority (consul, Customs, police, mayor, judicial official1)[Red: Lees „officer”.], etc.), attesting the facts that the vehicle or component parts in question have been presented to it and are outside the country of importation after the date of expiry of the paper. As an alternative they shall accept any other valid documentary evidence that the vehicle or component parts are outside the country of temporary importation.
3. In the case of the destruction, loss or theft of a carnet de passages en douane while the vehicle or component parts to which it refers are in the territory of one of the Contracting Parties, the Customs authorities of that Party shall, at the request of the association concerned, accept a replacement document, the validity of which expires on the date of expiration of validity of the carnet which it replaces. This acceptance will annul the previous acceptance of the carnet destroyed, lost or stolen. In case of the misuse of a carnet after cancellation by the Customs authorities and the issuing association, the latter cannot be held responsible for import duties and import taxes payable. If, instead of a replacement document, an export licence or similar document is issued for the re-exportation of the vehicle or component parts, the exit visa on this licence or document shall be considered as sufficient proof of reexportation.
4. If the vehicle is stolen after having been re-exported from the country of temporary importation, without the exit having been regularly endorsed on the temporary importation papers and in the absence of entry visas on the papers entered thereon by the Customs authorities of countries subsequently visited, the papers may nevertheless be regularized provided that the guaranteeing association furnishes the papers together with such evidence of theft as may be considered sufficient. If the temporary importation papers have not expired, the Customs authorities may require their surrender.