Artikel 13

1. Nothwithstanding the requirement of re-exportation laid down in article 12, the re-exportation of badly damaged aircraft or boats shall not be required, in the case of duly authenticated accidents, provided that the aircraft or boats:
(a) Are subjected to the import duties and import taxes to which they are liable; or
(b) Are abandoned free of all expense to the Exchequer of the country into which they were imported temporarily; 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 an aircraft or boat temporarily imported cannot be reexported 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 aircraft or boats admitted under cover of temporary importation papers guaranteed by that association and shall advise it of the measures they intend to take.