Artikel 16

The Contracting States, while reserving all their rights in respect of their own system of law regarding temporary importation and exportation, will be guided as far as possible by the principles laid down in the Annex to this Article as regards the regime to be applied to goods which are imported or exported in order to undergo a manufacturing process, to articles intended for exhibitions of a public character, whether for industrial, commercial, artistic or scientific purposes, to apparatus and articles employed for experiments or demonstrations, to touring vehicles, or furniture vans, to samples, to packing-cases and wrappings, to goods exported subject to an undertaking that they will be returned, and to other goods of a similar kind.
1. It is desirable that the provisions of laws and regulations relating to temporary importation and exportation shall be simplified as far as circumstances allow, and shall be made public in the manner provided for in Articles 4 and 5 of the present Convention.
2. It is desirable that the measures of application should so far as possible form the subject of general regulations, in order that the persons or firms concerned may be acquainted with and able to take advantage of them.
3. It is desirable that the procedure adopted for the identification of goods should be as simple as possible, and that for this purpose: (a) the guarantee afforded by the presence on the articles of marks affixed by the Customs administrations of other States should be taken into consideration;
(b) the system of identification by specimens or samples, by drawings or by complete and detailed descriptions should be instituted, especially in cases in which the affixing of marks is impossible or offers disadvantages.
(a) the guarantee afforded by the presence on the articles of marks affixed by the Customs administrations of other States should be taken into consideration;
(b) the system of identification by specimens or samples, by drawings or by complete and detailed descriptions should be instituted, especially in cases in which the affixing of marks is impossible or offers disadvantages.
4. It is desirable that the formalities in connection both with declaration and verification should be carried out not only in the frontier offices but also in any offices situated in the interior of the country concerned which possess the necessary authority.
5. It is desirable that an adequate time-limit should be allowed for the execution of undertakings which involve temporary importation or exportation, and that due consideration should be given to any unforeseen circumstances which may delay their execution, and the time-limit prolonged in case of need.
6. It is desirable that guarantees should be accepted in the form either of properly secured bonds or of payments in cash.
7. It is desirable that the security given should be refunded or released as soon as all the obligations which had been contracted have been fulfilled.