Where goods which have been granted total or partial exemption from import duties and taxes by reason of a specific use are damaged, destroyed or irrecoverably lost by accident or force majeure after their release for home use, remission shall be granted of that amount of the import duties and taxes from which exemption has been granted provided that such damage, destruction or loss is duly established to the satisfaction of the customs authorities.
Če je blago, za katero je bilo zaradi njegove specifične rabe odobreno delno ali celotno izvzetje od uvoznih dajatev in davkov, po prepustitvi za domačo uporabo po nesreči ali zaradi višje sile poškodovano, uničeno ali dokončno izgubljeno, se odobri odpustitev v znesku uvoznih dajatev in davkov, za katerega je bilo odobreno izvzetje, če se škoda, uničenje ali izguba zadovoljivo dokaže carinskim organom.