In the case of exports consigned to:

• armed forces stationed in a third country, under the command of a Member State or of an international organisation of which at least one Member State is a member,

• international organisations established in a third country, of which at least one Member State is a member,

• diplomatic bodies established in a third country,

in respect of which the exporter cannot furnish the proof provided for in Article 17(1) or (2), the products shall be deemed to have been imported into the third country where such armed forces are stationed or such international organisations or diplomatic bodies are established, upon presentation of proof of payment for the products, and an acknowledgment of delivery issued by the armed forces, international organisation or diplomatic body in the third country in question.