Customs Tariff

 

Exemption to imports by U.N. and its agencies and their officials. � The relevant Articles of the U.N. (P. & I.) Act, 1947 under which exemptions from Customs duty is allowed to the U.N.O. and their officials, are reproduced below :-

Article II, Section 7. The specialised agency assets, income and other property shall be -

 

        ( b )    exempt from Customs duties and prohibitions and restrictions on imports and         

                  exports in respect of articles imported or exported by the specialised agency for its 

                  official use;

     ( c )     exempt from Customs duties and prohibitions and restrictions on imports and exports in 

                respect of its publications.

 

Article IV, Section II. Representatives of Members at Meeting convened by a special agency shall, while exercising their functions and during their journey to and from the place of meeting, enjoy the following privileges and immunities-

            

        ( f )  same immunities and facilities in respect of their personal baggage as are accorded to         

                members of capable ranks of diplomatic missions.

 

Article V, Section 18(g). Officials of the specialised agency shall �

 

       ( g )  have the right to import free of duty their furniture and effects at the time of first taking up     

               their post in country in question.

 

Article V, Section 19. In addition to the immunities and privileges specified in section 18, the Executive Head of agency including any official acting on his behalf during his absence from duty shall be accorded in respect of themselves, their spouses and minor children, the privileges and immunities, exemptions and facilities accorded to diplomatic envoys in accordance with international law.

 

Article VI, Section 22(f). Experts (other than officials coming within the scope of Article V) performing missions for the specialised agency shall be accorded �

 

        ( f )     same immunities and facilities in respect of the personal baggage as are accorded to 

                  diplomatic envoys. 

 

Article VII, Section 27. The Executive Heads, Assistant Executive Heads, Heads of Departments and other official of rank not lower than that of a Head of a Department of the specialised agencies travelling on UN laissez-passer of the specialised agency shall be granted the same facilities for travel as are accorded to officials of a in diplomatic missions.

                    These concessions have also been extended to the following International Organisations and their representative ( known as specialised agencies) and officials subject to the modifications and extensions mentioned below as laid Government of India, Ministry of External Affairs, Notification No. 55 U.N.I., dated 21-2-1950 and No. 163 26-4-1952.

 

  1. International Civil Aviation Organisation 

  2. World Health Organisation.

  3. International Labour Organisation. 

  4. International Children's Emergency Fund. 

  5. The Joint Enterprise Aid in Mass Vaccination against T.B. in India.

  6. Food and Agriculture Organisation of the United Nations. 

  7. U.N. Educational, Scientific and Cultural Organisation.

  8. International Monetary Fund.

  9. International Bank for Reconstruction and Development. 

  10. Universal Postal Union.

  11. International Tele-communication Union.

  12. World Meteorological Organisation.

  13. U.N.T.A. Board.

  14. UNICEF.

Article IV has been extended to : The Chairman of the Council of the F.A.O., President of the Conference and members of Executive Board of U.N.E.S.C.O., their substitutes and advisers, persons designated to serve on the Executive Board of the W.H.O., the Employer's and Worker's Members and Deputy Members of Governing Body of the International Labour Organisation and their substitutes.

Article V, Section 19 shall also be accorded to the President of the Council of the International Civil Aviation Organisation, Deputy Director General of the International Labour Office and any Assistant Director General of the International Labour Office and to the Deputy Director General of U.N.E.S.C.O., his spouse and minor children.

Article VI, Section 22(f) shall not apply to the International Civil Aviation Organisation, W.H.O., I.L.O., F.A.O., U.N.E.S.C.O., I.M.F., International Bank for Reconstruction, the Universal Postal Union, International Tele-1 communication Union and World Meteorological Organisation.

 

Note 1. The concession in respect of the Joint Enterprise Aid in Mass Vaccination against T.B. in India vide Item (v) above, shall remain in force until the work of the team is deemed to have been completed by mutual agreement of the Government of India and the Joint Enterprise.

 

Note 2. Articles imported by the United Nations Information Centre, New Delhi, for its official use may be granted exemption from customs duty and other customs formalities as may be admissible under the United Nations (Privileges and Immunities) Act, 1947.

 

World Health Organisation � Agreement between World Health Organisation and the Government of India:

The Government of India have decided that �

(1)       Medical supplies or any other articles or goods imported or exported by the World Health Organisation for its official use and the publications of the said organisation shall be exempt from customs duties, prohibitions and restrictions on imports and exports.

(2)       Officials of the World Health Organisation shall �

(a)    have the right to import free of duty their furniture and effects at the time of taking up their posts in India or upon their permanent appointment to it, and

(b)    once in every three years have the right to import free of duty a motor car, it being understood that the duty will become payable in the event of the sale or disposal of such a motor car to a person not entitled to this exemption within three years upon its importation.

(3)     In addition to the immunities and privileges specified in (2) above, the Director General, the Deputy Director General, the  Assistant Directors General, the Regional Director in India and if the Director General should so desire and communicate their names to the Government of India certain officials, of a Director's status, shall be accorded in respect of themselves, their spouses and minor children, the privileges and immunities, exemptions and facilities accorded to diplomatic envoys in accordance with international law.

Asian Development Bank. - The Government of India vide Notification No. S.O. 772(E), dated 25-8-1994 has declared that the provisions of Article I (section 1), Article II (sections 2, 3, 4, 5, 6, 7 and 8), Article III (sections 9 and 10), Article IV (sections 11, 14, 15 and 16), Article V (sections 17,18, 20 and 21) and Article VI (sections 22 and 23) of the Schedule to the United Nations (Privileges and Immunities) Act, 1947, shall apply mutatis mutandis to the Asian Devel�opment Bank and to its representatives officials w.e.f. 10-12-1992.