General provisions

Personal Privileges and Immunities

Text 2

Right to import, and exemption from customs duties

Exemption from taxation

A diplomatic mission is exempt from all national, regional and municipal dues and taxes in respect of the mission premises, whether owned or leased, except for those charges which represent payment for specific services rendered (e.g. water, electricity, refuse collection). This exemption does not extend to persons entering into contracts with a head of mission or his government – for which reason such contracts usually stipulate that it is the head of mission or his government who are responsible for any rates or taxes on the premises.

A diplomatic mission is also exempt from dues and taxes in respect of any fees and charges that it levies as part of the normal functions of a mission.

A diplomatic mission is entitled to import (subject to existing laws) articles for the official use of the mission, and is exempt from customs and other similar duties in respect of such articles. It is not exempt from charges for related services, e.g. storage or cartage. Goods imported duty free may not be sold or otherwise disposed of in the host state except in accordance with the conditions laid down by the state.

Ex.1 Answer the following questions based on the reading:

1. Why is the privileged position of diplomats in society continues to be respected?

2. Who are privileges and immunities applicable to?

3. What are the privileges and immunities in respect of the premises of the mission?

4. In what cases are the records, documents, correspondence and archives inviolable?

5. What does freedom and inviolability of communications mean?

6. What categories does the diplomatic bag fall into?

7. Who is allowed to carry the diplomatic bag?

8. How full is exemption from taxation and customs duties?

Full diplomatic privileges and immunities are applicable to (a) diplomatic agents, and (b) members of their families forming part of their household provided they are not nationals or permanent residents of the state in which the diplomatic agent isserving.

The interpretation of the term 'family’ varies between states. The spouse and minor children of the diplomat are always included.

Normally a diplomatic agent who is a bachelor or widower or not accompaniedby his wife would be entitled to count his mother or sister as part of the family if they are living with him; sons and daughters for whom the diplomatic agent is legally responsible are included, as are widowed mothers.

Limited diplomatic privileges and immunities are afforded to three categories of members of the staff of a mission: those who are nationals or permanent residents of the state in which they are serving; members of the administrative and technical staff; and private servants of members of the mission.

As a counterpart to the enjoyment of immunity a diplomatic agent may not practice for profit any professional or commercial activity in the state in which he is serving.

It is customary (but not universally accepted) practice for members of diplomatic missions to be issued with diplomatic identity cards by the host state. These carry the photograph and signature of the holder, together with whatever instructions the host state may see fit to add for the benefit of its officials with regard to the privileges, facilities and immunities which should be accorded to the bearer.

The immunity granted to a diplomatic agent and members of his family by the host state does not exempt them from the jurisdiction of their own state.

Дата добавления: 2014-12-27