Diplomatic Immunities and Privileges Act, 2001 (Act No. 37 of 2001)NoticesRecognition of New Development Bank Africa Regional Centre for purposes of granting immunities and privilegesArticle 11 : Exemption from taxation, customs duties, prohibitions or restrictions on imports and exports |
| (2) | With respect to all official activities, operations and transactions, the Bank, its assets, income and property in South Africa shall be: |
| (a) | exempt from all forms of taxation and from any obligation with respect to the payment, withholding or collection of any tax or duty; it being understood, however, that it will not claim exemption from taxes which are, in fact, no more than charges for public utility services paid by other international organisations in South Africa; |
| (b) | exempt from all customs duties, prohibitions and restrictions on goods and articles, including motor vehicles and spare parts, publications, films, still and moving pictures, imported or exported for its official purposes. It is understood, however, that articles imported under such exemption will not be sold in South Africa except under conditions agreed to with the Government. |
| (2) | While the Bank will not, as a general rule, claim exemption from excise duties and from taxes on the sale of movable and immovable property which form part of the price to be paid, when the Africa Regional Centre makes important purchases for official use of property on which such duties and taxes have been charged or are chargeable, the Government will make appropriate administrative arrangements for the remission or return of the amount of duty or tax. |
| (3) | Documentation signed by or on behalf of the President of the Bank or the Director-General: Africa Regional Centre shall be conclusive evidence as to the necessity of any such imports or exports for the official activities of the Africa Regional Centre. |