Diplomatic Immunities and Privileges Act, 2001 (Act No. 37 of 2001)SchedulesSchedule 3Convention on the Privileges and Immunities of the United Nations adopted by the General Assembly of the United Nations on 13 February 1946Article II : Property, Funds and Assets |
SECTION 2. The United Nations, its property and assets wherever located and by whomsoever held, shall enjoy immunity from every form of legal process except insofar as in any particular case it has expressly waived its immunity. It is, however, understood that no waiver of immunity shall extend to any measure of execution.
SECTION 3. The premises of the United Nations shall be inviolable. The property and assets of the United Nations, wherever located and by whomsoever held, shall be immune from search, requisition, confiscation, expropriation and any other form of interference, whether by executive, administrative, judicial or legislative action.
SECTION 4. The archives of the United Nations, and in general all documents belonging to it or held by it, shall be inviolable wherever located.
SECTION 6. In exercising its rights under Section 5 above, the United Nations shall pay due regard to any representations made by the Government of any Member insofar as it is considered that effect can be given to such representations without detriment to the interests of the United Nations.
SECTION 7. The United Nations, its assets, income and the property shall be:
| (a) | Exempt from all direct taxes, it is understood, however, that the United Nations will not claim exemption from taxes which are, in fact, no more than charges for public utility ;services; |
| (b) | Exempt from customs duties and prohibitions and restrictions on imports and exports in respect of articles imported or exported by the United Nations for its official use. It is understood, however, that articles imported under such exemption will not be sold in the country into which they were imported except under conditions agreed with the Government of that country; |
| (c) | Exempt from customs duties and prohibitions and restrictions on imports and exports in respect of its publications. |
SECTION 8. While the United Nations will not, as a general rule, claim exemptions from excise duties and from taxes on the sale of the movable and immovable property which form part of the price to be paid, nevertheless when the United Nations is; making import purchases for official use of property on which such duties and taxes have been charged or are chargeable, Members will, whenever possible, make appropriate administrative arrangements for the remission or return of the amount of duty or tax.