Chapter I. Legislative texts concerning the legal status of the United Nations and related intergovernmental organizations

LEGISLATIVE TEXTS CONCERNING THE LEGAL STATUS

OF THE UNITED NATIONS AND RELATED INTERGOVERNMENTAL ORGANIZATIONS

Peru

LEGISLATIVE DECREES1

Legislative Decree No. 549—Providing that the sale of locally produced vehicles to diplomatic missions is subject to tax-free treatment with diplomatic exemption from customs duties (24-XI-89)

Pursuant to article 188 of the Political Constitution of Peru, the Congress of the Republic, by Act No. 25078, delegated to the Executive Branch the power to issue by legislative decree rules providing for certain changes in tax exemptions and benefits;

With the approval of the Council of Ministers;

With instructions to report to the Congress of the Republic;

Has issued the following Legislative Decree:

Article 1. The sale of locally produced vehicles to diplomatic and consular missions and their agents, to international organizations and their officers, and to experts of Governments and international organizations who provide technical assistance in the country is subject to the same tax-free treatment as vehicles imported with diplomatic exemption from customs duties, in the quantities and on the terms outlined below:

(a) Category A: Heads of mission holding the rank of nuncio, ambassador and minister plenipotentiary:

—A maximum of two vehicles, to replace the same number authorized to be imported free of duty for diplomats;

(b) Categories B and C: Chargés d’affaires of cabinet rank, diplomatic agents who are not heads of mission, consular agents; armed forces and police attachés and their deputies; resident representatives, high-ranking officers, directors and officers of international organizations who stay in Peru for more than one year; commercial, cultural and other advisers and attachés:

— One vehicle in addition to the one they are entitled to import. (c) Category D: Experts of Governments and international organizations who provide technical assistance and stay for more than one year:

— One vehicle to replace the one they are entitled to import, during their entire stay;

(d) Category E: Foreign administrative personnel of embassies and consulates, and military, naval, air and police assistants and adjutants with the rank of non-commissioned officer:

— One vehicle to replace the one they are entitled to import, during their entire stay, provided that the accrediting Government grants a similar concession to Peruvian personnel of the same status in its country.

Article 2. Vehicles referred to in this Legislative Decree shall not be sold before two (02) years have elapsed from the date of registry with the Directorate of Privileges and Immunities, except in the event of termination of functions or transfer, in which case 1/24 of the total tax payable for a similar vehicle, as priced at the same time of the transfer, shall be reimbursed for each month remaining until the completion of the two-year period (02 years).

Article 3. The vehicles referred to in article 1 may be driven, prior to their transfer, only by the beneficiary of the privileges, his/her direct dependants or the person who has been hired to drive them, whose name and driver licence number must be reported to the Ministry of Foreign Affairs. Any infringement of this article shall be subject to application of the tax code.

Article 4. The provisions relating to the regime for vehicles set forth in Supreme Decree No. 0007-82-RE and any other rules that are not consistent with this Legislative Decree are hereby abrogated.

Article 5. This legislative Decree shall be signed by the President of the Council of Ministers and Minister for Foreign Affairs, by the...