Chapter I. Legislative texts concerning the legal status of the United Nations and related inter-governmental organizations

LEGISLATIVE TEXTS CONCERNING THE LEGAL STATUS OF THE UNITED NATIONS AND RELATED INTER-GOVERNMENTAL ORGANIZATIONS

1. Afghanistan

   TAX AND CUSTOMS EXEMPTION REGULATION FOR DIPLOMATIC AND OTHER NON-DIPLOMATIC

   MISSIONS ENJOYING PRIVILEGES, AND FOR FOREIGN CONSULAR REPRESENTATIONS AND THEIR MEMBERS IN AFGHANISTAN1

   CHAPTER TWO

   Immunities of foreign non-diplomatic missions with privileges

   Article 10

   The Royal Government of Afghanistan in accordance with agreements entered into with international organizations or with friendly countries, grants tax and customs immunity to the officials of such organizations or to members of aid missions of friendly countries whilst serving in Afghanistan.

   Such immunities will be clearly defined and limited and shall come into force after gaining the approval of competent Afghan authorities. Immunities so defined, shall be further clarified through agreements or the exchange of formal notes.

   CHAPTER FOUR

   Regulations concerning the import, the purchase and the sale of vehicles

   Article 15

   The United Nations mission and its specialized agencies:

   A—Vehicles for the use of the offices of the United Nations mission and its specialized agencies can be imported with the approval of the Ministry for Foreign Affairs of the Royal Government of Afghanistan.

   B—For the use of the head of the United Nations mission, and/or for the chief representatives of the specialized agencies and their families, one (1) car each shall be permitted.

   C—For the use of each official member, one (1) car shall be permitted.

   Note 1: If the head of the United Nations mission is married, permission for the import of a second vehicle will be granted on presentation of a written request stating reasons, and with the approval of the Ministry for Foreign Affairs.

   1 Translation kindly furnished by the Government of Afghanistan.

   Note 2: All customs declarations in connexion with the import of vehicles under the provisions of this article, shall be signed by the Head of the United Nations mission, or, in his absence, by his deputy.

   Article 18

   A—Cars which have been imported into Afghanistan under the provisions of articles ... 15, ... of this regulation can be exported from Afghanistan by the owner of the car upon termination of his/her assignment.

   B—Cars which have been imported in accordance with ... part A of article 15, ... of this regulation for official use, cannot be sold to persons or organizations lacking privileges, within three (3) years from the date the vehicle first entered the country.

   C—Cars which have been imported into Afghanistan in accordance with the terms of ... Note I, article 15 of this regulation under the title of the second car of married persons, cannot be sold to persons or organizations lacking privileges within three (3) years of the said vehicle's first entry into the country, or before termination of the car owner's assignment in Afghanistan.

   D—Cars which have been imported in accordance with the provisions of this regulation but not covered by the terms of parts A, B and C of this article, cannot be sold within two (2) years of the said vehicle's first entry into the country or before termination of the car owner's assignment in Afghanistan.

   E—A privileged member of [a] ...United Nations mission and its specialized agencies, and other foreign non-diplomatic missions or organizations in Afghanistan, who has served for a period of more than two (2) years in the country, and has sold his first car according to the terms of this regulation, may import a second car in accordance with the provisions of this regulation, provided his assignment in Afghanistan is expected to last for a further period of one (1) year or more.

   F—Should a car imported under the provisions of this regulation be totally destroyed through accident or other circumstances, and be thus rendered useless, or should the car be lost, another vehicle may be imported with the approval of the Ministry for Foreign Affairs of the Royal Government of Afghanistan.

   Article 19

   Cars imported under the provisions of this regulation may be sold to foreign nationals with privileges (in accordance with the terms and restrictions of articles ... 15, ... and 18, above) and to the Government monopolies in Afghanistan.

   Note 1: In purchasing such cars, the Government monopolies shall take into account the following considerations:

   (1) Model and type of car;

   (2) Condition of the vehicle's body;

   (3) Condition of the engine and other technical details;

   (4) Marketability of the vehicle in Afghanistan, and whether repair facilities for it are available there;

   (5) Milage covered by car, and the amount of use to which it has been subjected.

   Note 2: Cars sold to the Government monopolies in accordance with the provisions of article 18 above shall be paid for in Afghan currency.

   Note 3: If the Government monopolies and the seller fail to reach agreement over the sale of the vehicle concerned, and the said vehicle is sold to a person or organization lacking privileges, the Government monopolies shall collect 5% of the net selling price of the vehicle from the buyer in lieu of their import commission duty.

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   In addition to the above, the buyer shall also pay the customs duty on the car and the Government monopolies tax in accordance with the provisions of other relevant regulations in force.

   Article 20

   Foreign nationals and organizations with privileges purchasing cars of other foreign nationals and organizations with privileges, in accordance with the provisions of article 18 above, shall have their respective car import quotas as provided under the terms of articles ... 15, ... above, proportionately decreased.

   Kabul, 21 July 1966

2. Canada

   PROVINCE OF QUEBEC ORDER-IN-COUNCIL NO . 1174 OF 20 JULY 1966 CONCERNING CERTAIN

   FISCAL CONCESSIONS TO NON-CANADIAN REPRESENTATIVES TO THE INTERNATIONAL CLVIL AVIATION ORGANIZATION2

   Whereas representations have been made requesting that representatives of foreign countries to the International Civil Aviation Organization benefit from fiscal concessions;

   Whereas it is deemed advisable to give effect to such representations;

   Whereas it is in the general interest to replace Order-in-Council No. 172 of 26 January 1965;3

   Wherefore it is ordered, upon the recommendation of the Minister of Revenue:—

   That the Regulations concerning certain fiscal concessions to non-Canadian representatives to the International Civil Aviation Organization, of which the text is attached to this Order-in-Council, be decreed in the French and English languages.

   REGULATIONS concerning certain fiscal concessions to non-Canadian representatives to the International Civil Aviation Organization

1. The International Civil Aviation Organization (ICAO), the President of the Organization, the Secretary General, the five Directors of the Organization, as well as the official representatives of each nation member of the said Organization, who are career officers and not nationals of Canada and the Province of Quebec, who do not operate a business or fulfil a function or employment in the Province, other than their appointment on behalf of the nation which they represent, benefit from the hereinafter specified fiscal concessions, under condition that the country represented by such officials grants similar privilege to representatives of the Province in such country:

   (a) Exemption from Income Tax in accordance with the provisions of sections 12 and 78 of the Provincial Income Tax Act;

   (b) Exemption from duties prescribed by the Succession Duties Act, on all transmission of assets situated in the Province which were acquired during and on the occasion of their residence in Quebec while discharging the aforesaid functions. The Government of the Province shall not impede the transfer of assets so exonerated if death of said person occurs while discharging the functions mentioned in the first paragraph, or within two years of death;

   2 Text kindly furnished by the International Civil Aviation Organization.

   3 See Juridical Yearbook, 1964, pp. 3 and 4.

   (c) Exemption from the duties prescribed by the Succession Duties Act on any transmission of amounts shown in the bank account of a deceased employee while he was employed outside the Province of Quebec for the International Civil Aviation Organization and was not a national of Canada or the Province of Quebec, when such bank account was opened in Montreal, according to the regulations of this Organization and served to deposit the salaries received by such employee.

   The amounts thus exempted should not be more than the salaries received by the deceased employee during the six-month period prior to his death.

   (d) Exemption from the tax payable under the Gasoline Tax Act, by way of refund and pursuant to the procedure to be set by the Minister of Revenue;

   (e) Exemption from the tax payable under the Retail Sales Tax Act, by way of refund and pursuant to the procedure to be set by the Minister of Revenue;

   (/) Exemption from payment of the registration fees of a pleasure motor vehicle, as exigible under the Highway Code, pursuant to procedure to be set by the Department of Transportation and Communications concerning the issuing of registration plates and payment of the cost thereof;

   (g) Exemption from the tax payable under the Telecommunication Tax Act by way of refund and pursuant to the procedure to be set by the Minister of Revenue.

2. The paragraphs (a) and (b) of the aforesaid section 1 also apply to international employees of ICAO, on condition that said persons are not nationals of Canada and the Province, are not operating a business and do not fulfill a function or employment other than their employment on behalf of this Organization.

3. The aforesaid exemptions are granted as of the date of adoption of this Order-in-Council save that the exemption provided in paragraph (g) of section 1 will be retroactive to 1 May 1965.

4. The present Order-in-Council replaces Order-in-Council No. 172 of 26 January 1965.

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