Art. 7 Verdrag tussen het Koninkrijk der Nederlanden en de Organisatie der Verenigde Naties voor Onderwijs, Wetenschap en Cultuur inzake de zetel van het UNESCO-IHE instituut voor wateropleiding — Exemption from Taxes and Duties

1. In addition to section 9 and 10 of the Convention the Institute shall, within the scope of its official activities, be exempt from the following taxes: import taxes and duties (belastingen bij invoer); motor vehicle tax (motorrijtuigenbelasting); tax on passenger motor vehicles and motorcycles (BPM); value added tax (omzetbelasting) paid on goods and services involving considerable expenditure or supplied on a recurring basis; excise duties (accijnzen) included in the price of alcoholic beverages and hydrocarbons such as fuel oils and motor fuels; energy tax (regulerende energiebelasting); real property transfer tax (overdrachtsbelasting); insurance tax (assurantiebelasting); tax on tap water (belasting op leidingwater). 2. The exemptions provided for in paragraph 1 d), e), f) and g) of this article may be granted by way of a refund. The exemptions provided for in this article shall apply in accordance with the regulations in force in the Kingdom of the Netherlands. Such regulations, however, shall not affect the general principles laid down in this article. 3. No exemption shall be accorded in respect of taxes and duties which represent charges for specific services rendered. 4. Goods acquired or imported under the terms set out in paragraph 1 of this article shall not be sold, given away, or otherwise disposed of in the Netherlands, except in accordance with conditions agreed upon with the Government.

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