Art. 15 Verdrag tussen het Koninkrijk der Nederlanden en de Verenigde Naties betreffende het kantoor van het Joint Investigative Mechanism van de Organisatie voor het Verbod van Chemische Wapens (OPCW) - Verenigde Naties — Exemption from taxes and duties for the JIM and its property

1. Within the scope of its official functions, the JIM, its assets, income and other property shall be exempt from: all direct taxes, whether levied by national, provincial or local authorities, which includes, inter alia, corporation tax; import and export taxes and duties (belastingen bij invoer en uitvoer); motor vehicle taxes (motorrijtuigenbelasting); taxes on passenger motor vehicles and motorcycles (belasting van personenauto’s en motorrijwielen); value added taxes (omzetbelasting) paid on goods and services supplied on a recurring basis or involving considerable expenditure; excise duties (accijnzen) included in the price of alcoholic beverages, tobacco products and hydrocarbons such as fuel oils and motor fuels; real property transfer taxes (overdrachtsbelasting); insurance taxes (assurantiebelasting); energy taxes (regulerende energiebelasting); taxes on mains water (belasting op leidingwater); and any other taxes and duties of a substantially similar character as the taxes provided for in this paragraph, levied in the host State subsequent to the date of entry into force of this Agreement. 2. The exemptions provided for in paragraph 1, subparagraphs e) through k), of this Article may be granted by way of a refund. These exemptions shall be applied in accordance with the formal requirements of the host State. These requirements, however, shall not affect the general principles laid down in paragraph 1 of this Article. 3. Goods acquired or imported under the terms set out in paragraph 1 of this Article shall not be sold, let out, given away or otherwise disposed of in the host State, except in accordance with conditions agreed upon with the host State. 4. The JIM shall not claim exemption from taxes which are, in fact, no more than charges for public utility services provided at a fixed rate according to the amount of services rendered and which can be specifically identified, described and itemized.

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