Art. 7 Algemene Overeenkomst betreffende de privileges en immuniteiten van de Internationale Politie Organisatie - INTERPOL — Tax exemptions for official use

1. The ICPO-INTERPOL, its income, assets, and other property shall be exempt from all forms of direct taxation. It is understood, however, that the ICPO-INTERPOL will not claim exemption from duties, taxes or other charges of any kind which only constitute remuneration for services rendered. 2. Articles imported or exported by the ICPO-INTERPOL for its official use shall be exempted from customs duties, import taxes, direct and indirect taxes and levies, including value added tax (VAT) or measures with similar effect, as well as from restrictions and prohibitions on imports or exports, in accordance with national legislation, provided that articles imported under such exemptions will not be sold, transferred or otherwise disposed of, including free of charge, in the State Party into which they were imported, except under conditions agreed with the Government of that State Party. 3. The ICPO-INTERPOL’s publications shall be exempt from payment of customs duties and from import and export prohibitions and restrictions. 4. The States Parties to this Agreement shall, in accordance with their national legislation, grant all necessary licenses and permits for the importation and exportation of the above-referenced articles and publications. 5. The ICPO-INTERPOL will not, as a general rule, claim exemption from excise duties and from taxes, such as VAT, on the purchase of any goods or services which form part of the price to be paid. Nevertheless, when the ICPO-INTERPOL is making purchases of a substantial value for its official use, States Parties to this Agreement will, whenever possible, make appropriate administrative arrangements for the remission or return of the amount of excise duty or tax. Goods for which an excise duty or VAT return (or remission) has been granted cannot be sold, transferred, or otherwise disposed of, including free of charge, unless under conditions agreed upon with the Government of the granting State Party.

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