The International Maritime Organisation (Immunities and Privileges) Order 2002

All Officers

18.  Except in so far as in any particular case any privilege or immunity is waived by the Organisation, all officers of the Organisation with the exception of those who are recruited locally and assigned to hourly rates of pay shall enjoy:—

(a) immunity from suit and legal process in respect of words spoken or written and all acts done or omitted to be done by them in the course of the performance of their official duties;

(b) exemption from income tax in respect of emoluments received by them as officers of the Organisation;

(c) the like exemption from customs duties and taxes on the importation of articles which—

(i) at or about the time when the officer first enters the United Kingdom as an officer of the Organisation are imported for his personal use or that of members of his family forming part of his household, including articles intended for his establishment, and

(ii) are articles which were in his ownership or possession or that of such a member of his family, or which he or such member of his family was under contract to purchase, immediately before he so entered the United Kingdom,

as in accordance with paragraph 1 of Article 36 of the 1961 Convention Articles is accorded to a diplomatic agent;

(d) unless they are British citizens, British overseas territories citizens, British Overseas citizens, or British Nationals (Overseas) or permanently resident in the United Kingdom, exemption from customs duties and taxes on the importation of any motor vehicle imported by way of replacement of a motor vehicle in respect of which the conditions specified in sub-paragraph (c) of this Article were fulfilled, such exemption to be subject to compliance with such conditions as the Commissioners of Customs and Excise may prescribe for the protection of the Revenue;

(e) unless they are British citizens, British overseas territories citizens, British Overseas citizens, or British Nationals (Overseas) or permanently resident in the United Kingdom, exemptions whereby, for the purposes of the enactments relating to national insurance and social security, including enactments in force in Northern Ireland—

(i) services rendered by them for the Organisation shall be deemed to be excepted from any class of employment in respect of which contributions or premiums under those enactments are payable but,

(ii) no person shall be rendered liable to pay any contribution or premium which he would not be required to pay if those services were not deemed to be so excepted.