The International Maritime Organisation (Immunities and Privileges) Order 2002

PART 4 Officers

High Officers

16.  Except in so far as in any particular case any privilege or immunity is waived by the Organisation, there shall be accorded to or in respect of the Secretary-General of the Organisation, the Deputy Secretary-General (or, in the absence of both, any other official specially designated to act on behalf of the Secretary-General), the Secretary of the Maritime Safety Committee and the Directors of the Administrative Division, the Technical Co-operation Division, the Legal Affairs and External Relations Division, the Conference Division and the Marine Environment Division:—

(a) the like immunity from suit and legal process, the like inviolability of residence and the like exemption or relief from taxes and rates, other than customs duties and taxes on the importation of goods, as are accorded to or in respect of the head of a diplomatic mission;

(b) the like exemption from customs duties and taxes on the importation of articles imported for their personal use or the use of members of their families forming part of their households, including articles intended for their establishment, as in accordance with paragraph 1 of Article 36 of the 1961 Convention Articles is accorded to a diplomatic agent;

(c) the like exemption and privileges in respect of their personal baggage as in accordance with paragraph 2 of Article 36 of those Articles are accorded to a diplomatic agent;

(d) relief, under arrangements made either by the Secretary of State or by the Commissioners of Customs and Excise, by way of refund of customs duty paid on or value added tax paid on the importation of any hydrocarbon oils (within the meaning of the Hydrocarbon Oil Duties Act 1979) which are bought in the United Kingdom by them or on their behalf, such relief to be subject to compliance with such conditions as may be imposed in accordance with the arrangements;

provided that the provisions of this Article shall not apply to any person who is a British citizen, British overseas territories citizen, British Overseas citizen, or British National (Overseas) or a permanent resident of the United Kingdom.

Senior Officers

17.—(1) Except in so far as in any particular case any privilege or immunity is waived by the Organisation, there shall be accorded to or in respect of any officer of the Organisation (other than the officers referred to in Article 16) who is recognised by Her Majesty’s Government in the United Kingdom as holding a rank equivalent to that of a diplomatic agent:—

(a) the like exemption or relief from income tax, capital gains tax and rates as, in accordance with Article 34 of the 1961 Convention Articles, is accorded to a diplomatic agent;

(b) the exemptions, privileges and reliefs specified in Article 16(b), (c) and (d) of this Order;

(c) in the event of his death, exemption from inheritance tax leviable on his death under the law of any part of the United Kingdom in respect of moveable property which is in the United Kingdom immediately before his death and whose presence in the United Kingdom at that time is due solely to his presence there in the capacity by reference to which the exemptions are conferred;

(d) exemption from vehicle excise duty;

provided that the provisions of this paragraph shall not apply to any person who is a British citizen, British overseas territories citizen, British Overseas citizen, or British National (Overseas) or a permanent resident of the United Kingdom.

(2) There shall be accorded in respect of a member of the family forming part of the household of such an officer as is mentioned above, unless the member is a British citizen, British overseas territories citizen, British Overseas citizen, or British National (Overseas) or a permanent resident of the United Kingdom, the exemption listed in paragraph (1)(c) of this Article.

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.