Section 2
SEC. 2. Personal effects and household goods brought in or imported for the personal and/or family use of the foreign personnel whose services are paid from the funds of or granted by the International Development Research Centre except motor vehicles, water or aircraft, shall be exempt from import duties and taxes: Provided, however, That in case such articles are subsequently conveyed or transferred to other parties, the corresponding taxes and duties shall be collected thereon at double the rate provided under existing laws and payable by the transferor.