The Hong Kong Economic and Trade Office (Exemptions and Reliefs) Order 1997

• Citation: S.I. 1997/1334
• Sections: 9

Section 1

This Order may be cited as the Hong Kong Economic and Trade Office (Exemptions and Reliefs) Order 1997 and shall come into force on 1st July 1997.

Section 2

(1) Anything required for the official use of the Hong Kong Economic and Trade Office (“the Office”) shall be exempt from—

(a) duties (whether of customs or excise) and taxes on importation; and

(b) prohibitions and restrictions on importation.

(2) The exemption in paragraph (1)(a) above shall be subject to such conditions as the Commissioners of Customs and Excise may prescribe for the protection of the Revenue.

Section 3

The relief set out in paragraph 6 of Schedule 1 to the International Organisations Act 1968 (Hydrocarbon oil) shall apply to oil used for the official use of the Office.

Section 4

The relief set out in paragraph 7 of that Schedule (supply of goods or services) shall apply in relation to motor vehicles used for the official use of the Office.

Section 5

(1) A member of the Office shall be exempt from income tax in respect of emoluments received in that capacity.

(2) In paragraph (1) above the term “emoluments” does not include pensions or annuities.

Section 6

The exemption set out in Article 48 of the Vienna Convention on Consular Relations (social security) (set out in Schedule 1 to the Consular Relations Act 1968 ), construed in accordance with section 1(6) of that Act, shall apply in relation to members of the Office and members of their families who form part of their households.

Section 7

The exemption and privilege set out in part 16 of Schedule 1 to the International Organisation Act 1968 (imports) shall apply to members of the Office.

Section 8

Within a period of six months starting with the date on which a person enters the United Kingdom for the first time as a member of the Office, he may either—

(a) import one motor vehicle for his personal use, in which case he shall be exempt from any duties and taxes which would be payable on the importation, or

(b) purchase within the United Kingdom one motor vehicle for his personal use, in which case he shall be exempt from any tax which would be payable on the purchase.

Section 9

This Order does not apply to any member of the Office who—

(a) is a permanent resident of the United Kingdom, or

(b) is resident in the United Kingdom immediately prior to appointment.