(1) In addition to the privileges and immunities granted under article 9, the Head of Office and other EFI staff members assigned to work in the United Kingdom are exempt from—
(a) duties (whether customs or excise) and taxes on the importation of articles (except payments for services) in respect of their furniture and personal effects (including a motor vehicle) for their personal use or that of a member of their family forming part of their household, provided such importation takes place within six months of the time of first taking up their post in the United Kingdom, and
(b) income tax on the salaries and other emoluments, except pensions and annuities, paid to them by the EFI.
(2) The exemption granted under paragraph (1)(a) is subject to the conditions governing the disposal of goods imported into the United Kingdom duty-free and to any general restrictions on the importation of goods.
(3) For the purposes of the enactments relating to social security, including enactments in force in Northern Ireland—
(a) services rendered for the EFI by the Head of Office or any other EFI staff member assigned to work in the UK are deemed to be excepted from any class of employment in respect of which contributions or premiums under those enactments are payable, but
(b) no person is to be rendered liable to pay any contribution or premium which that person would not be required to pay if those services were not deemed to be so excepted.
(4) The Head of Office and other EFI staff members assigned to work in the UK are not entitled to any benefits paid by domestic social security bodies for so long as they enjoy the exemption referred to in paragraph (3).
(5) For the purposes of this article, “ EFI staff member assigned to work in the UK ” means an EFI staff member who—
(a) has been appointed to a post within the EFI,
(b) is regularly performing their functions in the United Kingdom in accordance with their letter of approval of secondment or their letter of appointment, and
(c) has been notified to the Secretary of State prior to taking up their post.