Customs duty exemption for UN and specialised agency imports preserves duty free official imports and baggage immunities. The United Nations (Privileges and Immunities) Act, 1947 exempts specialised agencies' official imports and publications from customs duties and grants officials baggage immunities and duty free importation of furniture and effects on first taking up post. Senior agency officials are accorded diplomatic-level privileges and immunities, while specified agencies and missions are listed by government notification with particular extensions, exceptions and temporary concessions.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Customs duty exemption for UN and specialised agency imports preserves duty free official imports and baggage immunities.
The United Nations (Privileges and Immunities) Act, 1947 exempts specialised agencies' official imports and publications from customs duties and grants officials baggage immunities and duty free importation of furniture and effects on first taking up post. Senior agency officials are accorded diplomatic-level privileges and immunities, while specified agencies and missions are listed by government notification with particular extensions, exceptions and temporary concessions.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
