Diplomatic tax refund entitlement conditioned on official use certification and Protocol Division reciprocity and safeguards. Entitlement to refund of State tax is specified for United Nations or a specified international organisation and for foreign diplomatic missions, consular posts, diplomatic agents and career consular officers, subject to prescribed conditions. United Nations or a specified international organisation may claim refund where a certificate from that organisation certifies official use. Diplomatic missions and personnel may claim refund where the Protocol Division certifies entitlement on reciprocity and where required undertakings and certificates for services and goods are furnished, including a three year non disposal condition and repayment on breach; refunds cease upon withdrawal of the Protocol Division certificate.