Article 9
The Organisation shall have—
relief, under arrangements made by the Secretary of State, by way of refund of value added tax paid on the supply of any goods and services of substantial value which are necessary for the official activities of the Organisation, such relief to be subject to compliance with such conditions as may be imposed in accordance with the arrangements;
exemption from prohibitions and restrictions on importation or exportation of goods by the Organisation which are necessary for the exercise of its official activities except where the prohibitions or restrictions arise from European Community law; and
exemption from duties (whether of customs or excise) and taxes on the importation of goods by the Organisation which are necessary for the exercise of its official activities, such exemption to be subject to compliance with such conditions as the Commissioners for Her Majesty’s Revenue and Customs may prescribe for the protection of the Revenue.
No exemption or reimbursement shall be granted for duties, taxes or other charges of any kind which only constitute remuneration for services rendered.
No provision within this article is applicable to the purchase or use of goods or services or the importation of goods intended for the personal use of the Director-General or any official of the Organisation.