S.L. 337.46 Art. 3Fiscal exemptions. Cap. 337. Cap. 364. Cap. 382. Cap. 406. S.L. 406.07 S.L. 406.07

The aforesaid Institutions of the European Communities shall be entitled to the exemptions from taxes and duties as specified herein:

(a) with reference to the Import Duties Act, in terms of article 15 thereof;

(b) with reference to the Duty on Documents and Transfers Act, in terms of article 23 thereof;

(c) with reference to the Excise Duty Act, in terms of article 14(2) thereof, provided that the provisions of that article shall also apply to the officers and classes of officers of such Institutions;

(d) with reference to the Value Added Tax Act, in terms of article 70 thereof, provided that the provisions under the Value Added Tax (Refund of Value Added Tax in terms of Diplomatic and Consular Arrangements Regulations, or such any other regulations as may be substituted therefor, shall also apply to the officers and classes of officers of such Institutions, and provided further that relief from such duty shall:

(i) apply on a refund basis on the value of such goods or services that amounts to no less than two hundred and forty Euro (240 Euro), including tax, per invoice in the case of purchases made by such Institutions, and on the value as provided for under Value Added Tax

(Refund of Value Added Tax in terms of Diplomatic and Consular Arrangements Regulations or any such other regulations as may be substituted therefor, in the case of officers and classes of officers of such Institutions: Provided that refund of VAT on local purchases made by such Institutions shall be made on the basis of listings of the invoices which qualify for refund and which shall be made by request at the end of a calendar year by the European Communities to the Ministry of Finance. Nothing, however, shall prevent the competent VAT authorities from viewing supporting fiscal documentation: Provided further that for refund of VAT on purchases made by officers and classes of officers of such Institutions, a claim in terms of the provisions of these regulations shall be made to the Ministry of Foreign Affairs and Investment Promotion and shall not be valid unless it is accompanied by valid fiscal receipts which are required to be issued in terms of the other provisions of the said Act;

(ii) apply on a direct exemption basis on the value of such goods and services that amounts to no less than two hundred and forty Euro (240 Euro), including tax, per invoice in the case of intra-community purchases made by such Institutions.