Agreement on the Privileges and Immunities of the International Criminal Court Art. 8

ARTICLE 8 Exemption from Taxes, Customs Duties and Import or Export Restrictions

1. The Court, its assets, income and other property and its operations and transactions shall be exempt from all direct taxes, which include, inter alia, income tax, capital tax and corporation tax, as well as direct taxes levied by local and provincial authorities. It is understood, however, that the Court shall not claim exemption from taxes which are, in fact, no more than charges for public utility services provided at a fixed rate according to the amount of services rendered and which can be specially identified, described and itemized.

2. The Court shall be exempt from all customs duties, import turnover taxes and prohibitions and restrictions on imports and exports in respect of articles imported or exported by the Court for its official use and in respect of its publications.

3. Goods imported or purchased under such an exemption shall not be sold or otherwise disposed of in the territory of a State party, except under conditions agreed with the competent authorities of that State Party.


Exemption from taxes, customs duties and import or export restrictions - APIC