Reimbursement of duties and/or taxes - APIC

Samoa

International Criminal Court Act 2007, No.26

PART VIII LEGAL STATUS OF THE ICC AND PRIVILEGES AND IMMUNITIES OF OFFICIALS OF THE ICC

108. Legal personality and privileges and immunities-

(4) Article 48 of the Statute and articles 2 to 11, 13 to 22, 25 to 27, 29 and 30 of the Agreement on the Privileges and Immunities of the ICC shall have the force of law in Samoa, and references in those articles to the State Party shall, for this purpose, be construed as references to Samoa.

APIC

ARTICLE 9 Reimbursement of Duties and/or Taxes

1. The Court shall not, as a general rule, claim exemption from duties and/or taxes which are included in the price of movable and immovable property and taxes paid for services rendered. Nevertheless, when the Court for its official use makes major purchases of property and goods or services on which identifiable duties and/or taxes are charged or are chargeable, States Parties shall make appropriate administrative arrangements for the exemption of such charges or reimbursement of the amount of duty and/or tax paid.

2. Goods purchased under such an exemption or reimbursement shall not be sold or otherwise disposed of, except in accordance with the conditions laid down by the State Party which granted the exemption or reimbursement. No exemption or reimbursement shall be accorded in respect of charges for public utility services provided to that Court.