Singapore legislation
Regulation 3
of International Organisations (Immunities and Privileges) (APEC Secretariat) Order 1993
Regulation 3
Immunities and privileges of the Secretariat
Subregulation 1
The Secretariat has the like inviolability of its official archives and premises occupied as offices as is accorded in respect of the official archives and premises of an envoy of a foreign sovereign Power accredited to the Republic of Singapore.
Subregulation 2
Sub‑paragraph (1) applies provided that the Secretariat must not permit its premises to be used as a refuge for avoiding arrest under the laws of Singapore or in any other manner incompatible with the purposes of the Secretariat.
Subregulation 3
The Secretariat has the like exemption or relief from taxes and rates, other than taxes on the importation of goods, as is accorded to a foreign sovereign Power.
Subregulation 4
Sub‑paragraph (3) applies provided that the Secretariat does not claim exemption from taxes which are charges for public services.
Subregulation 5
The Secretariat has exemption from taxes on the importation of —
goods directly imported by the Secretariat for its official use in Singapore or for exportation; and
any of the publications of the Secretariat directly imported by it,subject to compliance with any condition that the Director‑General of Customs may prescribe for the protection of the revenue.
Subregulation 6
The Secretariat has exemption from prohibitions and restrictions on importation or exportation —
in the case of goods directly imported or exported by the Secretariat for its official use; and
in the case of any publication of the Secretariat directly imported or exported by it.