Singapore legislation
Regulation 4
Regulation 4
Immunities and privileges of BIS
Subregulation 1
The BIS has immunity from suit and legal process, except insofar as in any particular case it has expressly waived its immunity.
Subregulation 2
The property and assets of the BIS and any property or assets entrusted to the BIS, wherever located, by whomsoever held and in whatever format (digital or otherwise), are immune from search, requisition, confiscation, expropriation or any other form of seizure, taking or foreclosure, by any form of legal process.
Subregulation 3
For the purposes of sub‑paragraph (2), property or assets are considered entrusted to the BIS if the property or assets are held by any other person on the instructions, or in the name or for the account, of the BIS.
Subregulation 4
The office premises of the BIS have the like inviolability as is accorded in respect of the official premises of a foreign sovereign Power accredited to the President, and no public officer or officer of a statutory body may enter the office premises of the BIS except with the prior consent of the General Manager.
Subregulation 5
The prior consent mentioned in sub‑paragraph (4) is treated as having been given in the event of a fire or any other emergency requiring immediate action.
Subregulation 6
The BIS must not permit its office premises to be used as a refuge for avoiding arrest under the laws of Singapore or in any other manner incompatible with its purposes.
Subregulation 7
The BIS has the like exemption or relief from the following taxes as may be accorded to a foreign sovereign Power:
income tax on its income (including incidental interest, if any) derived from Singapore;
goods and services tax in respect of goods and services (including tobacco and liquor) consumed and used in Singapore by the BIS for its official activities;
goods and services tax and customs and excise duties on the import of all goods (including tobacco and liquor) for its official use;
property tax in respect of all official non‑residential premises wholly owned by the BIS for its official use;
stamp duty on any agreement entered into for the purchase or lease of the office premises of the BIS for its official use;
subject to sub‑paragraph (8), all vehicle taxes and fees in respect of one motor vehicle imported into or purchased in Singapore by the BIS for its official use, including —
goods and services tax;
customs and excise duties;
the fee for a certificate of entitlement;
the registration fee and additional registration fee; and
tax under section 11(1)(b) of the Road Traffic Act 1961 for using or keeping the motor vehicle.
Subregulation 8
Where the BIS has enjoyed any exemption or relief mentioned in sub‑paragraph (7)(f) in respect of any motor vehicle, the BIS does not enjoy any exemption or relief mentioned in the same sub‑paragraph in respect of any other motor vehicle within 4 years after the date on which the BIS becomes the registered owner of the firstmentioned motor vehicle under the Road Traffic Act 1961.