Singapore legislation
Regulation 4
of International Organisations (Immunities and Privileges) (IEA Regional Cooperation Centre) Order 2025
Regulation 4
Immunities and privileges of OECD
Subregulation 1
The OECD has immunity from legal process, except insofar as in any particular case the OECD has expressly waived its immunity.
Subregulation 2
The waiver mentioned in sub‑paragraph (1) does not extend to any measure of execution.
Subregulation 3
The property of the OECD or IEA, wherever located and by whomsoever held, are immune from search, requisition, confiscation, expropriation or any other form of interference, by any form of legal process.
Subregulation 4
The OECD has the like inviolability of the archives of the OECD or IEA, and the premises of the OECD or IEA, as is accorded in respect of the official archives and premises of an envoy of a foreign sovereign Power accredited to the President.
Subregulation 5
A public officer or an officer of a statutory body must not enter the premises of the OECD or IEA except with the consent of and under the conditions approved by the OECD.
Subregulation 6
The consent mentioned in sub‑paragraph (5) is implied in the case of fire, or any other emergency, requiring immediate action.
Subregulation 7
The OECD has the like exemption or relief from the following taxes as may be accorded to a foreign sovereign Power:
income tax on any of its income (including incidental interest, if any) derived from Singapore;
property tax on all non‑residential property in Singapore that are owned by the OECD for its official use;
goods and services tax in respect of goods (except any tobacco or motor vehicle) and services purchased, consumed or used in Singapore by the OECD for its official use;
goods and services tax on all imports (except any tobacco or motor vehicle) used by the OECD for its official use;
customs and excise duty imposed under section 10(1) of the Customs Act 1960 on the import of all goods (except any tobacco or motor vehicle) used by the OECD for its official use.
Subregulation 8
The OECD is exempt from any prohibition or restriction on the import or export of any goods that are used by the OECD for its official use.