Singapore legislation
Regulation 5
of International Organisations (Immunities and Privileges) (IEA Regional Cooperation Centre) Order 2025
Regulation 5
Immunities and privileges of officials assigned to Centre
Subregulation 1
Subject to paragraph 8, every official assigned to the Centre has immunity from legal process in respect of words spoken or written and acts performed by the official assigned to the Centre in his or her official capacity.
Subregulation 2
Subject to paragraph 8, every official (not being a citizen or permanent resident of Singapore) assigned to the Centre has the like exemption or relief from taxes as is accorded to an envoy of a foreign sovereign Power accredited to the President, in respect of the following taxes:
income tax in respect of salaries, emoluments and indemnities, pensions or any other element of remuneration paid to the official by the OECD;
customs and excise duty imposed under section 10(1) of the Customs Act 1960 on the import of all used personal and household effects (except any tobacco, liquor or motor vehicle);
goods and services tax on the import of all used personal and household effects (except any tobacco, liquor or motor vehicle).
Subregulation 3
The exemption or relief conferred under sub‑paragraph (2)(b) and (c) applies only to any used personal and household effects (except any tobacco, liquor or motor vehicle) that are imported within 6 months after the official assigned to the Centre takes up his or her assignment in Singapore.