Singapore legislation
Regulation 4
Regulation 4
Immunities and privileges of AMRO
Subregulation 1
The AMRO has immunity from suit and legal process, except insofar as in any particular case it has expressly waived its immunity.
Subregulation 2
The office premises of the AMRO have the like inviolability as is accorded in respect of the official premises of an envoy of a foreign sovereign Power accredited to the President, and no public officer or officer of a statutory body may enter the premises of the AMRO except with the prior written consent of the Director.
Subregulation 3
The written consent referred to in sub-paragraph (2) is deemed to have been given in the event of fire or any other emergency requiring immediate action.
Subregulation 4
The AMRO 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 its purposes.
Subregulation 5
The AMRO has the like exemption or relief from the following taxes as may be accorded to a foreign Sovereign Power:
income tax on its income;
goods and services tax in respect of goods and services consumed and used in Singapore by the AMRO for its official activities;
goods and services tax and customs and excise duty on the import of all goods (including liquor and tobacco) for its official use;
tax in respect of utilities and telephone services supplied to the office premises of the AMRO;
stamp duty on any tenancy agreement entered into in respect of the office premises of the AMRO;
subject to sub-paragraph (6), the following vehicle taxes and fees in respect of one motor vehicle imported into or purchased in Singapore for the AMRO’s official use:
goods and services tax;
customs and excise duty;
fee for a certificate of entitlement;
registration fee and additional registration fee;
tax under section 11(1)(b) of the Road Traffic Act (Cap. 276) for using or keeping the motor vehicle;
special tax under section 17 of the Customs Act (Cap. 70).
Subregulation 6
Where the AMRO has enjoyed any exemption or relief referred to in sub-paragraph (5)(f) in respect of any motor vehicle, the AMRO may not enjoy any exemption or relief referred to in the same sub‑paragraph in respect of any other motor vehicle within 4 years from the date on which the AMRO becomes the registered owner of the firstmentioned motor vehicle under the Road Traffic Act.
Subregulation 7
The AMRO is exempt from any prohibition or restriction on the importation or exportation of any goods or publications directly imported or exported (as the case may be) for its official use, except where such prohibition or restriction —
is mandated by any international obligations binding on Singapore; or
is imposed for the public health or security of Singapore.
Subregulation 8
No goods or publications imported by the AMRO under the exemption in sub-paragraph (7) may be sold in Singapore, except under conditions agreed between the AMRO and Singapore.