1970-HKRS28-8-37_Part01 — Page 50

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ARTICLE 45.

Waiver of privileges and immunities.

1. The sending State may waive, with regard to a member of the consular post, any of the privileges and immunities provided for in Articles 41, 43 and 44.

The waiver shall in all cases be express, except as provided in paragraph 3 of this Article, and shall be communicated to the receiving State in writing,

3. The initiation of proceedings by a consular officer or a consular employee in a maller where he might enjoy immunity from jurisdiction under Article 43 shall preclude him from Iriyoking frumunity from jurisdic tion in respect of any counter-claim directly connected with the principal claim.

4. The waiver of immunity from jurisdiction for the purposes of civil or administrative proceedings shall not be deemed to imply the waiver of immunity from the measures of execution resulting from the judicial decision; in respect of such measures, a separate waiver shall be necessary.

ARTICLE 48.

Social security exemption.

1. Subject to the provisions of paragraph 3 of this Article, members of the consular post with respect to services rendered by them for the sending State, and members of their families forming part of their house- bolds, shall be exempt from social security provisions which may be in force in the receiving State.

2. The exemption provided for in paragraph 1 of this Article shall apply also to members of the private staff who are in the sole employ of members of the consular post, on condition:

(a) that they are not nationals of or permanently resident in the

receiving State; and

(6) that they are covered by the social security provisions which are

in force in the scoding State or a third State.

3.

Members of the consular post who employ persons to whom the exemption provided for in paragraph 2 of this Article does not apply shall observe the obligations which the social security provisions of the receiving State impose upon employers.

4. The exemption provided for in paragraphs 1 and 2 of this Article shall not preclude voluntary participation in the social security system of the receiving State, provided that such participation is permitted by that State

ARTICLE 49.

Exemption from taxation.

1. Consular officers and consular employees and members of their families forming part of their households shall be exempt from all dues and taxes, personal or real, national, regional or municipal, except;

(a) Indirect taxes of a kind which are normally incorporated in the

price of goods or services;

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(b) dues or laxes on private immovable property situated in the territory of the receiving State, subject to the provisions of Article 32;

(c) estate, succession or inheritance duties, and duties on transfers. levied by the receiving State, subject to the provisions of para- graph (6) of Article 51;

(d) dues and taxes on private income, including capital gains, having its source in the receiving State and capital taxes relating to investments made in commercial or financial undertakings in the receiving State;

(e) charges levied for specific services rendered;

() registration, court or record fees, mortgage dues and stamp duties,

subject to the provisions of Article 32.

2.

Members of the service staff shall be exempt from dues and taxed on the wages which they receive for their services.

3. Members of the consular post who employ persons whose wages or salaries are not exempt from income tax in the receiving State shall observe the obligations which the laws and regulations of that Stale impose upon employers concerning the levying of income tax.

ARTICLE 30,

Exemption front customs duties and Inspection,

t. The receiving State shall, in accordance with such laws and regulations as it may adopt, permit entry of and grant exemption from all custama duties, taxes, and related charges other than charges for storage, cartage and aimilar services, on;

(4) articles for the official use of the consular post;

(b) articles for the personal use of a consular officer or members of his family forming part of his household, including articles intended for his establishment. The articles intended for con- sumption shall not exceed the quantities necessary for direct utilization by the persons concerned.

2. Consular smployees shall enjoy the privileges and exemptions specified in paragraph 1 of this Article in respect of articles imported at the time of first installation.

3.

Personal baggage accompanying consular officers and members of their families forming part of their households shall be exempt from inspection. It may be inspected only if there is serious reason to believe that it contains articles other than those referred to in sub-paragraph (6) of paragraph of this Article, or articles the import or export of which prohibited by the laws and regulations of the receiving State or which are rubject to its quarantine Jaws and regulations. Such inspection shall be carried out in the presence of the consular officer or member of his family concerned.

ARTICLE $1.

Estate of a member of the consular post or of a member of his family.

In the event of the death of a member of the consular post or of a member of his family forming part of his household, the receiving State: