1
4
11.
The
them
Commission and its office shall be exempt from
taxes on the
on the importation of goods directly imported by
for their official use or for export. Administrative arrangements shall be made for the
Office to import a quota of duty-free commodities which are normally subject to custom duties.
12. The Head of the Office and other members of the staff
of the office and servants of the office, other than
those permanently resident in Hong Kong, shall be
exempt from income tax
tax in respect of emoluments
received as an officer or servant of the Commission.
13.
14.
The Head of the Office, and members of his or her
family forming part of his or her household shall be
exempt from all customs duties, taxes, and related
charges other than charges for storage, cartage and similar services, on articles for their personal use including articles intended for their establishment. The articles shall not exceed the quantities necessary for direct utilization by the persons concerned.
Each member of the staff of the Office, other than
those permanently resident in Hong Kong, shall be exempt from first registration tax on the importation of a motor vehicle imported directly by him or her for his or her personal use.
Goods which have been imported under paragraphs 11 and 13 above shall not be given away, sold, hired out or otherwise disposed of unless the appropriate
authorities have been notified in advance and any necessary duties and taxes paid.
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