Contents of Section

Chapter:

558E PDFTitle:INTERNATIONAL ORGANIZATIONS (PRIVILEGES AND IMMUNITIES) (INTERNATIONAL MONETARY FUND) ORDERGazette Number:L.N. 117 of 2008
Schedule:1Heading:PROVISIONS OF ADMINISTRATIVE ARRANGEMENTS HAVING FORCE OF LAW IN HONG KONGVersion Date:18/07/2008

[section 3]

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2. The premises of the Hong Kong Sub-Office shall be inviolable and shall be under the control and authority of the Fund. No ... person exercising any public authority within the Hong Kong Special Administrative Region (¡§HKSAR¡¨), may enter the premises of the Hong Kong Sub-Office to perform any duties therein except with the consent of the Fund or the Hong Kong Sub-Office. Such consent may, however, be assumed in the case of fire or other disaster requiring prompt protective action, if such consent cannot be obtained in a timely manner.
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4. (1) The Fund, the Hong Kong Sub-Office, and the assets, property, income and operations and transactions of the Fund authorized by its Articles of Agreement, are immune from all taxation, dues, duties or rates of any kind. Neither the Fund nor the Hong Kong Sub-Office shall be liable for the collection or payment of any tax, dues, duties or rates save those specifically referred to in this paragraph.
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(3) The Fund shall not be exempt from:

(a) charges for specific services rendered, provided that such charges are non-discriminatory and generally levied; and

(b) the government rent levied by the Government of the HKSAR (¡§HKSARG¡¨) under Article 121 of the Basic Law or the terms of land leases.

5. Goods, including motor vehicles and spare parts thereof, imported into or exported from the HKSAR by the Fund for its official use shall be exempt from customs duties, taxes, licence fees and other charges, and from economic prohibitions and restrictions on imports and exports save those imposed within the HKSAR on strategic commodities. ...

6. The Fund, as an employer, shall be exempt from the Employment Ordinance, the Employees¡¦ Compensation Ordinance, the Mandatory Provident Fund Schemes Ordinance, and any legislation applicable in the HKSAR regarding old-age and surviving dependents insurance, or incapacity insurance or unemployment insurance, or insurance for health care or against accident, or occupational pension schemes, or welfare systems of any kind, in respect of officers and employees appointed by the Fund to the Hong Kong Sub-Office (¡§Officers and Employees¡¨) who are not locally recruited. The Officers and Employees other than those who are locally recruited shall be exempt from such legislation and, in particular, from any mandatory contribution to any insurance or welfare scheme, unless an agreement to the contrary is reached between the Fund and the HKSARG. The exemptions under this paragraph do not apply in relation to the employment of any person by the Officers and Employees in their private capacity. ...

7. All official communications to and from the Hong Kong Sub-Office, by whatever means or in whatever form transmitted, shall be immune from censorship and any other form of interception or interference. The Fund shall be entitled to use codes and encryption for its official communications. ... The Fund shall also be entitled to dispatch and receive correspondence and other communications by courier or in sealed bags, which shall have the same immunities and privileges as diplomatic couriers and bags.

8. The Fund may, with the consent of the relevant HKSAR authority regarding technical requirements, use a wireless transmitter in the HKSAR. ...
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10. (1) Subject to sub-paragraph (2) below, Officers and Employees and other officers and employees of the Fund on mission in the HKSAR or in transit therein, including technical assistance experts referred to in paragraphs 9(1)(b) and (c) above, enjoy the following privileges and immunities:
      (a) immunity from inspection or seizure of official baggage;

      (b) immunity from legal process with respect to acts performed by them in their official capacity;
    (c) exemption from taxation on or in respect of salaries and emoluments paid by the Fund in accordance with Article IX, Section 9(b) of the Fund¡¦s Articles of Agreement and Article VI, Section 19(b) of the United Nations Convention on the Privileges and Immunities of the Specialised Agencies;

    (d) exemption from social contributions, except in cases where the Fund contributes to social security and welfare schemes in respect of any locally recruited Officers and Employees as provided under paragraph 6 of this Annex;
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    (g) exemption from customs duties with respect to articles for personal use imported into the HKSAR at the time they take up their appointment or assignment to the Hong Kong Sub-Office; ...
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    (2) The privileges and immunities set out in (e) to (h) inclusive above shall not apply to any persons who are Chinese nationals or HKSAR permanent residents.

    11. (1) Subject to sub-paragraph (2) below, the HKSARG in its discretion may accord to the Resident Representative of the Hong Kong Sub-Office and such Officers and Employees as it may agree for the purpose of this paragraph and their respective spouses and dependent children under the age of 21, exemption from payment of:
      (a) first registration tax under the Motor Vehicle (First Registration Tax) Ordinance;

      (b) vehicle registration fee under the Road Traffic Ordinance;

      (c) vehicle licence fee under the Road Traffic Ordinance;

      (d) driving licence fee under the Road Traffic Ordinance;

      (e) duty on tobacco and liquor under the Dutiable Commodities Ordinance;

      (f) duty on hydrocarbon oil under the Dutiable Commodities Ordinance;

      (g) air passenger departure tax under the Air Passenger Departure Tax Ordinance; ...
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    (2) The privileges and immunities provided in sub-paragraph (1) of this paragraph shall not be accorded to those persons who are Chinese nationals or HKSAR permanent residents or who carry on any private gainful occupation in the HKSAR.
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    14. The privileges, immunities, exemptions and facilities accorded in the Memorandum are granted in the interests of the Fund and not for the personal benefit of individuals themselves. Without prejudice to the privileges, immunities, exemptions and facilities provided for in the Memorandum, the persons referred to in paragraph 10 shall not be immune from jurisdiction or where applicable, from execution, in the event of legal proceedings against them in respect of damage occasioned by a motor vehicle in their ownership or control except when such proceedings arise out of acts performed by them in their official capacity. The Fund shall have the right and duty to waive any immunity from legal process conferred under the Memorandum where, in its opinion, the immunity would impede the course of justice and can be waived without prejudice to the interests of the Fund.
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