Immunities and privileges of Tribunal
4.—(1)  The Tribunal has immunity from legal process, except insofar as in any particular case the Tribunal has expressly waived its immunity.
(2)  The waiver mentioned in sub-paragraph (1) does not extend to any measure of execution.
(3)  The property, assets and funds of the Tribunal, wherever located and by whomsoever held, are immune from search, requisition, confiscation, seizure, expropriation or any other form of interference, by any form of legal process.
(4)  The Tribunal has the like exemption or relief from the following taxes as may be accorded to a foreign sovereign Power:
(a)income tax on its income (including incidental interest, if any) derived from Singapore;
(b)goods and services tax on any import (except any tobacco, liquor or motor vehicle) for the official use of the Tribunal;
(c)customs and excise duty imposed under section 10(1) of the Customs Act 1960 on any import (except any motor vehicle) for the official use of the Tribunal;
(d)goods and services tax on goods (except any tobacco, liquor or motor vehicle) and services consumed in Singapore by the Tribunal for its official activities;
(e)stamp duty on any lease of premises for the Tribunal’s official use (except any court facilities) and entered into by the Tribunal in its own name;
(f)subject to sub-paragraph (5), the following vehicle taxes and fees for up to 2 motor vehicles imported into or purchased in Singapore for the official use of the Tribunal:
(i)goods and services tax;
(ii)fee for a certificate of entitlement imposed under Parts III and IV of the Road Traffic (Motor Vehicles, Quota System) Rules (R 31), read with the First Schedule to those Rules;
(iii)registration fee and additional registration fee imposed under rules 6 and 7 of the Road Traffic (Motor Vehicles, Registration and Licensing) Rules (R 5);
(iv)tax imposed under section 11(1)(b) of the Road Traffic Act 1961 for using or keeping the motor vehicle;
(v)vehicular emissions tax imposed under rule 3 of the Road Traffic (Vehicular Emissions Tax) Rules 2017 (G.N. No. S 776/2017);
(vi)customs and excise duty imposed under section 10(1), and special tax imposed under section 17(1), of the Customs Act 1960;
(vii)any other vehicle taxes and fees, excluding those that are no more than charges for services rendered.
(5)  Where the Tribunal has enjoyed any exemption or relief mentioned in sub‑paragraph (4)(f) in respect of 2 motor vehicles, the Tribunal may not enjoy any exemption or relief mentioned in that provision in respect of any other motor vehicle within 4 years after —
(a)the date on which the Tribunal became the registered owner of those 2 motor vehicles under the Road Traffic Act 1961; or
(b)if the Tribunal became the registered owner under the Road Traffic Act 1961 for one motor vehicle on a later date than the other — that earlier date.
(6)  The Tribunal is exempt from any prohibition or restriction on any import or export of any goods that are for the official use of the Tribunal.
(7)  Any import to which sub-paragraph (4)(b), (c) or (f) or (6) applies must not be sold or otherwise disposed of in Singapore except under conditions agreed with the Government.
(8)  Any goods to which sub-paragraph (4)(d) applies must not be sold or otherwise disposed of except in accordance with the conditions laid down by the Government.