Immunities and privileges of experts
5.—(1)  Subject to paragraph 7, every expert (not being a citizen or permanent resident of Singapore) of the IRSG has immunity from suit and legal process in respect of —
(a)all the expert’s official papers and documents (including electronic records) prepared in the course of the performance of his or her official duties; and
(b)all words spoken or written and all acts done or omitted to be done by the expert in the course of the performance of his or her official duties.
(2)  The immunity conferred under sub‑paragraph (1) does not apply in the case of —
(a)a civil action arising from any accident caused by a motor vehicle belonging to or driven by the expert; or
(b)an offence against any written law relating to motor vehicle traffic, committed by the expert.
(3)  Subject to paragraph 7, every expert (not being a citizen or permanent resident of Singapore) of the IRSG has the like exemption or relief from taxes as is accorded to an envoy of a foreign sovereign Power accredited to the President, only in respect of the following taxes:
(a)goods and services tax in respect of the import of all furniture and personal effects (excluding liquor, tobacco and motor vehicles) that are for the expert’s personal use in Singapore, and that are —
(i)already in the expert’s ownership or possession; or
(ii)already ordered by the expert;
(b)customs and excise duties in respect of the import of all furniture and personal effects (excluding liquor, tobacco and motor vehicles) for the expert’s personal use in Singapore, and that are —
(i)already in the expert’s ownership or possession; or
(ii)already ordered by the expert.
(4)  The exemption or relief conferred under sub‑paragraph (3)(a) and (b) applies only to any furniture and personal effects (excluding liquor, tobacco and motor vehicles) that are imported within 6 months after the expert takes up his or her assignment as an expert of the IRSG in Singapore.