Immunities and privileges of ICPO-INTERPOL
5.—(1)  The ICPO-INTERPOL shall enjoy immunity from suit and legal process for acts done in the performance of its functions, except in the following cases:
(a)a civil action based on contractual obligations of the ICPO-INTERPOL;
(b)a civil claim for damages arising from an accident caused by a motor vehicle belonging to the ICPO-INTERPOL or used on its behalf, or from a violation of a written law relating to motor vehicle traffic involving a motor vehicle belonging to the ICPO-INTERPOL or used on its behalf;
(c)a counter claim directly linked to proceedings begun as a main action by the ICPO-INTERPOL;
(d)where the ICPO-INTERPOL has expressly waived its immunity.
(2)  The property and assets of the ICPO-INTERPOL (excluding land and immovable property) which are utilised by the Complex, wherever located and by whomsoever held, shall be immune from seizure, confiscation or other form of judicial constraint, except in the following cases:
(a)a civil action based on contractual obligations of the ICPO-INTERPOL;
(b)a civil claim for damages arising from an accident caused by a motor vehicle belonging to the ICPO-INTERPOL or used on its behalf, or from a violation of a written law relating to motor vehicle traffic involving a motor vehicle belonging to the ICPO-INTERPOL or used on its behalf;
(c)if such constraint is necessary as a temporary measure in order to prevent accidents involving a motor vehicle owned by the ICPO-INTERPOL or used on its behalf, or in order to conduct an inquiry in connection with such an accident;
(d)a counter claim directly linked to proceedings begun as a main action by the ICPO-INTERPOL.
(3)  The ICPO-INTERPOL shall have the like exemption or relief from the following taxes as may be accorded to a foreign sovereign Power:
(a)income tax on its income;
(b)property tax in respect of any property owned by the ICPO-INTERPOL and utilised by the Complex;
(c)stamp duty in respect of any property acquired or rented for the performance of the administrative or technical functions of the Complex;
(d)goods and services tax in respect of goods sold and services rendered to the Complex for its official activities;
(e)all customs duty and vehicles taxes (including goods and services tax, fee for a certificate of entitlement, registration fee and additional registration fee) for up to 8 motor vehicles owned by the ICPO-INTERPOL;
(f)goods and services tax and customs and excise duties on the import of any administrative, scientific and technical material necessary for the official performance of the Complex’s functions, and any publication relating to its activities.
(4)  All goods referred to in sub-paragraph (3)(d) shall not be transferred, whether temporarily or permanently, to any other person in Singapore except on terms agreed between the Government and the ICPO-INTERPOL.