4.—(1) The WMO has immunity from suit and legal process, except where in any particular case the WMO has expressly waived its immunity.
(2) The WMO’s immunity under sub‑paragraph (1) includes immunity from any search, requisition, confiscation, expropriation or other forms of interference with its property or assets in Singapore.
(3) The WMO and its Regional Office have the like inviolability of official premises occupied as offices as is accorded in respect of the official premises of an envoy of a foreign sovereign Power accredited to the President, except where in any particular case the WMO has expressly waived its immunity.
(4) The WMO and its Regional Office have the like inviolability of official archives as is accorded in respect of the official archives of an envoy of a foreign sovereign Power accredited to the President.
(5) The WMO (including its Regional Office) has the like exemption or relief from the taxes, as may be accorded to a foreign sovereign Power, only in respect of the following taxes:
(a)
income tax on its income (including incidental interest) derived from Singapore;
(b)
goods and services tax in respect of the following goods and services:
(i)
all goods (excluding any motor vehicle) imported by the WMO for its official use;
(ii)
all goods and services consumed and used in Singapore by the WMO for its official activities;
(c)
property tax in respect of all official non-residential premises that the WMO owns for its official use;
(d)
any stamp duty chargeable under Article 3(a)(iii)(B) of the First Schedule to the Stamp Duties Act 1929, or that Article as it applies to a lease by virtue of Article 8(b) or (c) of that Schedule, in respect of all official non‑residential premises purchased or leased by the WMO for its official use.
[S 256/2024 wef 31/12/2021]
(6) Subject to sub‑paragraphs (7) and (8), the WMO (including its Regional Office) has exemption from customs and excise duties on all goods directly imported by the WMO for its official use in Singapore.
(7) The exemption under sub‑paragraph (6) from customs and excise duties on motor vehicles directly imported by the WMO (including its Regional Office) for its official use in Singapore only applies to a maximum of 2 motor vehicles so imported over the duration of the WMO’s presence in Singapore.
(8) Any goods to which the exemption under sub‑paragraph (6) applies must not be sold in Singapore, except under conditions agreed between the WMO and the Government.
(9) The WMO (including its Regional Office) is exempt from any prohibition or restriction on the import or export of any publications of the WMO that are directly imported or exported by the WMO.