5.—(1) The Office and the property of the Office enjoy immunity from every form of suit and legal process for acts done in the performance of its functions, except insofar as the Secretary‑General of the United Nations has expressly waived its immunity.
(2) The waiver mentioned in sub‑paragraph (1) does not extend to any measure of execution.
(3) The Office 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;
(b)
property tax in respect of the property of the Office;
(c)
goods and services tax on all imports (except vehicles) for the official use of the Office;
(d)
stamp duty in relation to the Premises of the Office;
(e)
all customs and excise duty in respect of its publications, and articles imported or exported by the Office for its official use, and its publications.
(4) The Office is exempted from any prohibition or restriction on the import or export of articles for its official use, and its publications.
(5) All articles to which sub‑paragraphs (3)(e) and (4) apply must not be sold in Singapore except under conditions agreed with the Government.