Artikel III

1. The Receiving State shall:
a) exempt Personnel from all taxes and other fiscal charges in respect of all remunerations paid to them by the Sending State;
b) exempt Personnel and their Dependants from paying import and customs duties and other fiscal charges included value added tax on reasonable amounts of new or used household and personal effects, imported into the Receiving State within six months of their arrival – except in special circumstances when that period may be extended –, provided such goods are re-exported form the Receiving State at the time of departure or within such period as may be agreed upon by the Receiving State; this re-exportation shall also be exempted from duties and other fiscal charges;
c) exempt Personnel from paying import and customs duties and other fiscal charges included value added tax on professional equipment to be used for development cooperation activities and imported into the Receiving State during the whole period of their assignment;
d) make provisions for duty-free importation or purchase from bond of one motor-vehicle by each member of Personnel staying for a longer period than one year within six months of first arrival in the Receiving State, except in special circumstances when that period might be extended or renewed, provided that such vehicle if sold to a person not likewise privileged, shall be subject to payment of an appropriate import duty based on the estimated value of the vehicle at the time of its sale; In case a motor-vehicle is damaged beyond economical repair, provisions will be made, on a case by case basis, for the importation/purchase similar to the provisions governing the procurement of the original vehicle; In case of vehicles or other equipment beyond economical repair due to age or use, provisions will be made for its disposal without costs to the Sending State;
e) exempt Personnel and their Dependants from national service obligations;
f) provide assistance to Personnel and their Dependants in security clearance and other entry and exit controls, furnish entry and exit visas at any time and exempt Personnel and their Dependants from payment of fees and all other charges connected therewith; Personnel and their Dependants will be provided with a visa either before their departure from the Sending State or on arrival in the Receiving State and will be exempted from normal reigstration as non-citizens;
g) afford Personnel and their Dependants the same repatriation or evacuation facilities in times of national or international crises as provided for staff of diplomatic missions under the Vienna Convention on Diplomatic Relations;
h) exempt Personnel from registration, examination and other such requirements relative to their professional capacity;
i) provide Personnel with identity documents to assure them of the full assistance of the appropriate authorities of the Receiving State in the performance of their duties;
j) without prejudice to the foreign exchange regulations prevailing in the Receiving State, impose no currency or foreign exchange restriction on funds introduced into the Receiving State from external sources by Personnel and their Dependants for personal use; external accounts opened in the Receiving State, by Personnel and their Dependants shall remain at their exclusive disposal, and balances of such accounts shall be freely transferable, provided that such accounts have been fed exclusively from external sources; otherwise the account shall be subject to the usual exchange control provisions.
2. The Receiving State shall ensure that Personnel and their Dependants are accorded treatment not less favourable than that accorded to comparable development co-operation Personnel of any other country or international organization.