Artikel 25

1. CARPHA, its assets, property, income, operations and transactions shall be exempt from all direct taxation and from all customs duties on goods imported for its official use.
2. Notwithstanding the provisions of paragraph 1 of this Article, CARPHA shall not claim exemption from taxes which are no more than charges for public utility services.
3. CARPHA will not normally claim exemption from excise duties and from taxes on the sale of moveable and immoveable property which form part of the price to be paid. Nevertheless, where CARPHA is making important purchases for official use of property on which such duties and taxes have been charged or are chargeable, Members shall, make appropriate administrative arrangements for the remission or the return of the amount of duty or tax.
4. Articles imported under an exemption from customs duties as provided by paragraph 1 of this Article, or in respect of which a remission or return of duty or tax has been made under paragraph 3, shall not be sold in the territory of the Member granting the exemption, remission or retrieve except under conditions agreed with the Member.
5. No tax shall be levied on or in respect of salaries and emoluments paid by CARPHA to the Directors, Officials or Experts performing missions for CARPHA. However, Members reserve the right to tax their own citizens, nationals or persons resident in the territories of such Members.