UN Agencies Imports - Duty exemption only on goods for official use by the agency and not by individual

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..... rding- I am directed to say that in the context of a reference from the Department of Economic Affairs the Board has examined the customs duty exemptions available to the United Nations and its agencies in terms of the United Nations (Privileges and Immunities) Act, 1947 [UN (P&I) Act]. The Board has also examined the present practice prevailing in the Customs Houses regarding clearances of the .....

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..... the goods are meart for its official use, the exemption would be available. 3. At the same time, it is observed that at times the imports are being made by third parties on account of a UN agency for a project being funded by the said UN agencies. Herein it is seen that the import is firstly not by the UN agencies and also not for its official se. Hence, in this situations the provision of sect .....

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