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(3) Representatives of a member to the principal and subsidiary organs of UNESCO and to conferences convened by UNESCO or by the Institute on UNESCO’s behalf shall, while exercising their functions and during their journey to and from the place of meeting in Canada, enjoy the following privileges and immunities:
(a) immunity from personal arrest or detention and from seizure of their personal baggage, and, in respect of words spoken or written and all acts done by them in their capacity as representatives of a member, immunity from legal process of every kind;
(e) the same facilities in respect of currency or exchange restrictions as are accorded to representatives of foreign governments on temporary official missions;
(f) the same immunities and facilities in respect of their personal baggage as are accorded to diplomatic envoys; and
(g) such other privileges, immunities and facilities not inconsistent with the foregoing as diplomatic envoys enjoy, except that they have no right to claim exemption from customs duties on goods imported (otherwise than as part of their personal baggage) or from excise duties or sales taxes.
(5) Where the incidence of any form of taxation depends upon residence, periods during which the representatives of a member to the principal and subsidiary organs of UNESCO and to conferences convened by UNESCO or by the Institute in UNESCO’s name are present in Canada for the discharge of their duties are not considered as periods of residence.
(2) Designated experts performing missions for UNESCO shall be accorded such privileges and immunities as are necessary for the independent exercise of their functions during the period of their missions, including the time spent on journeys in connection with their missions. In particular they shall be accorded
(e) the same facilities in respect of currency or exchange restrictions as are accorded to representatives of foreign governments on temporary official missions; and
(f) the same immunities and facilities in respect of their personal baggage as are accorded to diplomatic envoys.
(3) Designated officials shall
(e) be given, together with their spouses and relatives dependent on them, the same repatriation facilities in time of international crisis as diplomatic envoys;
(f) be accorded the same privileges in respect of exchange facilities as are accorded to the officials of comparable ranks forming part of diplomatic missions to the Government of Canada; and
8 (1) UNESCO, its assets, income and other property are
(b) exempt from customs duties and prohibitions and restrictions on imports and exports in respect of articles imported or exported by UNESCO for its official use so long as those articles are not sold in Canada except under conditions agreed with the Government of Canada; and
(2) UNESCO shall not, as a general rule, claim exemption from excise duties and from taxes on the sale of movable and immovable property which form part of the price to be paid. Nevertheless, when UNESCO is making important purchases for official use of property on which such duties and taxes have been charged or are chargeable, the Government of Canada shall, whenever possible, make appropriate administrative arrangements for the remission or return of the amount of duty or tax.
10 UNESCO has the right to use codes and to dispatch and receive its correspondence by courier or in bags, which have the same immunities and privileges as diplomatic couriers and bags.
