1. The Government undertakes to secure that technical co-operation personnel, if not its nationals, will during their assignments in Saint Lucia under arrangements made under this Memorandum—
(a) be immune from legal process, legal costs and expenses in respect of words spoken or written and all acts performed in an official capacity and any act or omission occurring in the bona fide discharge of official duties, However, such immunity shall not apply in cases where liability arises out of gross negligence, fraudulent action, wilful misconduct or intentional damage on the part of the personnel;
(b) be exempt from personal income tax and any other direct tax or charge, including contributions to national social security schemes, in respect of any emoluments, fees, allowances and gratuities paid by the Secretariat in relation to services in the country. In the event that the legislation of Saint Lucia deems any part of the provision of the technical co-operation to be taxable under another taxing provision other than income tax, then the provision of those services will also be exempt;
(c) be immune, together with their spouse and dependent relatives, from national service and any other military obligations;
(d) be accorded, together with their spouse and dependent relatives, prompt clearance and issue without cost of multiple entry, re-entry and exit visas as well as residence permits, work permits and other necessary permits and/or authorisations for the entire duration of the assignment;
(e) be accorded the same privileges in respect of currency or exchange facilities as are accorded to officials of diplomatic missions to the Government;
(f) be given, together with their spouse and dependent relatives, the same repatriation facilities in time of national or international crisis as are accorded to officials of diplomatic missions to the Government;
(g) be exempted, together with their spouse and dependent relatives, from all customs duties and taxes imposed on the import of new as well as used household and personal effects within 6 months of first arrival. If the assignment is expected to exceed 6 months, his or her exemption will include one automobile. Items thus imported may be sold to other persons who enjoy customs franchise privileges or re-exported without any customs duties or similar charges at the end of the assignment. Should any of these items be sold in Saint Lucia to a person or organisation not enjoying customs franchise privileges, the personnel will pay duty and any other associated taxes at the rate required by law.
(Inserted by Act 5 of 2000)