6.—(1) An officer or a staff member of the Office enjoys the following immunities and privileges:| (a) | exemption from any obligation to make contribution to the Central Provident Fund as an officer or a staff member of the Office; | | (b) | exemption from any goods and services tax, customs duties and excise duties imposed under section 10(1) of the Customs Act (Cap. 70), levy, prohibition and restriction on any import (excluding a vehicle, tobacco and liquor, but including furniture, household effect and other article for personal use and consumption but not for gift or sale) that is imported within the first 6 months after the officer or staff member assumes his or her post in Singapore; | | (c) | subject to sub‑paragraph (2), if he or she holds a job grade of IS6 or above in the Office, exemption from the following taxes and fees in respect of one motor vehicle imported into or purchased in Singapore for the personal use of the officer or staff member of the Office:| (i) | goods and services tax; | | (ii) | fee for a certificate of entitlement imposed under Parts III and IV of the Road Traffic (Motor Vehicles, Quota System) Rules (Cap. 276, R 31), read with the First Schedule to those Rules; | | (iii) | additional registration fee imposed under rule 7 of the Road Traffic (Motor Vehicles, Registration and Licensing) Rules (Cap. 276, R 5); | | (iv) | tax imposed under section 11(1)(b) of the Road Traffic Act (Cap. 276) for using or keeping the motor vehicle; | | (v) | vehicular emissions tax imposed under rule 3 of the Road Traffic (Vehicular Emissions Tax) Rules 2017 (G.N. No. S 776/2017); | | (vi) | customs duty and excise duty imposed under section 10(1), and special tax imposed under section 17(1), of the Customs Act. |
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| (2) Where any officer or staff member of the Office has enjoyed any exemption or relief mentioned in sub‑paragraph (1)(c) in respect of any motor vehicle, he or she may not enjoy any exemption or relief mentioned in that provision in respect of any other motor vehicle within 4 years after the date on which he or she became the registered owner of the firstmentioned motor vehicle under the Road Traffic Act. |
| (3) A motor vehicle which is the subject of an exemption under sub‑paragraph (1)(c) may be disposed of in Singapore under conditions agreed between the ADB and the Government. |
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