4.—(1) A member of the staff of a World Bank Group Organisation who is not employed at Grade GH (or its equivalent) or above in accordance with the human resources policies and procedures of the Organisation, is exempt from customs duties and goods and services tax in respect of all household goods and personal effects (excluding tobacco, liquor and vehicles) imported by that member within 6 months after he or she takes up his or her assignment as a member of the staff of the Organisation in Singapore. (2) A member of the staff of a World Bank Group Organisation who is employed at Grade GH (or its equivalent) or above in accordance with the human resources policies and procedures of the Organisation, is exempt from the following taxes and duties:| (a) | customs duties in respect of all imports; | | (b) | goods and services tax in respect of all household goods and personal effects (including tobacco and liquor) imported by that member; | | (c) | subject to sub‑paragraph (3), all vehicle taxes and fees (including any goods and services tax, any fee for a certificate of entitlement and any registration and additional registration fee) in respect of one motor vehicle that is intended for the personal use of that member. |
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| (3) Where a person has enjoyed any exemption or relief under sub‑paragraph (2)(c) in respect of any motor vehicle, the person may not enjoy any exemption or relief mentioned in sub‑paragraph (2)(c) in respect of any other motor vehicle within 4 years from the date on which the person becomes the registered owner of the firstmentioned motor vehicle. |
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