Diplomatic Privileges and Immunities Act 1988
TITLE 43 – FOREIGN AFFAIRS, CITIZENSHIP AND IMMIGRATION
CHAPTER 7 - DIPLOMATIC PRIVILEGES AND IMMUNITIES
sRepublic of the Marshall Islands
Jepilpilin Ke Ejukaan
DIPLOMATIC PRIVILEGES AND IMMUNITIES ACT 1988
Arrangement of Sections
Section Page
§701. Short Title. ............................................................................................................................. 5
§702. Interpretation. ....................................................................................................................... 5
§703. Effect of certain Articles of the Convention. ..................................................................... 6
§704. Marshallese residents and citizens..................................................................................... 7
§705. Withdrawal of diplomatic privileges and immunities. ................................................... 7
§706. International Organizations. ............................................................................................... 8
§707. Members of international organizations employed by Government. .......................... 9
§708. Persons employed on duties within the Republic. .......................................................... 9
§709. International Court of Justice............................................................................................ 10
§710. International conferences. ................................................................................................. 10
§711. Reciprocal treatment. ......................................................................................................... 11
§712. Exemption from taxation. .................................................................................................. 11
§713. General exemptions. .......................................................................................................... 12
§714. Refunds of payments. ........................................................................................................ 13
§715. Certificate of Minister. ....................................................................................................... 13
§716. Saving. .................................................................................................................................. 13
§717. Regulations. ......................................................................................................................... 13
FIRST SCHEDULE 15
THE VIENNA CONVENTION ON DIPLOMATIC RELATIONS 15
ARTICLE 1 .......................................................................................................................................... 15
ARTICLE 2 .......................................................................................................................................... 16
ARTICLE 3 .......................................................................................................................................... 16
ARTICLE 4 .......................................................................................................................................... 17
ARTICLE 5 .......................................................................................................................................... 17
ARTICLE 6 .......................................................................................................................................... 17
ARTICLE 7 .......................................................................................................................................... 17
ARTICLE 8 .......................................................................................................................................... 17
ARTICLE 9 .......................................................................................................................................... 18
ARTICLE 10 ........................................................................................................................................ 18
ARTICLE 11 ........................................................................................................................................ 19
ARTICLE 12 ........................................................................................................................................ 19
ARTICLE 13 ........................................................................................................................................ 19
ARTICLE 14 ........................................................................................................................................ 19
ARTICLE 15 ........................................................................................................................................ 20
ARTICLE 16 ........................................................................................................................................ 20
ARTICLE 17 ........................................................................................................................................ 20
ARTICLE 18 ........................................................................................................................................ 20
ARTICLE 19 ........................................................................................................................................ 20
ARTICLE 20 ........................................................................................................................................ 21
ARTICLE 21 ........................................................................................................................................ 21
ARTICLE 22 ........................................................................................................................................ 21
ARTICLE 23 ........................................................................................................................................ 21
ARTICLE 24 ........................................................................................................................................ 22
ARTICLE 25 ........................................................................................................................................ 22
ARTICLE 26 ........................................................................................................................................ 22
ARTICLE 27 ........................................................................................................................................ 22
ARTICLE 28 ........................................................................................................................................ 23
ARTICLE 29 ........................................................................................................................................ 23
ARTICLE 30 ........................................................................................................................................ 23
ARTICLE 31 ........................................................................................................................................ 24
ARTICLE 32 ........................................................................................................................................ 24
ARTICLE 33 ........................................................................................................................................ 25
ARTICLE 34 ........................................................................................................................................ 25
ARTICLE 35 ........................................................................................................................................ 26
ARTICLE 36 ........................................................................................................................................ 26
ARTICLE 37 ........................................................................................................................................ 27
ARTICLE 38 ........................................................................................................................................ 27
ARTICLE 39 ........................................................................................................................................ 28
ARTICLE 40 ........................................................................................................................................ 28
ARTICLE 41 ........................................................................................................................................ 29
ARTICLE 42 ........................................................................................................................................ 30
ARTICLE 43 ........................................................................................................................................ 30
ARTICLE 44 ........................................................................................................................................ 30
ARTICLE 45 ........................................................................................................................................ 30
ARTICLE 46 ........................................................................................................................................ 31
ARTICLE 47 ........................................................................................................................................ 31
ARTICLE 48 ........................................................................................................................................ 31
ARTICLE 49 ........................................................................................................................................ 31
ARTICLE 50 ........................................................................................................................................ 31
ARTICLE 51 ........................................................................................................................................ 32
ARTICLE 52 ........................................................................................................................................ 32
ARTICLE 53 ........................................................................................................................................ 32
SECOND SCHEDULE 33
PRIVILEGES AND IMMUNITIES OF INTERNATIONAL ORGANIZATIONS: 33
THIRD SCHEDULE 34
PRIVILEGES AND IMMUNITIES OF REPRESENTATIVES, MEMBERS OF
COMMITTEES, HIGH OFFICERS, AND PERSONS ON MISSIONS: 34
FOURTH SCHEDULE 34
PRIVILEGES AND IMMUNITIES OF OTHER OFFICERS AND SERVANTS: 34
FIFTH SCHEDULE 35
PRIVILEGES AND IMMUNITIES OF OFFICIAL STAFF AND OF HIGH OFFICERS’
FAMILIES: 35
SIXTH SCHEDULE 36
INTERNATIONAL ORGANIZATIONS: 36
SEVENTH SCHEDULE 37
IMMUNITIES AND PRIVILEGES: 37
EIGHTH SCHEDULE 37
PRIVILEGES AND IMMUNITIES OF A PERSON REFERRED TO IN SECTION 8
AND HIS FAMILY. 37

TITLE 43 – FOREIGN AFFAIRS, CITIZENSHIP AND IMMIGRATION
CHAPTER 7 - DIPLOMATIC PRIVILEGES AND IMMUNITIES
sRepublic of the Marshall Islands
Jepilpilin Ke Ejukaan
DIPLOMATIC PRIVILEGES AND IMMUNITIES ACT 1988
AN ACT to specify diplomatic privileges and immunities and to give effect to the
Vienna Convention on Diplomatic Relations.
Commencement: November 28, 1988
Source: P. L. 1988-31
§701. Short Title.
This Chapter may be cited as the “Diplomatic Privileges and Immunities Act
1988". [P.L. 1988-31, §1.]
§702. Interpretation.
(1) In this Chapter, unless the context otherwise requires:
(a) “Convention” means the Vienna Convention on Diplomatic
Relations signed in 1961, a copy of the English text of which is
set out in the First Schedule appearing at the end of this
Chapter;
(b) “Minister” means the Minister in charge of Foreign Affairs;
(c) “mission” means a diplomatic mission of any State;
(d) “organization” means any organization referred to in
Section 706 of this Chapter; and
(e) “State” means a foreign state.
(2) All expressions used in this Chapter and defined in Article I of the
Convention have the same meanings as those given to them in the
Convention. [P.L. 1988-31, §2.]
§703. Effect of certain Articles of the Convention.
(1) Subject to the provisions of Subsection (5) of this Section, the
provisions of Articles I, 2, 22 to 24 inclusive, and 27 to 47 inclusive, of
the Convention shall have the force of law in the Marshall Islands.
(2) For the purpose of giving effect to any custom or agreement by which
the Republic and any other State extend to each other treatment more
favorable than is required by the provisions of the Convention, the
Minister may from time to time, by order, declare that a mission of
that State and persons connected with that mission shall be accorded
such immunity from jurisdiction and inviolability, as are specified in
the order; provided, that nothing in this Subsection shall apply with
respect to whom Section 704 of this Chapter, applies.
(3) In Subsection (2) of this Section, the expression “treatment more
favorable” includes the according of privileges or immunities, as the
case may be, to persons who under the convention may enjoy
privileges and immunities only to the extent admitted by the
receiving State.
(4) Where, by or by virtue of this Chapter, immunity from jurisdiction is
accorded to persons who are not diplomatic agents or persons
enjoying immunity under Article 37 of the Convention, the immunity
accorded to those first-mentioned persons may be waived in the
manner and subject to the conditions specified in Article 32 of the
Convention and the waiver shall have the same consequences as a
waiver under that Article.
(5) For the purposes of the provisions of the Articles referred to in
Subsection (1):
(a) a reference in those provisions to the receiving State shall be
construed as a reference to the Republic;
(b) a reference in those provisions to a national of the receiving
State shall be construed as a reference to a Marshallese citizen;
(c) the reference in Article 32 to waiver by the sending State shall
be construed as including a waiver by the head of the mission
of the sending State or by a person for the time being
performing the functions of the head of mission;
(d) Articles 35, 36 and 40 shall be construed as granting the
privileges or immunities that those Articles require to be
granted;
(e) the reference in paragraph I of Article 36 to such laws and
regulations as the receiving State may adopt shall be construed
as including reference to any law in force in the Republic
relating to the quarantine, or the prohibition or restriction of
the importation into or the exportation from the Republic of
animals, plants, or goods; provided, that any immunity from
jurisdiction that a person may possess or enjoy by virtue of
Subsection (I) of this Section, shall not be prejudiced;
(f) the reference in paragraph 4 of Article 37 to the extent to
which privileges and immunities are admitted by the receiving
State, and the immunities that may be granted by the receiving
State, shall, so far as they relate to immunities, be construed as
may be conferred by an order under Subsection (3) of this
Section;
(g) the reference in paragraph 2 of Article 38 to the extent to
which privileges and immunities are admitted by the receiving
State shall, so far as it relates to immunities, be construed, in
relation to persons to whom Section 704 of this Chapter
applied, as a reference to immunities conferred by that Section,
and, in relation to other persons to whom that Paragraph
applies, as a reference to such immunities as may be conferred
by an order under Subsection (2) of this Section. [P.L. 1988-31, §3.]
§704. Marshallese residents and citizens.
The members of the administrative and technical staff, and members of the
service staff, of a mission who are Marshallese citizens or are permanently
resident in the Marshall Islands shall be accorded immunity from
jurisdiction, and inviolability, only with respect to official acts performed in
the exercise of their functions. [P.L. 1988-31, §4.]
§705. Withdrawal of diplomatic privileges and immunities.
Where the Minister is satisfied that the privileges and immunities accorded
in relation to a mission of the Republic in any State, or to persons connected
with that mission, are less than those conferred by or by virtue of this
Chapter in relation to the mission of that State or to persons connected with
that mission, he may, by order, withdraw, modify or restrict, in relation to
that mission or to persons connected with that mission, such of the
privileges and immunities so conferred to such extent as appears to him to
be proper. [P.L. 1988-31, §5.]
§706. International Organizations.
(1) This Section shall apply to any organization declared by the Minister
by order, to be an organization of which two or more States or the
Governments thereof are members.
(2) The Minister may from time to time, by order:
(a) provide that any organization to which this Section applies
shall, to such extent as may be specified in the order, have the
privileges and immunities specified in the Second Schedule
appearing at the end of this Chapter, and shall also have the
legal capacities of a body corporate;
(b) confer upon:
(i) any persons who are representatives (whether of
Government or not) of any organ of the organization or
at any conference convened by the organization or are
members of any committee of the organization or of any
organ thereof;
(ii) such officers or classes of officers of the organization as
are specified in the order, being the holders of such high
offices in the organization as are so specified; or
(iii) such persons employed on missions on behalf of the
organization as are specified in the order, to such extent
as may be specified in the order, the privileges and
immunities specified in the Third Schedule appearing at
the end of this Chapter; and
(c) confer upon such other classes of officers and servants of the
organization as are specified in the order, to such extent as
may be so specified, the privileges and immunities specified in
the Fourth Schedule appearing at the end of this Chapter .
(3) The Fifth Schedule appearing at the end of this Chapter shall have
effect for the purpose of extending to the staffs of such
representatives and members as are mentioned in Subsection (2)(b)(i)
and to the members of the families forming part of the household of
officers of the organization any privileges and immunities conferred
on the representatives, members, or officers under that paragraph,
except in so far as the operation of the Fifth Schedule is excluded by
the order conferring the privileges and immunities: provided, that no
order made under the provisions of this Subsection shall confer any
privilege or immunity upon any person as the representative of the
Government of the Marshall Islands a member of the staff of such a
representative. [P.L. 1988-31, §6.]
§707. Members of international organizations employed by Government.
(1) Whenever the services of any person are provided for appointment to
the public service of the Republic pursuant to an agreement between
any of the international organizations specified in the Sixth Schedule
appearing at the end of this Chapter and the Government of the
Marshall Islands, it shall be lawful for the Minister by order to confer
upon any such person to such extent as may be specified therein the
immunities and privileges set out in the Seventh Schedule appearing
at the end of this Chapter .
(2) Every order made under the provisions of Subsection (1) of this
Section, shall state the date from which the immunities and privileges
thereby conferred shall take effect.
(3) Whenever any person ceases to be entitled to the immunities and
privileges conferred by any order made under this Chapter the
Minister shall make an order to that effect.
(4) The Minister may at any time by order add to, vary or delete the
whole or any part of the Sixth Schedule with effect from the date
specified in such notice.
(5) The fact that any person is or was entitled or not entitled to any of the
immunities or privileges set out in the Seventh Schedule may be
conclusively proved by producing the relevant order. [P.L. 1988-31, §7.]
§708. Persons employed on duties within the Republic.
(1) Whenever the services of any person are provided by a State, an
organization, or by an agency, by whatever name called, sponsored
by a State or organization, for duties within the Marshall Islands
approved by the Minister, and such person is not entitled to
immunities and privileges under the provisions of either Section 706
or Section 707 of this Chapter, the Minister may by order either:
(a) declare the members of any such organization or agency
specified in the order to be persons who shall be entitled to the
immunities and privileges set out in the Eighth Schedule
appearing at the end of this Chapter; or
(b) confer upon any such person such of the immunities and
privileges set out in the Eighth Schedule as may be specified in
the order.
(2) Every order made under the provisions of Subsection (1)(b) of this
Section, shall state the date from which immunities and privileges
thereby conferred shall take effect.
(3) Whenever any person ceases to be entitled to the immunities and
privileges conferred by any order made under the provisions of
Subsection (1)(b) of this Section, the Minister shall cause a notice to
that effect to be published in the Gazette.
(4) The fact that any person is or was entitled or not entitled to any of the
immunities or privileges set out in the Eighth Schedule may be
conclusively proved by producing the Gazette containing the
relevant order or notice, whichever is the case. [P.L. 1988-31, §8.]
§709. International Court of Justice.
The Minister may from time to time by order confer on the Judges and
Registrars of the international Court of Justice established by the Charter of
the United Nations, and on suitors to that Court and their agents, counsel,
and advocates, such privileges, immunities, and facilities, as may be
required to give effect to any resolution of, or convention approved by, the
General Assembly of the United Nations. [P.L. 1988-31, §9.]
§710. International conferences.
Where a conference is held in the Republic and is attended by
representatives of the Government of the Marshall Islands and the
Government or Governments of one or more States or of any of the
territories for whose international relations any of those Governments is
responsible, and it appears to the Minister that doubts may arise as to the
extent to which the representatives of those Governments (other than the
Government of the Marshall Islands) and members of their official staffs are
entitled to privileges and immunities, the Minister may, by notice in the
Gazette, direct that every representative of any such Government (other
than the Government of the Marshall Islands) shall be accorded such of the
privileges and immunities conferred by or by virtue of Sections 703 and 704
of this Chapter, on a diplomatic agent as the Minister specifies, and that
such of the members of his official staff as the Minister may direct shall be
accorded such of the privileges and immunities conferred by virtue of
Sections 703 and 704 of this Chapter, on members of the diplomatic staff or
the administrative and technical staff of a diplomatic mission as the Minister
specifies. [P.L. 1988-31, §10.]
§711. Reciprocal treatment.
Nothing in this Chapter shall be construed as precluding the Minister from
declining to accord privileges or immunities to, or from withdrawing,
modifying, or restricting privileges or immunities in relation to, nationals or
representatives of any State, or the Government thereof, on the ground that
such State, or the Government thereof, is failing to accord corresponding
privileges or immunities to the Marshall Islands. [P.L. 1988-31, §11.]
§712. Exemption from taxation.
(1) Notwithstanding anything to the contrary in any Act, the Minister,
with the concurrence of the Minister responsible for Finance, may
from time to time wholly or partly exempt from any public or local
tax, duty, rate, levy, or fee any of the following Governments
or persons:
(a) the Government of any State or the Government of any
territory for whose international relations the Government of
any such State is responsible or any office or organization
forming part of, or sponsored by, any such Government;
(b) a representative or officer of the Government of any country
other than the Marshall Islands or of any provisional
Government, national committee, international organization or
other authority recognized by the Republic, if he is
temporarily resident in the Marshall Islands in accordance
with any arrangement made with the Government of the
Marshall Islands;
(c) a member of the official or domestic staff, or a spouse or
dependent child, of any person to whom Paragraph (b) of this
Subsection applies.
(2) Subject to the provisions of any international convention, treaty or
arrangement to which the Republic is a party, where a person who is
a member of the official or domestic staff of a person to whom
paragraph (b) of Subsection (l)(b) of this Section applies is a
Marshallese citizen and not a citizen of the country concerned, or is
not resident in the Marshall Islands solely for the purpose of
performing his duties as such a member, that person shall not, and
the spouse and dependent children of that person shall not by reason
only of their being a member of his family, be entitled to any
exemption granted under Subsection (1) of this Section. [P.L. 1988-31, §12.]
§713. General exemptions.
(1) The powers conferred on the Minister by Sections 706, 707 and 712 of
this Chapter shall be deemed to include power to exempt from any
fee or duty under any Act, any instrument or class of instruments to
which any organization, government, or person, as the case may be to
which or to whom the order or exemption applies is a party.
(2) The powers conferred on the Minister by Section 712 of this Chapter,
shall be deemed to include power on the death of any person referred
to in Subsection (1)(b) or (c) of Section 712 of this Chapter, to exempt
any instrument or document or class of instrument or documents
made for or relating to the appointment of an executor or
administrator in the estate of that person, or to the administration or
distribution of the estate from any fee or duty under any Act.
(3) Any exemption granted by the Minister under Section 712 of this
Chapter, may be granted either unconditionally or subject to such
conditions as the Minister thinks fit, and the Minister may at any time
revoke any such exemption or revoke, vary, or add to any such
conditions.
(4) Notwithstanding the provisions of any exemption referred to in
Subsection (3), any question arising as to the nature or extent of any
such exemption, or to the governments or persons entitled to any
such exemption, shall be referred to and be determined by the
Minister. The decision of the Minister shall not be liable to be
challenged, reviewed, quashed or called in question in any court.[P.L. 1988-31, §13.]
§714. Refunds of payments.
Where any loss is suffered by any local authority, public body, or person by
reason of giving effect to any fiscal privilege accorded pursuant to
Section 703 of this Chapter, or to any exemption granted under Sections 706,
708,709, or 710 of this Chapter, the Minister responsible for Finance may,
with the approval of the Cabinet, direct that such payments be made from
the General Fund to reimburse that loss. [P.L. 1988-31, §14.]
§715. Certificate of Minister.
If, in any proceedings, any question arises whether or not any person or any
organization is or was at any time or, with respect to any period, accorded
any privilege or immunity under or by virtue of this Chapter, a certificate
issued by the Minister stating any fact relevant to that question shall be
conclusive evidence of that fact. [P.L. 1988-31, §15.]
§716. Saving.
This Chapter shall affect any legal proceedings begun before the
commencement of this Chapter . [P.L. 1988-31, §16.]
§717. Regulations.
The Minister may make regulations for such matters as are contemplated by
or necessary for giving full affect to this Chapter and for the due
administration thereof. [P.L. 1988-31, §17.]
l Page 15
FIRST SCHEDULE
Reference Section:
702(l)(a), Diplomatic Privileges and Immunities Act 1988
THE VIENNA CONVENTION ON DIPLOMATIC RELATIONS
RECALLING that peoples of all nations from ancient times have recognized the
status of diplomatic agents.
HAVING IN MIND the purposes and principles of the Charter of the United
Nations concerning the sovereign equality of States, the maintenance of
international peace and security, and the promotion of friendly relations among
nations.
BELIEVING that an international convention on diplomatic intercourse, privileges
and immunities would contribute to the development of friendly relations among
nations, irrespective of their differing constitutional and social systems.
REALIZING that the purpose of such privileges and immunities is not to benefit
individuals but to ensure the efficient performance of the functions of diplomatic
missions as representing States.
AFFIRMING that the rules of customary international law should continue to
govern questions not expressly regulated by the provisions of the present
Convention.
HAVE AGREED as follows:
ARTICLE 1
For the purpose of the present Convention, the following expressions shall
have the meanings hereunder assigned to them:
(a) the “head of the mission” is the person charged by the sending
State with the duty of acting in that capacity;
(b) the “members of the mission” are the head of the mission and
the members of the staff of the mission;
(c) the “members of the staff of the mission” are the members of
the diplomatic staff, of the administrative and technical staff
and of the service staff of the mission;
(d) the “members of the diplomatic staff” are the members of the
staff of the mission having diplomatic rank:
(e) a “diplomatic agent” is the head of the mission or a member of
the diplomatic staff of the mission;
(f) the “members of the administrative and technical staff” are the
members of the staff of the mission employed in the
administrative and technical service of the mission;
(g) the “members of the service staff” are the members of the staff
of the mission in the domestic service of the mission;
(h) a “private servant” is a person who is in the domestic service
of a member of the mission and who is not an employee of the
sending Staff;
(i) the “premises of the mission” are the buildings or parts of
buildings and the land ancillary thereto, irrespective of
ownership, used for the purposes of the mission including the
residence of the head of the mission.
ARTICLE 2
The establishment of diplomatic relations between States, and of permanent
diplomatic missions, takes place by mutual consent.
ARTICLE 3
(1) The functions of a diplomatic mission consist inter alia in:
(a) representing the sending State in the receiving State;
(b) protecting in the receiving State the interests of the sending
State and of its nationals, within the limits permitted by
international law;
(c) negotiating with the Government of the receiving State;
(d) ascertaining by all lawful means conditions and developments
in the receiving State, and reporting thereon to the
government of the sending State;
(e) promoting friendly relations between the sending State and
the receiving State, and developing their economic cultural
and scientific relations.
(2) Nothing in the present Convention shall be construed as preventing
the performance of consular functions by a diplomatic mission.
l Page 17
ARTICLE 4
(1) The sending State must make certain that the agreement of the
receiving State has been given for the person it proposes to accredit
as head of the mission to that State.
(2) The receiving State is not obliged to give reasons to the sending State
for a refusal of agreement.
ARTICLE 5
(1) The sending State may, after it has given due notification to the
receiving States concerned, accredit a head of mission or assign any
member of the diplomatic staff, as the case may be, to more than one
State, unless there is express objection by any of the receiving States.
(2) If the sending State accredits a head of mission to one or more other
States it may establish a diplomatic mission headed by a charge’
d’affaires ad interim in each State where the head of mission has not
his permanent seat.
(3) A head of mission or any member of the diplomatic staff of the
mission may act as representative of the sending State to any
international organization.
ARTICLE 6
Two or more States may accredit the same person as head of mission of
another State, unless objection is offered by the receiving State.
ARTICLE 7
Subject to the provisions of Articles 5, 8, 9 and 11, the sending State may
freely appoint the members of the staff of the mission. In the case of
military, naval or air attaches, the receiving State may require their names to
be submitted beforehand, for its approval.
ARTICLE 8
(1) Members of the diplomatic staff of the mission should in principle be
of the nationality of the sending State.
(2) Members of the diplomatic staff of the mission may not be appointed
from among persons having the nationality of the receiving State,
except with the consent of that State which may be withdrawn at any
time.
(3) The receiving State may reserve the same right with regard to
nationals of a third State who are not also nationals of the sending
State.
ARTICLE 9
(1) The receiving State may at any time and without having to explain its
decision, notify the sending State that the head of the mission or any
member of the diplomatic staff of the mission is persona non grata or
that any other member of the staff of the mission is not acceptable. In
any such case, the sending State shall, as appropriate, either recall the
person concerned or terminate his functions with the mission. A
person may be declared non grata or not acceptable before arriving in
the territory of the receiving State.
(2) If the sending State refuses or fails within a reasonable period to carry
out its obligations under Paragraph I of this Article, the receiving
State may refuse to recognize the person concerned as a member of
the mission
ARTICLE 10
(1) The Ministry for Foreign Affairs of the receiving State, or such other
ministry as may be agreed, shall be notified of:
(a) the appointment of members of the mission, their arrival and
their final departure or the termination of their functions with
the mission;
(b) the arrival and final departure of a person belonging to the
family of a member of the mission and, where appropriate, the
fact that a person becomes or ceases to be a member of the
family of a member of the mission;
(c) the arrival and final departure of private servants in the
employ of persons referred to in Subparagraph (a) of this
Paragraph and, where appropriate, the fact that they are
leaving the employ of such persons;
l Page 19
(d) the engagement and discharge of persons resident in the
receiving State as members of the mission or private servants
entitled to privileges and immunities.
(2) Where possible, prior notification of arrival and final departure shall
also be given.
ARTICLE 11
(1) In the absence of specific agreement as to the size of the mission, the
receiving State may require that the sue of a mission be kept within
limits considered by it to be reasonable and normal, having regard to
circumstances and conditions in the receiving State and to the needs
of the particular mission.
(2) The receiving State may equally, within similar bounds and on a non-
discriminatory basis, refuse to accept officials of a particular category.
ARTICLE 12
The sending State may not, without the prior express consent of the
receiving State, establish offices forming part of the mission in localities
other than those in which the mission itself is established.
ARTICLE 13
(1) The head of the mission is considered as having taken up his
functions in the receiving State either when he has presented his
credentials or when he has notified his arrival and a true copy of his
credentials has been presented to the Ministry for Foreign Affairs of
the receiving State, or such other ministry as may be agreed, in
accordance with the practice prevailing in the receiving State which
shall be applied in a uniform manner.
(2) The order of presentation of credentials or of a true copy thereof will
be determined by the date and time of the arrival of the head of the
mission.
ARTICLE 14
(1) Heads of mission are divided into three classes, namely:
(a) that of ambassadors or nuncios accredited to Heads of State,
and other heads of mission of equivalent rank;
(b) that of envoys, ministers and internuncios accredited to Heads
of State;
(c) that of charge’ d’affaires accredited to Ministers for Foreign
Affairs.
(2) Except as concerns precedence and etiquette, there shall be no
differentiation between heads of mission by reason of their class.
ARTICLE 15
The class to which the heads of their missions are to be assigned shall be
agreed between States.
ARTICLE 16
(1) Heads of mission shall take precedence in their respective classes in the order of the
date and time of taking up their functions in accordance with Article 13.
(2) Alterations in the credentials of a head of mission not involving any change of class
shall not affect his precedence.
ARTICLE 17
The precedence of the members of the diplomatic staff of the mission shall
be notified by the head of the mission to the Ministry for Foreign Affairs or
such other ministry as may be agreed.
ARTICLE 18
The procedure to be observed in each State for the reception of heads of
mission shall be uniform in respect of each class.
ARTICLE 19
(1) If the post of head of the mission is vacant, or if the head of the
mission is unable to perform his functions, a charge’ d’affaires ad
interim shall act provisionally as head of the mission. The name of
the charge’ d’affaires ad interim shall be notified, either by the head
of the mission or, in case he is unable to do so, by the Ministry for
Foreign Affairs of the sending State to the Ministry for Foreign
Affairs of the receiving State or such other ministry as may be agreed.
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(2) In cases where no member of the diplomatic staff of the mission is
present in the receiving State, a member of the administrative and
technical staff may, with the consent of the receiving State, be
designated by the sending State to be in charge of the current
administrative affairs of the mission.
ARTICLE 20
The mission and its head shall have the right to use the flag and emblem of
the sending State on the premises of the mission, including the residence of
the head of the mission, and his means of transport.
ARTICLE 21
(1) The receiving State shall either facilitate the acquisition on its
territory, in accordance with its laws, by the sending State of
premises necessary for its mission or assist the latter in obtaining
accommodation in some other way.
(2) It shall also, where necessary, assist the mission in obtaining suitable
accommodation for their members.
ARTICLE 22
(1) The premises of the mission shall be inviolable. The agents of the
receiving State may not enter them, except with the consent of the
head of the mission.
(2) The receiving State is under a special duty to take all appropriate
steps to protect the premises of the mission against any intrusion or
damage and to prevent any disturbance of the peace of the mission or
impairment of its dignity.
(3) The premises of the mission, their furnishings and other property
thereon and the means of transport of the mission shall be immune
from search, requisition. attachment or execution.
ARTICLE 23
(1) The sending State and the head of the mission shall be exempt from
national, regional and municipal dues and taxes in respect of the
premises of the mission, whether owned or leased, other than such as
represent payment for specific services rendered.
(2) The exemption from taxation referred to in this Article shall not
apply to such dues and taxes payable under the law of the receiving
State by persons contracting with the sending State or the head of the
mission.
ARTICLE 24
The archives and documents of the mission shall be inviolable at any time
and wherever they may be.
ARTICLE 25
The receiving State shall accord full facilities for the performance of the
functions of the mission.
ARTICLE 26
Subject to its laws and regulations concerning Zones entry into which is
prohibited or regulated for reasons of natural security, the receiving State
shall ensure to all members of the mission freedom of movement and travel
in its territory.
ARTICLE 27
(1) The receiving State shall permit and protect free communication on
the part of the mission for all official purposes. In communicating
with the Government and the other mission and consulates of the
sending State, wherever situated, the mission may employ all
appropriate means, including diplomatic couriers and messages in
code or cipher. However, the mission may install and use a wireless
transmitter only with the consent of the receiving State.
(2) The official correspondence of the mission shall be inviolable. Official
correspondence means all correspondence relating to the mission and
its functions.
(3) The diplomatic bag shall not be opened or detained.
(4) The packages constituting the diplomatic bag must bear visible
external marks of their character and may contain only diplomatic
documents or articles intended for official use.
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(5) The diplomatic courier, who shall be provided with an official
document indicating his status and the number of packages
constituting the diplomatic bag shall be protected by the receiving
State in the performance of his functions. He shall enjoy personal
inviolability and shall not be liable to any form of arrest or detention.
(6) The sending State or the mission may designate diplomatic couriers
ad hoc. In such cases, the provisions of Paragraph 5 of this Article,
shall also apply, except that the immunities therein mentioned shall
cease to apply when such a courier has delivered to the consignee the
diplomatic bag in his charge.
(7) The diplomatic bag may be entrusted to the captain of a commercial
aircraft scheduled to land at an authorized port of entry. He shall be
provided with an official document indicating the number of
packages constituting the bag but he shall not be considered to be a
diplomatic courier. The mission may send one of its members to take
possession of the diplomatic bag directly and freely from the captain
of the aircraft.
ARTICLE 28
The fees and charges levied by the mission in the course of its official duties
shall be exempt from all dues and taxes.
ARTICLE 29
The person of a diplomatic agent shall be inviolable. He shall not be liable to
any form of arrest or detention. The receiving State shall treat him with due
respect and shall take all appropriate steps to prevent any attack on his
person, freedom or dignity.
ARTICLE 30
(1) The private residence of a diplomatic agent shall enjoy the same
inviolability and protection as the premises of the mission.
(2) His papers, correspondence and, except as provided in paragraph 3
of Article 31, his property, shall likewise enjoy inviolability.
ARTICLE 31
(1) A diplomatic agent shall enjoy immunity from the criminal
jurisdiction of the receiving State. He shall also enjoy immunity from
its civil and administrative jurisdiction, except in the case of:
(a) a real action relating to private immovable property situated in
the territory of the receiving State, unless he holds it on behalf
of the sending State for the purposes of the mission;
(b) an action relating to succession in which the diplomatic agent
is involved as executor, administrator, heir or legatee as a
private person and not on behalf of the sending State;
(c) an action relating to any professional or commercial activity
exercised by the diplomatic agent in the receiving State outside
his official functions.
(2) A diplomatic agent is not obliged to give evidence as a witness.
(3) No measures of execution may be taken in respect of a diplomatic
agent except in the cases coming under Subparagraphs (a), (b) and (c)
of Paragraph I of this Article, and provided that the measures
concerned can be taken without infringing the inviolability of his
person or of his residence.
(4) The immunity of a diplomatic agent from the jurisdiction of the
receiving State does not exempt him from the jurisdiction of the
sending State.
ARTICLE 32
(1) The immunity from jurisdiction of diplomatic agents and of persons
enjoying immunity under Article 37 may be waived by the sending
State.
(2) Waiver must always be express.
(3) The initiation of proceedings by a diplomatic agent or by a person
enjoying immunity from jurisdiction under Article 37 shall preclude
him from invoking immunity from jurisdiction in respect of any
counterclaim directly connected with the principal claim.
(4) Waiver of immunity from jurisdiction in respect of civil or
administrative proceedings shall not be held to imply waiver of
l Page 25
immunity in respect of the execution of the judgment. for which a
separate waiver shall be necessary.
ARTICLE 33
(1) Subject to the provisions of Paragraph 3 of this Article, a diplomatic
agent shall with respect to services rendered for the sending State be
exempt from social security provisions which may be in force in the
receiving state.
(2) The exemption provided for in Paragraph 1 of this Article shall also
apply to private servants who are in the sole employ of a diplomatic
agent, on condition:
(a) that they are not nationals of or permanent residents in the receiving
State; and
(b) that they are covered by the social security provisions which may be
in force in the sending State or a third State.
(3) A diplomatic agent who employs persons to whom the exemption
provided for in Paragraph 2 of this Article does not apply shall
observe the obligations which the social security provisions of the
receiving State impose upon employers.
(4) The exemption provided for in Paragraphs 1 and 2 of this Article
shall not preclude voluntary participation in the social security
system of the receiving State provided that such participation is
permitted by that State.
(5) The provisions of this Article shall not affect bilateral or multilateral
agreements concerning social security concluded previously and
shall not prevent the conclusion of such agreements in the future.
ARTICLE 34
A diplomatic agent shall be exempt from all dues and taxes, personal or real,
national, regional or municipal. except:
(a) indirect taxes of a kind which are normally incorporated in the
price of goods or services;
(b) dues and taxes on private immovable property situated in the
territory of the receiving State, unless he holds it on behalf of
the sending State for the purposes of the mission;
(c) estate, succession or inheritance duties levied by the receiving
State, subject to the provisions of Paragraph 4 of Article 39;
(d) dues and taxes on private income having its source in the
receiving State and capital taxes on investments made in
commercial undertakings in the receiving State;
(e) charges levied for specific services rendered;
(f) registration, court or record fees, mortgage dues and stamp
duty, with respect to immovable property, subject to the
provisions of Article 23.
ARTICLE 35
The receiving State shall exempt diplomatic agents from all personal
services, from all public service of any kind whatsoever, and from military
obligations such as those connected with requisitioning, military
contributions and billeting.
ARTICLE 36
(1) The receiving State shall, in accordance with such laws and
regulations as it may adopt, permit entry of and grant exemption
from all customs duties, taxes, and related charges other than charges
for storage, cartage and similar services, on:
(a) articles for the official use of the mission;
(b) articles for the personal use of a diplomatic agent or members
of his family forming part of his household, including articles
intended for his establishment.
(2) The personal baggage of a diplomatic agent shall be exempt from
inspection, unless there are serious grounds for presuming that it
contains articles not covered by the exemptions mentioned in
Paragraph I of this Article, or articles the import or export of which is
prohibited by the law or controlled by the quarantine regulations of
the receiving State. Such inspection shall be conducted only in the
presence of the diplomatic agent or of his authorized representative.
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ARTICLE 37
(1) The members of the family of a diplomatic agent forming part of his
household shall, if they are not nationals of the receiving State, enjoy
the privileges and immunities specified in Articles 29 to 36.
(2) Members of the administrative and technical staff of the mission,
together with members of their families forming part of their
respective households, shall, if they are not nationals of or
permanently resident in the receiving State, enjoy the privileges and
immunities specified in Articles 29 to 35, except that the immunity
from civil and administrative jurisdiction of the receiving State
specified in Paragraph 1 of Article 31 shall not extend to acts
performed outside the course of their duties. They shall also enjoy the
privileges specified in Article 36, Paragraph I, in respect of articles
imported at the time of first installation.
(3) Members of the service staff of the mission who are not nationals of
or permanently resident in the receiving State shall enjoy immunity
in respect of acts performed in the course of their duties, exemption
from dues and taxes on the emoluments they receive by reason of
their employment and the exemption contained in Article 33.
(4) Private servants of members of the mission shall, if they are not
nationals of or permanently resident in the receiving State, be exempt
from dues and taxes on the emoluments they receive by reason of
their employment. In other respects, they may enjoy privileges and
immunities only to the extent admitted by the receiving State.
However, the receiving State must exercise its jurisdiction over those
persons in such a manner as not to interfere unduly with the
performance of the functions of the mission.
ARTICLE 38
(1) Except insofar as additional privileges and immunities may be
granted by the receiving State, a diplomatic agent who is a national of
or permanently resident in that State shall enjoy only immunity from
jurisdiction, and inviolability, in respect of official acts performed in
the exercise of his functions.
(2) Other members of the staff of the mission and private servants who
are nationals of or permanently resident in the receiving State shall
enjoy privileges and immunities only to the extent admitted by the
receiving State. However, the receiving State must exercise its
jurisdiction over those persons in such a manner as not to interfere
unduly with the performance of the functions of the mission.
ARTICLE 39
(1) Every person entitled to privileges and immunities shall enjoy them
from the moment he enters the territory of the receiving State on
proceeding to take up his post or, if already in its territory, from the
moment when his appointment is notified to the Ministry for Foreign
Affairs or such other ministry as may be agreed.
(2) When the functions of a person enjoying privileges and immunities
have come to an end, such privileges and immunities shall normally
cease at the moment when he leaves the country, or on expiry of a
reasonable period in which to do so, but shall subsist until that time,
even in case of armed conflict. However, with respect to acts
performed by such a person in the exercise of his functions as a
member of the mission, immunity shall continue to subsist.
(3) In case of the death of a member of the mission, the members of his
family shall continue to enjoy the privileges and immunities to which
they are entitled until the expiry of a reasonable period in which to
leave the country.
(4) In the event of the death of a member of the mission not a national of
or permanently resident in the receiving State or a member of his
family forming part of his household, the receiving State shall permit
the withdrawal of the movable property of the deceased, with the
exception of any property acquired in the country the export of which
was prohibited at the time of his death. Estate, succession and
inheritance duties shall not be levied on movable property the
presence of which in the receiving State was due solely to the
presence there of the deceased as a member of the mission or as a
member of the family of a member of the mission.
ARTICLE 40
(1) If a diplomatic agent passes through or is in the territory of a third
State, which has granted him a passport visa if such visa was
necessary, while proceeding to take up or to return to his post, or
l Page 29
when returning to his own country, the third State shall accord him
inviolability and such other immunities as may be required to ensure
his transit or return. The same shall apply in the case of any members
of his family enjoying privileges or immunities who are
accompanying the diplomatic agent, or traveling separately to join
him or to return to their country.
(2) In circumstances similar to those specified in Paragraph 1 of this
Article, third States shall not hinder the passage of members of the
administrative and technical or service staff of a mission, and of
members of their families, through their territories.
(3) Third States shall accord to official correspondence and other official
communications in transit, including messages in code or cipher, the
same freedom and protection as is accorded by the receiving State.
They shall accord to diplomatic couriers, who have been granted a
passport visa if such visa was necessary, and diplomatic bags in
transit the same inviolability and protection as the receiving State is
bound to accord.
(4) The obligations of third States under Paragraphs 1, 2 and 3 of this
Article shall also apply to the persons mentioned respectively in
those paragraphs, and to official communications and diplomatic
bags, whose presence in the territory of the third State is due to force
majeure.
ARTICLE 41
(1) Without prejudice to their privileges and immunities, it is the duty of
all persons enjoying such privileges and immunities to respect the
laws and regulations of the receiving State. They also have a duty not
to interfere in the internal affairs of that State.
(2) All official business with the receiving State entrusted to the mission
by the sending State shall be conducted with or through the Ministry
for Foreign Affairs of the receiving State or such other ministry as
may be agreed.
(3) The premises of the mission must not be used in any manner
incompatible with the functions of the mission as laid down in the
present Convention or by other rules of general international law or
by any special agreements in force between the sending and the
receiving State.
ARTICLE 42
A diplomatic agent shall not in the receiving State practice for personal
profit any professional or commercial activity.
ARTICLE 43
The function of a diplomatic agent comes to an end, inter alia:
(a) on notification by the sending State to the receiving State that
the function of the diplomatic agent has come to an end:
(b) on notification by the receiving State to the sending State that,
in accordance with paragraph 2 of Article 9, it refuses to
recognize the diplomatic agent as a member of the mission.
ARTICLE 44
The receiving State must, even in case of armed conflict, grant facilities in
order to enable persons enjoying privileges and immunities, other than
nationals of the receiving State, and members of the families of such persons
irrespective of their nationality, to leave at the earliest possible moment. It
must, in particular, in case of need, place at their disposal the necessary
means of transport for themselves and their property.
ARTICLE 45
If diplomatic relations are broken off between two States, or if a mission is
permanently or temporarily recalled:
(a) the receiving State must, even in case of armed conflict, respect
and protect the premises of the mission, together with its
property and archives;
(b) the sending State may entrust the custody of the premises of
the mission, together with its property and archives, to a third
State acceptable to the receiving State;
(c) the sending State may entrust the protection of its interests
and those of its nationals to a third State acceptable to the
receiving State.
l Page 31
ARTICLE 46
A sending State may with the prior consent of a receiving State, and at the
request of a third State not represented in the receiving State, undertake the
temporary protection of the interests of the third State and of its nationals.
ARTICLE 47
(1) In the application of the provisions of the present Convention, the
receiving State shall not discriminate as between States.
(2) However, discrimination shall not be regarded as taking place:
(a) where the receiving State applies any of the provisions of the
present Convention restrictively because of a restrictive
application of that provision to its mission in the sending State;
(b) where by custom or agreement States extend to each other
more favorable treatment than is required by the provisions of
the present Convention.
ARTICLE 48
The present Convention shall be open for signature by all States Members of
the United Nations or of any of the specialized agencies or Parties to the
Statute of the International Court of Justice, and by any other State invited
by the General Assembly of the United Nations to become a Party to the
Convention, as follows: until 31 October, 1961, at the Federal Ministry for
Foreign Affairs of Austria and subsequently, until 31 March, 1962, at the
United Nations Headquarters in New York.
ARTICLE 49
The present Convention is subject to ratification. The instruments of
ratification shall be deposited with the Secretary-General of the United
Nations.
ARTICLE 50
The present Convention shall remain open for accession by any State
belonging to any of the four categories mentioned in Article 48. The
instruments of accession shall be deposited with the Secretary-General of
the United Nations.
ARTICLE 51
(1) The present Convention shall enter into force on the thirtieth day
following the date of deposit of the twenty-second instrument of
ratification or accession with the Secretary-General of the United
Nations.
(2) For each State ratifying or acceding to the Convention after the
deposit of the twenty-second instrument of ratification or accession,
the Convention shall enter into force on the thirtieth day after deposit
by such State of its instrument of ratification or accession.
ARTICLE 52
The Secretary-General of the United Nations shall inform all States
belonging to any of the four categories mentioned in Article 48:
(a) of signatures to the present Convention and of the deposit of
instruments of ratification or accession, in accordance with
Articles 48, 49 and 50;
(b) of the date on which the present Convention will enter into
force, in accordance with Article 51.
ARTICLE 53
The original of the present Convention, of which the Chinese, English,
French, Russian and Spanish texts are equally authentic, shall be deposited
with the Secretary-General of the United Nations, who shall send certified
copies thereof to all States belonging to any of the four categories mentioned
in Article 48.
IN WITNESS WHEREOF the undersigned Plenipotentiaries, being duly
authorized thereto by their respective Governments, have signed the present
Convention.
DONE AT VIENNA, the eighteenth day of April one thousand nine
hundred and sixty-one.

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SECOND SCHEDULE
Reference Section:
706(2)(a). Diplomatic Privileges and Immunities Act 1988
PRIVILEGES AND IMMUNITIES OF INTERNATIONAL ORGANIZATIONS:
(1) Immunity from suit and legal process.
(2) The like inviolability of official premises and archives as is accorded
in respect of the official premises and archives of a diplomatic
mission.
(3) Immunity in relation to its property and assets, wherever located and
by whomsoever held, from search, requisition, confiscation,
expropriation, or any other form of interference.
(4) The like exemption from taxes and rates, other than taxes on the
importation of goods, as is accorded to the Government of any
foreign State.
(5) Exemption from taxes on the importation of goods directly imported
by the organization for its official use in the Marshall Islands or for
exportation. or on the importation of any publications of the
organization directly imported by it, subject to compliance with such
conditions as the Minister responsible for finance may determine for
the protection of the revenue.
(6) Exemption from prohibitions and restrictions on importation or
exportation in the case of goods directly imported or exported by the
organization for its official use and in the case of any publications of
the organization directly imported or exported by it, subject to
compliance with such conditions as the Minister responsible for
finance may determine for the protection of the public health, the
prevention of diseases in plants and animals, and otherwise in the
public interest.
(7) The right to avail itself, for telegraphic communications sent by it and
containing only matter intended for publication by the press or for
broadcasting (including communications addressed to or despatched
from places outside the Republic of the Marshall Islands), of any
reduced rates applicable for the corresponding service in the case of
press telegrams.
THIRD SCHEDULE
Reference Section:
706(2)(b), Diplomatic Privileges and Immunities Act 1988
PRIVILEGES AND IMMUNITIES OF REPRESENTATIVES, MEMBERS OF
COMMITTEES, HIGH OFFICERS, AND PERSONS ON MISSIONS:
(1) The like immunity from suit and legal process as is accorded to a
diplomatic agent.
(2) The like inviolability of residence, official premises. and official
archives as is accorded to a diplomatic agent.
(3) The like exemption from taxes and rates as is accorded to a
diplomatic agent.
FOURTH SCHEDULE
Reference Section:
706(2)(c), Diplomatic Privileges and Immunities Act 1988
PRIVILEGES AND IMMUNITIES OF OTHER OFFICERS AND SERVANTS:
(1) Immunity from suit and legal process in respect of things done or
omitted to be done in the course of the performance of official duties.
(2) Exemption from taxes in respect of emoluments received as an officer
or servant of the organization.
(3) Exemption from taxes on the importation of furniture and effects
imported at the time of first taking up post in the Republic of the
Marshall Islands, that exemption to be subject to compliance with
such conditions as the Minister responsible for finance may
determine for the protection of the revenue.

l Page 35
FIFTH SCHEDULE
Reference Section:
706(3), Diplomatic Privileges and Immunities Act 1988
PRIVILEGES AND IMMUNITIES OF OFFICIAL STAFF AND OF HIGH
OFFICERS’ FAMILIES:
(1) Where any person is accorded any such immunities and privileges as
are mentioned in the Third Schedule to this Act as the representative
on any organ of the organization or a member of any committee of
the organization or of an organ thereof, the members of his official
staff accompanying him as such a representative or member shall
also be accorded those immunities and privileges to the same extent
as the members of the staff of a mission are accorded the immunities
and privileges accorded to a diplomatic agent.
(2) Where any person is accorded any such privileges and immunities as
are mentioned in the Third Schedule to this Act as an officer of the
organization, the members of the family of that person who form part
of his household shall also be accorded those privileges and
immunities to the same extent as the members of the family of a
diplomatic agent who form part of his household are accorded the
privileges and immunities accorded to that diplomatic agent.

SIXTH SCHEDULE
Reference Section: 707(1); 707(4), Diplomatic Privileges and Immunities Act 1988
INTERNATIONAL ORGANIZATIONS:
The United Nations.
The International Labour Organization.
The Food and Agriculture Organization of the United Nations.
The United Nations Educational, Scientific and Cultural Organization.
The International Civil Aviation Organization.
The World Health Organization.
The International Telecommunications Union.
The World Meteorological Organization.
The International Atomic Energy Agency.
The Universal Postal Union.
The United Nations Industrial Development Organization.
The United Nations Conference on Trade and Development.
The Inter-Governmental Maritime Consultative Organization.
The International Monetary Fund
The International Bank for Reconstruction and Development.
The International Refugee Organization.
The International Finance Corporation.
The Asian Development Bank.
The Commonwealth Secretariat.
The International Court of Justice.
The South Pacific Commission.
The United Nations Office of Technical Co-Operation.
The United Nations Development Programme.
The International Development Association.
The Commission of the European Communities.
l Page 37
SEVENTH SCHEDULE
Reference Section:
707(1); 707(5). Diplomatic Privileges and Immunities Act 1988.
IMMUNITIES AND PRIVILEGES:
(1) Immunity from suit and legal process in respect of words spoken or
written and all acts performed in his official capacity.
(2) Exemption from taxation on all stipend, emoluments and allowances
paid to him by the international organization.
EIGHTH SCHEDULE
Reference Section:
708(l); 708(4), Diplomatic Privileges and Immunities Act 1988
PRIVILEGES AND IMMUNITIES OF A PERSON REFERRED TO IN SECTION 8
AND HIS FAMILY.
(1) Exemption from taxation on all stipends, emoluments and allowances
paid to such person in connection with his duties in the Republic of
the Marshall Islands.
(2) Exemption from taxes on the importation of professional and
technical equipment used by such person in connection with his
duties in the Republic of the Marshall Islands and on the importation
of furniture and effects, including one motor vehicle, of such person
and his family imported within six months from the time of first
taking up post in the Republic of the Marshall kinds that exemption
to be subject to compliance with such conditions as the Minister
responsible for finance may determine for the protection of the
revenue.