Exemption of Official Fees from Taxation

Subject(s):

Consular relations — Diplomatic immunity — Diplomatic missions — Diplomatic relations — Right to liberty of movement

This chapter explores Article 28 of the Vienna Convention on Diplomatic Relations. The Article states that the fees and charges levied by the diplomatic mission in the course of its official duties shall be exempt from all dues and taxes. The Article serves as one of the fastest to finalize by the International Law Commission, as the principle of exempting tax during a diplomatic mission is universally accepted between sovereign States. For the most part, fees and charges levied by a diplomatic mission are likely to relate to functions which might be regarded as consular in nature—for example, passport and visa fees and charges for authenticating or legalizing documents. Possible restrictions and rules applicable where a diplomatic mission performs consular functions are discussed in the context of Article 3 of the Convention.