Exemption of Official Fees from Taxation
- Consular relations — Diplomatic immunity — Diplomatic missions — Diplomatic relations — Right to liberty of movement
The fees and charges levied by the mission in the course of its official duties shall be exempt from all dues and taxes.
Article 28, which was based on a proposal by The Netherlands, states a rule so universally accepted and practised that debate on it in the International Law Commission was limited to whether it was necessary to include it in the draft as a separate article or whether a reference in the commentary might suffice.1 It was adopted by the Vienna Conference unanimously and without amendment.2
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 above in the context of Article 3 of the Convention.