The Diplomatic Relations (Vienna Convention) Act, 1972

Section 3. Exemptions from taxes and customs duties under articles 34, 36 and 37 of the Vienna Convention, set

In force · As amended up to 2026-08

3. Exemptions from taxes and customs duties under articles 34, 36 and 37 of the Vienna Convention, set out in the Schedule to the Bill, have been regulated hitherto by notifications issued under the Sea Customs Act, 1878 (now Customs Act, 1962) and the Income-tax Act, 1922 (now 1961). The Bill now seeks to provide for these matters directly. NEW DELHI; SWARAN SINGH. The 11 th November , 1971. 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 3. No measures of execution may be taken in respect of a diplomatic agent except in the cases coming under sub-paragraphs (a), (b) and (c) of paragraph 1 of this article, and provided that the measures concerned can be taken without infringing the inviolability of his person or of his residence. 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 counter-claim directly concerned with the principal claim. 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. 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. 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. 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.

Source: India Code