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United States Department of State / Foreign relations of the United States diplomatic papers, 1937. General
(1937)

Tax exemption and customs courtesies enjoyed by foreign diplomatic and consular officers in the United States,   pp. 991-994 PDF (1.5 MB)


Page 994


FOREIGN RELATIONS, 1937, VOLUME I
  In the absence of applicable treaty provisions, exemption from the
internal revenue tax on intoxicating liquors is not accorded consular
officers.
  There is enclosed a list showing the countries with which there are
treaties or reciprocal agreements 7 containing special provisions with
respect to customs exemptions for consular officers and official supplies.
  Supplies intended for official use of foreign embassies and legations
and foreign consulates in the United States, such as office furniture
and office material, may be entered free of duty. Exhibits of the
products of foreign countries, if forming a part of the permanent
exhibitions in the consulates may also be admitted free of duty.
  The granting of these customs exemptions to diplomatic and con-
sular officers of foreign countries is conditional upon the granting of
similar exemptions to American diplomatic and consular officers by
these countries.
  Any material imported by a foreign government to be used in con-
structing an embassy or legation building is exempted from the pay-
ment of customs duties.
  The above statement, although not exhaustive, describes some of
the more important immunities and exemptions accorded foreign
diplomatic and consular officers in the United States.
  Should the occasion arise you may bring the foregoing information
to the attention of the governments to which you are accredited, and
in so doing you may state that should those governments not be dis-
posed to grant to all American diplomatic officers in those countries
in matters relating to the exemption from taxation and customs du-
ties, privileges similar to those enjoyed by foreign diplomatic officers
in the United States, this Government will have to reconsider its
position with regard to the exemptions from taxation and customs
duties at present enjoyed by such officials in this country.
  You are instructed to make the following notation on the copies
of Diplomatic Serial No. 766 in your respective missions: "Can-
celled-see C. I. Dip. Ser. No. 2829."
  A copy of this instruction is being sent to the consular officers
merely for their information and files.
  I am [etc.]                          For the Secretary of State:
                                                G. S. MEssERSMITH
  TThere were treaties with the following countries: Cuba, El Salvador, Estonia,
Finland, Germany, Honduras, Hungary, Latvia, and Norway. Reciprocal agree-
ments existed with the following: Bolivia, Chile, China, Ecuador, Egypt,
Irish
Free State, Iran, Lithuania, Netherlands, Panama, and Sweden. The agreements
with Lithuania, Panama, and Iran pertained only to Consuls on temporary
assignments.
994


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