United Nations Convention on the Law of the Sea

Article 175
Annual audit

The records, books and accounts of the Authority, including its annual
financial statements, shall be audited annually by an independent auditor
appointed by the Assembly.

SUBSECTION G. LEGAL STATUS, PRIVILEGES
AND IMMUNITIES

Article 176
Legal status

The Authority shall have international legal personality and such legal
capacity as may be necessary for the exercise of its functions and the
fulfilment of its purposes.

Article 177
Privileges and immunities

To enable the Authority to exercise its functions, it shall enjoy in the
territory of each State Party the privileges and immunities set forth in
this subsection. The privileges and immunities relating to the Enterprise
shall be those set forth in Annex IV, article 13.

Article 178
Immunity from legal process

The Authority, its property and assets, shall enjoy immunity from legal
process except to the extent that the Authority expressly waives this
immunity in a particular case.

Article 179
Immunity from search and any form of seizure

The property and assets of the Authority, wherever located and by
whomsoever held, shall be immune from search, requisition, confiscation,
expropriation or any other form of seizure by executive or legislative
action.

Article 180
Exemption from restrictions, regulations,
controls and moratoria

The property and assets of the Authority shall be exempt from restrictions,
regulations, controls and moratoria of any nature.

Article 181
Archives and official communications of the Authority
1. The archives of the Authority, wherever located, shall be inviolable.

2. Proprietary data, industrial secrets or similar information and
personnel records shall not be placed in archives which are open to public
inspection.

3. With regard to its official communications, the Authority shall be
accorded by each State Party treatment no less favourable than that
accorded by that State to other International Organizations .

Article 182
Privileges and immunities of certain persons connected
with the Authority

Representatives of States Parties attending meetings of the Assembly, the
Council or organs of the Assembly or the Council, and the Secretary-General
and staff of the Authority, shall enjoy in the territory of each State
Party:

(a) immunity from legal process with respect to acts performed by them in
the exercise of their functions, except to the extent that the State
which they represent or the Authority, as appropriate, expressly
waives this immunity in a particular case;
(b) if they are not nationals of that State Party, the same exemptions
from immigration restrictions, alien registration requirements and
national service obligations, the same facilities as regards exchange
restrictions and the same treatment in respect of travelling
facilities as are accorded by that State to the representatives,
officials and employees of comparable rank of other States Parties.

Article 183
Exemption from taxes and customs duties

1. Within the scope of its official activities, the Authority, its assets
and property, its income, and its operations and transactions, authorized
by this Convention, shall be exempt from all direct taxation and goods
imported or exported for its official use shall be exempt from all customs
duties. The Authority shall not claim exemption from taxes which are no
more than charges for services rendered.

2. When purchases of goods or services of substantial value necessary for
the official activities of the Authority are made by or on behalf of the
Authority, and when the price of such goods or services includes taxes or
duties, appropriate measures shall, to the extent practicable, be taken by
States Parties to grant exemption from such taxes or duties or provide for
their reimbursement. Goods imported or purchased under an exemption
provided for in this article shall not be sold or otherwise disposed of in
the territory of the State Party which granted the exemption, except under
conditions agreed with that State Party.

3. No tax shall be levied by States Parties on or in respect of salaries
and emoluments paid or any other form of payment made by the Authority to
the Secretary-General and staff of the Authority, as well as experts
performing missions for the Authority, who are not their nationals.

Author: international