The primary duty of the State to provide humanitarian assistance and the corresponding rights of internally displaced persons 2010, para. 91
Paragraph
Paragraph text
The Representative is concerned about instances of States imposing taxes and customs duties on international humanitarian assistance. He underlines that this assistance in fact saves the State considerable funds, as it contributes to fulfilling the State's own obligation to ensure humanitarian assistance. Moreover, given that global humanitarian resources are limited and are never sufficient to match all needs, taxes and duties levied on humanitarian assistance by one State effectively deplete the resources required to provide life-saving assistance to persons in need in other States. Humanitarian assistance should be exempt from taxes or duties directly associated with relief and assistance towards initial recovery, including value-added tax and customs duties.
Legal status
Non-negotiated soft law
Body
Special Rapporteur on the human rights of internally displaced persons
Document type
Special Procedures' report
Means of adoption
N.A.
Topic(s)
Governance & Rule of Law
Humanitarian
Person(s) affected
Persons on the move
Year
2010
Paragraph type
Other
Reference
SR Internally Displaced Persons, Report to the UNGA (2010), A/65/282, para. 91.