In general terms, the United Nations is exempt from customs duties on items imported or exported for its official use. This exemption was established by the “Convention on the Privileges and Immunities of the United Nations,” which was adopted by the UN General Assembly in 1946. The mechanism for this exemption, however, varies from country to country. In some places the UN is fully exempt from the onset and in others the UN pays duty and get reimbursed by the government on a periodic basis. Companies should consult the terms of their tender or purchase to confirm whether the terms of sale include any reimbursable tariffs or value added taxes.