The Protocol between the Government of the Republic of Portugal and the European Maritime Safety Agency of 28 July 2004 ('Seat Agreement') aims at providing further administrative provisions for the relevant articles of the Protocol on the Privileges and Immunities of the European Communities.
The provisions of the Seat Agreement spell out in more detail the fiscal and financial conditions that apply to the Agency (Art. 2 - 5). It further details the rules applicable to the staff of the Agency (Art. 6).
The main conditions relevant for staff are:
- Staff is entitled to import and export free of duty personal effects in relation to their move to and from Lisbon. This is mainly relevant for staff recruited from outside the EU.
- Staff enjoys the privileges and immunities, exemptions and facilities granted by Portugal to members of a comparable category of the diplomatic corps in the Portuguese Republic (Art. 6 § 3). In practice this mainly means that staff are exempted from VAT on certain purchases and have a quota of duty free products (tobaccos, fuel, alcohol and similar).
- Staff may register a vehicle under CD or FM number plates exempt from taxes. Married staff members may register a 2nd vehicle for the spouse (similar conditions for registered couples). If this vehicle is sold after no less than four years, no tax will be imposed. The vehicle(s) may be replaced once under the same conditions