71 | II Série A - Número: 103 | 29 de Abril de 2014

and exercise/event labelled items for their personal use. This shall not include access to Allied Headquarters canteens.
e. Members and their dependents shall have access to canteens. f. Purchase of items in canteens, cafeterias and messes may be limited by age restriction or be rationed at the discretion of the Allied Headquarters or due to arrangements with the Portuguese Republic, such as the Annex to this Supplementary Agreement.
g. Rationed items shall not be disposed of by sale, barter, gift or otherwise ceded to any other person.
h. Subject to the specified restrictions on the extent of entitlements in terms of permitted quantities and disposal, and where an Allied Headquarters has not established its own canteens, messes, or cafeterias in the Portuguese Republic, members and their dependents shall be permitted to use the facilities of the nearest Allied Headquarters or of the Portuguese Armed Forces in accordance with the limitations set out in this Article.
Equally, members and their dependents shall have the right to use such facilities of their national forces, if the latter so agree and subject to the same conditions as laid down in this Article.

5. Members of an Allied Headquarters, except such members attached by the Portuguese Republic or employed by an Allied Headquarters and holding Portuguese citizenship or being permanently resident in the Portuguese Republic, are entitled members. Entitled members and their dependents shall, in addition to the entitlements in the Protocol, Article 8, paragraphs 2 and 3; the Agreement Article XI, paragraphs 4, 5, and 6; and in the paragraphs above; enjoy the rights provided below, which may be subject to further implementation by mutual arrangements:

a. Import and purchase of personal effects and furniture as in accordance with the Annex to this Supplementary Agreement. b. Import and purchase of privately owned motor vehicles as defined in the Annex to this Supplementary Agreement. The motor vehicles may be replaced by further imports or purchases in the Portuguese Republic free of duties and taxes if disposed of in accordance with paragraph 8 below.
c. Exemption from all fees on any personally owned radio, TV and other telecommunication devices.

6. Taxation on income and moveable property of members shall be as laid down in the Agreement, Article X, paragraphs 1 and 2, and the Protocol, Article 7, and shall include, inter alia, exemptions for entitled members from annual circulation and road taxes and fees in the Portuguese Republic.
7. In addition to the right to export and re-export, and without prejudice to the Protocol, Article 9, and to the right of an Allied Headquarters to resell items in canteens, messes, and cafeterias, an Allied Headquarters shall have the right to dispose of equipment, surplus, and scrap. Acknowledging that the Portuguese Republic shall have the right to first purchase, items may otherwise be disposed of: a. By sale to individuals or to commercial enterprises, which are duly authorised to trade in the Portuguese Republic on the condition that the Portuguese Republic taxes and duties, based on market-value at the time of disposal, are paid.
b. Without payment of duties or taxes due to destruction, theft or damage on the condition that the circumstances and disposal is certified by Portuguese authorities on an authorised scrapping form, customs or other appropriate document.
c. Without payment of duties or taxes, to entities, charities, and similar organizations, on the condition that they are exempt from Portuguese taxes on the donated items.

8. With the limitations stated in paragraphs 4.f and 4.g, above, items imported or purchased free of duties, taxes, fees and charges by the members and their dependents, under the provisions of this Article, shall not be disposed of in the Portuguese Republic by sale, barter or gift, except for:

a. Export or re-export by the person enjoying the privilege.
b. Disposal between persons enjoying the same privileges.
c. Low value hospitality gifts.