expenditure in connection with the goods supplied and/or services rendered and/or  works executed by that Union contractor under the Union contract;  (f)  Those benefiting from actions and/or contracts and/or activities carried out under IPA II  having equivalent effect resulting from goods and/or rights and/or constructed facilities  and/or funds transferred to them without consideration in any way under IPA II;  (g) Personal and household effects imported for personal use by natural persons (and  members of their immediate families), other than those recruited locally, carrying out  tasks defined in service and/or works and/or grant contracts and/or twinning contracts or  covenants, shall be exempted from customs duties, import duties, taxes and levies  and/or taxes having equivalent effect and/or deterrent excessive collateral requirements,  the said personal and household effects being re-exported or disposed of in the state, in  accordance with the regulations in force in the Republic of Turkey after termination of the  contract;  (h) Union contracts, contracts signed by Union contractors as well as partners in a  consortium or joint venture or co-beneficiaries and affiliated entities (as defined in Article  122 of the Financial Regulation) in grants shall not be subject to stamp or registration  duties, or to any other charge having equivalent effect in the Republic of Turkey. This  exemption shall also apply to transactions (including assignment of rights) and  documents related to payments made to the Union contractor, including contracts  concluded between grant beneficiaries (including their partners, affiliated entities or sub- grant beneficiaries) and their contractors (including their staff or contracted experts), and  contracts concluded for incidental and provisional expenditure under service contracts  and works contracts respectively where such payments are directly related to the Union  contract;  (i)  For the purposes of this Agreement, the term " Union contractor " shall be construed as  natural and legal persons, rendering services and/or supplying goods and/or executing  works under a Union contract. The term "Union contractor" shall also refer to grant  beneficiaries (including partners, affiliated entities as identified in a Union contract and  sub-grant beneficiaries as well as twinning contractors), partners in a consortium or joint  venture, contractors and RTAs under twinning contracts as well as contractors under the  Technical assistance and Information exchange instrument (TAIEX);  (j)  The term " Union contract " means any contract or grant contract, including sub-grant  contracts and delegation agreements under indirect management, through which an  activity is financed under IPA II, including the co-financing by Turkey or natural and/or  legal persons of IPA II assistance and which is signed by the European Commission or  Turkey or a grant beneficiary when related to Union contracts. The term "Union contract"  shall also cover provisions of assistance under TAIEX and participation in Union  programmes including grants received under Union programmes and co-financing of  such grants;  (k) The following charges shall also be exempted for Union contractors implementing a  Union contract:  (i) special communication tax;  (ii) motor vehicle taxes;  4  $^{th}$  Tel: (+90 312) 459 8700 - Fax: (+90 312) 447 57 65  E-Mail and Website : delegation-turkey@eeas.europa.eu -- www.avrupa.info.tr