legislation of the States concerned, as well as relevant international agreements and the obligations of the States concerned arising out of their participation in customs unions, enjoy exemption from import and export duties and taxes in respect of their personal and household effects as well as the equipment necessary to engage in the remunerated activity for which they were admitted to the State of employment: (a) Upon departure from the State of origin or State of habitual residence: * (b) Upon initial admission to the State of employment; (c) Upon final departure from the State of employment: (d) Upon final return to the State of origin or State of habitual residence. . 1. Migrant workers shall have the right to transfer their earnings and savings, in particuler those fund6 necessary for the support of their families, from the State of employment to their State of origin or any other State. Such transfers shall be made in conformity with procedures established by applicable legislation of the State concerned and in conformity with applicable international agreements. 2. States concerned shall take appropriate measures to facilitate such transfers. 1. Without prejudice to applicable double taxation agreements, migrant workers and members of their families shall, in the matter of earnings in the State of employment: (a) Not be liable to taxes. duties or charges of any description higher or more onerous than those imposed on nationals in similar circumstances; / . . . A/C.3/45/1 English Page 42 (b) Be entitled to deductions or exemptions from taxes of any description and to any tax allowances applicable to nationals in similar circumstances, including tax allowances for dependent member; of their families. 2. States Parties shall endeavour to adopt appropriate measures to avoid double taxation of the earnings and savings of migrant workers and members of their families. 
**Analysis**
This text appears to be related to the rights and benefits of migrant workers, specifically in regards to taxation and financial transfers. It discusses the exemption of import and export duties, the right to transfer earnings and savings, and the avoidance of double taxation. These themes suggest that the text is related to economic and financial issues, particularly in the context of international labor migration.

**Category**
Employment, International trade