E/CN.4/2006/5 page 13 symbols as a manifestation of religion or belief (forum externum) rather than being part of internal conviction (forum internum), which is not subject to limitation. Several universal and regional human rights instruments refer to the freedom “to manifest his religion or belief in worship, observance, practice and teaching”4 (emphasis added). The Declaration on the Elimination of All Forms of Intolerance and of Discrimination Based on Religion or Belief more specifically enumerates the freedom to “make, acquire and use to an adequate extent the necessary articles and materials related to rites or customs of a religion or belief”.5 According to the Human Rights Committee’s general comment No. 22 on article 18 of the Covenant, “[t]he observance and practice of religion or belief may include not only ceremonial acts but also such customs as … the wearing of distinctive clothing or head coverings” (para. 4). 41. It is not clear whether the wearing of religious symbols falls under the category of “practice” or “observance”. In listing the features that required protection, the Committee does not seem to distinguish clearly between these two categories. However, some commentators have suggested that observance refers to “prescriptions that are inevitably connected with a religion or belief and protects both the right to perform certain acts and the right to refrain from doing certain things”, whereas practice concerns manifestations which are “not prescribed, but only authorized by a religion or belief”.6 Such a distinction between compulsory prescriptions and mere authorizations may ultimately lead to problems when trying to determine who should be competent to consider this aspect of the individual’s freedom of religion or belief. During the elaboration of general comment No. 22, Human Rights Committee member Rosalind Higgins stated that “… it was not the Committee’s responsibility to decide what should constitute a manifestation of religion”. She resolutely opposed the idea that “States could have complete latitude to decide what was and what was not a genuine religious belief. The contents of a religion should be defined by the worshippers themselves”.7 A certain appearance or exhibition of a symbol may or may not be linked to any religious sentiment or belief. It would therefore be most inappropriate for the State to determine whether the symbol in question was indeed a manifestation of religious belief. The Special Rapporteur therefore shares the approach of the Human Rights Committee in dealing with the wearing of religious symbols under the headings of “practice and observance” together. 42. The controversy under international human rights law tends to centre on possible limitations on the freedom to manifest one’s religion or belief, e.g. according to article 29 (2) of the Universal Declaration on Human Rights, article 18 (3) of the International Covenant on Civil and Political Rights, article 1 (3) of the Declaration, article 9 (2) of the European Convention on Human Rights (ECHR) and article 12 (3) of the American Convention on Human Rights (AmCHR). Generally speaking, these clauses only accept such limitations as are prescribed or determined by law and are necessary - in a democratic society - to protect public safety, order, health, or morals or the fundamental rights and freedoms of others. The list of permissible reasons for intervention notably does not include additional grounds stipulated for different human rights, e.g. national security or the reputations of others. Furthermore, article 4 (2) of the Covenant and article 27 (2) of AmCHR prescribe that, even in time of public emergency or war, no derogation from the freedom of conscience and religion is permissible. That this right is non-derogable again underlines the importance of the freedom of religion or belief.