| 1. |
What is the current rate of the Air Passenger Departure Tax? |
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The current rate of the Air Passenger Departure Tax is $120 per passenger (12 years of age or above) departing by air from Hong Kong through Hong Kong International Airport, or by helicopter from Hong Kong at the Heliport at the Hong Kong - Macau Ferry Terminal. Pursuant to the Air Passenger Departure Tax Ordinance (Cap. 140), a passenger under 12 years of age is exempt from the tax. With effect from April 1, 1999, passengers who arrive and depart from Hong Kong within the same day are also exempted from the tax. For all categories of exemption, please refer to the Second Schedule of the Ordinance. |
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| 2. |
How is the Air Passenger Departure Tax being collected? |
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Air passengers will have to pay the Air Passenger Departure Tax when they buy air ticket from the airlines or, travel agents or helicopter companies. Airlines normally will not collect departure tax at the check-in counter unless it has not been collected upon the issue of air tickets. |
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| 3. |
If I am exempted from paying the Air Passenger Departure Tax but have already paid for it, how can I apply for refund? |
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Passenger may apply in person for refund in cash at the Civil Aviation Department (CAD) counter located at Level 7, Departure Hall, Aisle D of the Hong Kong International Airport upon production of all the following documents:
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| 1. |
tax payment evidence (i.e. passenger coupon / receipt of the round trip air ticket / helicopter ticket which indicates that Hong Kong APDT has been paid) |
| 2. |
boarding pass of the above departure flight (for the airline passenger only); and |
| 3. |
relevant documents to support of the claim to exemption |
Passenger may also apply by post for refund in cheque by forwarding the duly completed "Retrospective Application for Exemption and Refund" together with copies of all the above the required documents within 4 weeks of departure of the flight to:
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Revenue Section of Finance Division
10/F Commercial Building
Airport Freight Forwarding Centre
2 Chun Wan Road
Hong Kong International Airport
Hong Kong
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| * Information adopted from website of Civil Aviation Department |
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