Air Passenger Departure Tax (APDT) of HK$120 is normally levied on each passenger aged 12 years or above who departs from Hong Kong by air. The tax is collected together with the airfare. Exemption from APDT is available to passengers who satisfy prescribed criteria. For details of exemption criteria, please click here. Exempted passenger with APDT paid with the air ticket should apply for refund through the Civil Aviation Department (CAD) of the HKSAR Government. Details are available on the CAD website.