Cap. 140 - Air Passenger Departure Tax Ordinance

To impose a tax on passengers departing by air from Hong Kong and for purposes connected therewith. [9 June 1983](Format changes—E.R. 4 of 2019) 1. Short title This Ordinance may be cited as the Air Passenger Departure Tax Ordinance. 2. Interpretation In this Ordinance, unless the context otherwise requires—aircraft (飛機) includes both fixed wing and rotary wing aircraft;airport (機場) means the Hong Kong International Airport or a heliport specified in Schedule 3; (Amended 15 of 2001 s. 3)authorized person (獲授權人) means a person authorized under section 17A(1); (Added 100 of 1995 s. 2)Director (處長) means the Director-General of Civil Aviation; (Amended L.N. 326 of 2000)operator (經營商) means, in relation to any aircraft, the person for the time being having control over the management of the aircraft, and includes an agent of such person appointed under section 11;passenger (乘客) means any person carried or to be carried on an aircraft other than a bona fide member of the flight crew or cabin staff operating the aircraft flight;tax (稅、稅款) means the air passenger departure tax imposed under section 3;tax coupon (稅券) means a tax coupon issued by the Director under section 17A(4). (Added 100 of 1995 s. 2) 3. Imposition of tax (1) Subject to sections 12 and 13, every passenger intending to depart from Hong Kong by aircraft at the airport shall, before embarking on the aircraft for that purpose, pay in accordance with this Ordinance an air passenger departure tax of the appropriate amount specified in the First Schedule.(2) The Legislative Council may by resolution amend the First Schedule. 4. Collection of tax A passenger liable to pay the tax shall make payment to the operator of the aircraft on which the passenger intends to depart from Hong Kong and the operator shall collect that tax and pay it to the Director of Accounting Services under section 7. 5. Records (1) An operator shall maintain proper records of passengers embarking on aircraft under the control of the operator and of the tax paid to the operator.(2) The Director, or any person authorized, in writing, by him for the purposes of this subsection, may at any reasonable time inspect and take copies of the records maintained under subsection (1). (Amended 100 of 1995 s. 3) 6. Returns (1) An operator shall furnish returns to the Director, in such form and at such intervals as the Director may specify, giving details of passengers and aircraft departures and such other information relating to the tax or the collection of the tax as the Director may require.(2) Nothing in subsection (1) shall derogate from or affect the obligation of an operator under any other enactment to furnish information on aircraft operations to the Director or any other person. 7. Assessment and payment of tax (1) The amount of the tax due by the operator from time to time in respect of tax payable by passengers to that operator shall be assessed by the Director.(2) In assessing the amount of the tax under subsection (1) the Director shall not be bound by the information in any return furnished under section 6, but may use such further or other means of assessment as he thinks fit.(2A) Also, in assessing the amount of the tax under subsection (1), the Director must take into account any amount of the tax that the operator is approved to retain under section 10(2). (Added 22 of 2025 s. 3)(3) Subject to subsection (6), an operator shall pay to the Director of Accounting Services the amount of the tax assessed under subsection (1) within 30 days after the date of issue by the Director of a notice of demand therefor.(4) If the amount of the tax is not paid within the period referred to in subsection (3), it shall be deemed to be in default and the Director may, in his discretion, order that a sum not exceeding 5 per cent of the amount in default shall be added to that amount and recovered therewith.(5) Where any amount of the tax is in default for a period of not less than 6 months from the date when it was deemed to be in default, the Director may, in his discretion, order that a sum not exceeding 10 per cent in all of the total unpaid amount of—(a) the amount of the tax in default; and(b) any sum added thereto under subsection (4),shall be added to such total unpaid amount and recovered therewith.(6) Notwithstanding subsection (3), the Director may, where in his opinion no satisfactory arrangements exist for payment by an operator under that subsection of the amount of tax assessed under subsection (1), demand orally or in writing the payment of such amount to the Director of Accounting Services prior to the departure of an aircraft of the operator from the airport.(7) The payment by an operator of any amount in accordance with subsection (3), (4), (5) or (6) shall not prevent—(a) the Director, where it appears to him that a further amount of the tax remains payable by an operator in respect of any period, from making an assessment of that amount and issuing a notice of demand under subsection (3) therefor; or(b) an operator from claiming a refund of any overpayment made by the operator and proved to the satisfaction of the Director. 8. Recovery of tax (1) The tax payable by a passenger under this Ordinance shall be recoverable from the passenger as a debt due to the Government.(2) The amount of the tax assessed by the Director and payable under section 7 and any additional sum payable under that section shall be recoverable from—(a) the operator; or(b) an agent of the operator, appointed under section 11; or(c) the operator and any such agent jointly,as a debt due to the Government, and proceedings for the recovery thereof may be brought in the District Court notwithstanding that the amount is in excess of the sum mentioned in section 33 of the District Court Ordinance (Cap. 336).(3) In any proceedings against an operator or an agent of the operator to recover an amount referred to in subsection (2), the Government may claim in one action the amount of the tax payable in respect of any number of passengers and a certificate purporting to be signed by the Director stating the number and categories of passengers in respect of whom tax is payable and the total amount of the tax assessed in respect thereof shall, until the contrary is proved, be sufficient evidence, on its production by the Government, of the facts stated therein and of the correctness of the assessment.(Amended 12 of 1999 s. 3) 9. Lien on aircraft (1) Without prejudice to any right of recovery by the Government under section 8, the Director shall have a lien, both particular and general, over any aircraft under the control of the operator at the airport, for the amount of the tax assessed by the Director and payable under section 7. (Amended 12 of 1999 s. 3)(2) The lien referred to in subsection (1) shall not lapse or be lost by reason of the departure of the aircraft from the airport, but shall continue and be exercisable if the aircraft returns to the airport for so long as the amount of the tax remains unpaid.(3) The Director may, in exercise of the lien referred to in subsection (1), from time to time and in such manner as he thinks fit, take possession of, remove, sell or otherwise dispose of the aircraft in order to recover the amount of the tax.(4) The Director and the Government shall not be liable for any injury or loss to any person or any loss or damage to any property arising out of the exercise of the lien under subsection (3).(5) Nothing in this section shall derogate from or affect any right or entitlement of the Director to a lien over any aircraft pursuant to any other enactment.(6) In this section—aircraft (飛機) includes any parts and accessories of the aircraft;amount of the tax (稅款數額) includes any additional sum payable under section 7. 10. Collection fee (1) The Financial Secretary may authorize the payment to an operator of a fee for collection of the tax.(2) The Financial Secretary may approve an operator to retain any part of the tax collected by the operator to offset the fee payable to the operator under subsection (1). (Replaced 22 of 2025 s. 4)(3) The part of the tax that an operator is approved to retain under subsection (2) does not form part of the general revenue for the purposes of section 3(1) of the Public Finanace Ordinance (Cap. 2). (Added 22 of 2025 s. 4) 11. Appointment of agent (1) Subject to subsection (2), an operator may, with the approval in writing of the Director, appoint an agent in Hong Kong to carry out the functions and duties of the operator under this Ordinance on his behalf and may, by notice in writing to the agent and to the Director, revoke any such appointment.(2) Notwithstanding subsection (1), where an agent is appointed under that subsection, the operator and the agent shall be jointly and severally liable for the amount of the tax payable under section 7 and any additional sum payable under that section, and for the purposes of that section and section 8, a notice of demand issued under section 7(3) to either the agent or the operator shall be deemed to be a notice of demand issued to both. 12. Exemption from tax (1) A passenger of any description or class mentioned in the Second Schedule shall be exempted from liability to pay the tax.(2) The Chief Executive in Council may by order amend the Second Schedule.(3) The Chief Executive in Council may, by notice in the Gazette, exempt passengers on any specified route or airline service from liability to pay the tax, or such part or proportion of the tax as is specified in the notice.(4) The provisions of this Ordinance shall apply to and in relation to a passenger who is exempted from liability to pay a part or proportion of the tax under subsection (3) as they apply to and in relation to a passenger who is not exempted from liability under that subsection.(Amended 12 of 1999 s. 3) 13. Waiver of tax The Chief Secretary for Administration may, where he is satisfied that payment of the tax by a passenger would entail or has entailed serious hardship or that it would in any particular circumstances be inequitable or contrary to the public interest to impose the tax—(a) release the passenger liable to pay the tax from his liability; or(b) direct that the tax be refunded.(Amended L.N. 362 of 1997) 14. Refund of tax (1) The tax paid to an operator by a passenger who does not depart by air from Hong Kong on the occasion in respect of which he has paid the tax, shall be refunded by the operator.(1A) Where a tax coupon—(a) is sold under section 17A(4) and it is not used under section 17A(6) and is not damaged; and(b) is surrendered by any person to the Director or the authorized person from whom it is purchased,the Director or the authorized person, as the case may be, shall refund, either in whole or in part, the tax paid by the purchase of that tax coupon to that person. (Added 100 of 1995 s. 4)(1B) The Director may impose such conditions as he considers appropriate in respect of the refund of the whole or part of the tax by an authorized person under subsection (1A) and any refund by an authorized person under that subsection shall be subject to the conditions so imposed, if any. (Added 100 of 1995 s. 4)(2) A refund—(a) whether under section 13 or in any other circumstance, to a passenger who departs by air from Hong Kong; or(b) to an operator of an overpayment referred to in section 7(7),shall be made in such manner as the Financial Secretary, after consultation with the Director either generally or in any particular case, may determine. 15. Offences (1) Any passenger liable to pay the tax who—(a) fails to pay the tax in accordance with section 3(1); or(b) makes a false statement with intent to evade payment of the tax; or(c) in any other way, evades or attempts to evade payment of the tax,commits an offence and is liable to a fine at level 4.(2) Any person who authorizes or permits a passenger liable to pay the tax to embark on an aircraft, unless the passenger has previously paid the tax, commits an offence and is liable to a fine at level 4 and to imprisonment for 6 months.(3) In proceedings for an offence under subsection (2), it shall be a defence to show that the accused person did not know, and could not reasonably have ascertained, that at the relevant time the passenger—(a) was liable to pay the tax; or(b) had not paid the tax.(4) Any person who obstructs the Director or any person authorized by the Director in writing in the exercise of the powers conferred on the Director or such person by section 5(2), commits an offence and is liable to a fine at level 4 and to imprisonment for 6 months.(5) An operator who fails to comply with section 5(1) or 6(1) commits an offence and is liable—(a) on conviction upon indictment to a fine at level 6 and, where the operator is an individual, to imprisonment for 2 years; and(b) on summary conviction to a fine at level 5 and, where the operator is an individual, to imprisonment for 1 year,and is liable in addition to a further fine of $3,000 for every day on which the offence continues.(Amended L.N. 338 of 1995) 16. Arrest (1) A police officer or any person authorized by the Director in writing may arrest without warrant any person reasonably suspected of committing an offence under section 15(1) or (2). (Amended 23 of 2002 s. 87)(2) A person arrested under subsection (1) shall be taken forthwith to the nearest police station and thereafter section 52 of the Police Force Ordinance (Cap. 232) shall apply. 17. Alternative means of collecting tax (1) Without prejudice to the liability of an operator for any amount under this Ordinance, the Director may, if it appears to him for any reason that any tax is unlikely to be collected by an operator, appoint a person in lieu of the operator to collect that tax.(2) Where a person is appointed by the Director under subsection (1), references to the operator in sections 4 and 14(1) shall be construed as references to the person so appointed. 17A. Collecting tax by authorized persons (1) The Director may authorize in writing, on such terms and conditions as he considers appropriate, a person to collect the tax from a passenger.(2) Any tax collected by an authorized person shall be paid by him to the Director of Accounting Services.(3) Where the Director authorizes any person under subsection (1), he may determine the manner in which the tax is to be collected by that person.(4) Without prejudice to the generality of subsection (3), the Director may issue to an authorized person, tax coupons for sale for the purpose of collecting the tax from a passenger and the value of each tax coupon for the purpose of such sale shall be equivalent to the amount of the tax.(5) An authorized person shall maintain proper records and accounts of the tax coupons sold by him and the Director, or any person authorized, in writing, by him for the purposes of this subsection, may at any reasonable time inspect and take copies of the records and accounts maintained by the authorized person.(6) Without prejudice to any other manner in which the tax may be paid under section 4, where a passenger—(a) presents a tax coupon purchased by him or on his behalf to the operator of the aircraft on which the passenger intends to depart from Hong Kong; or(b) pays the tax in any other manner determined by the Director under subsection (3) and shows evidence of such payment to the operator of the aircraft on which the passenger intends to depart from Hong Kong,he shall be regarded as having paid the tax for the purposes of sections 3 and 4.(7) Nothing in this section shall be construed as affecting the powers of the Director under section 17 or the powers and functions of an operator under this Ordinance.(8) Where the Director exercises his power under subsection (1) or (3), he shall as soon as possible cause to be published in the Gazette a notice giving particulars of the authorized person and the relevant determination under subsection (3).(Added 100 of 1995 s. 5) 18. Liability of an employer (1) Notwithstanding any term express or implied in any contract of employment, whether entered into before or after the commencement* of this Ordinance, but subject to subsection (2), an employer shall not be liable to pay on behalf of an employee the tax payable by the employee or by any member of the employee’s family departing by air from Hong Kong, nor to reimburse to the employee any such tax that has been paid, and no action shall lie against an employer in respect of the failure by the employer to so pay or reimburse any such tax.(2) Subsection (1) shall not apply where a contract of employment provides for payment of the tax expressly by reference to this Ordinance.(3) In this section the term employer (僱主) includes the Government. (Amended 12 of 1999 s. 3) Editorial Note: * Commencement date: 9 June 1983. 19. Delegation of powers (1) The Director may delegate any person to exercise his powers and perform his functions under this Ordinance.(2) Where the Director delegates a power or function under subsection (1), he may specify the manner in which that power or function shall be exercised or performed.(Added 100 of 1995 s. 6) 20. Amendment of Schedule 3 The Director may, by notice published in the Gazette, amend Schedule 3.(Added 15 of 2001 s. 4) First Schedule [s. 3]Air Passenger Departure Tax Amount of Tax 1. Passenger 12 years of age or above $200 2-3. (Repealed L.N. 193 of 1991) (Amended L.N. 64 of 1985; L.N. 157 of 1988; L.N. 193 of 1991; L.N. 294 of 1994; 30 of 1996 s. 2; 20 of 1998 s. 2; 15 of 2001 s. 5; L.N. 220 of 2003; 22 of 2025 s. 5) Second Schedule [s. 12]Passengers Exempted from Liability to Pay the Tax 1. Direct transit passengers, that is to say passengers arriving at the airport by aircraft from a place outside Hong Kong who— (a) do not, otherwise than for reasons which are, to the satisfaction of the Director, beyond the passengers’ control, pass through arrival immigration controls; and(b) subsequently depart from Hong Kong on the same aircraft or, by reason of that aircraft being declared unserviceable, on a substituted aircraft. 2. Connecting airside transfer passengers, that is to say passengers arriving at the airport by aircraft from a place outside Hong Kong who— (a) do not, otherwise than for reasons which are, to the satisfaction of the Director, beyond the passengers’ control, pass through arrival immigration controls; and(b) subsequently depart from Hong Kong on another aircraft,not being direct transit passengers. 2A. Passengers who— (a) arrive at the airport from a place outside Hong Kong by an aircraft which, when the passenger ticket for the flight of the aircraft by which they so arrive at the airport was issued, has been scheduled to land at the airport on a particular day on or after 1 October 2025 (arrival day); and(b) subsequently depart from Hong Kong by an aircraft which, when the passenger ticket for the flight of the aircraft by which they so depart from Hong Kong was issued, has been scheduled to take off at the airport on the arrival day or the day following the arrival day.(Added L.N. 90 of 1999 and 44 of 1999 s. 23. Amended L.N. 130 of 2025) 2B. Passengers who— (a) enter Hong Kong through immigration controls (other than by an aircraft) on a particular day on or after 1 October 2025 (arrival day);(b) subsequently depart from Hong Kong by an aircraft which, when the passenger ticket for the flight of the aircraft by which they so depart from Hong Kong was issued, has been scheduled to take off at the airport on the arrival day or the day following the arrival day; and (c) before departing from Hong Kong by the aircraft mentioned in subparagraph (b), have not left Hong Kong through immigration controls (other than by an aircraft) on—(i) the day on which the aircraft has been scheduled to take off at the airport (scheduled departure day); or(ii) the day before the scheduled departure day.(Added L.N. 130 of 2025) 3. Passengers who— (a) arrive on an aircraft landing in Hong Kong solely by reason of distress, emergency or adverse weather; and(b) subsequently depart from Hong Kong by aircraft as soon as practicable. 4. Passengers departing from Hong Kong by aircraft being used at the time of departure— (a) for official or ceremonial purposes of the Government;(b) for military, diplomatic or ceremonial purposes of the government of any country; or(c) for official or diplomatic purposes of the United Nations or any Specialized Agency thereof. 5. Passengers departing from Hong Kong by civilian aircraft, who— (a) are members of the Chinese People’s Liberation Army or are civilians sponsored by the Ministry of National Defence in the Central People’s Government; and(b) are present in Hong Kong with or in connection with the Hong Kong Garrison, and members of their families forming part of their households, if their passages have been arranged by the appropriate authority or with the approval of the appropriate authority, as evidenced by a certificate issued by or on behalf of the Commander of the Hong Kong Garrison. (Replaced 2 of 2012 s. 3) 6. Passengers who are Vietnamese refugees as defined by section 2 of the Immigration Ordinance (Cap. 115), and who are permanently departing from Hong Kong for resettlement elsewhere. 7. Passengers who are entitled to be accorded exemption from the tax by operation of the International Organizations and Diplomatic Privileges Ordinance (Cap. 190) or the International Organizations (Privileges and Immunities) Ordinance (Cap. 558). (Amended 17 of 2000 s. 9) 8. Passengers who— (a) are consuls or consular staff within the meaning of regulation 2 of the Registration of Persons Regulations (Cap. 177 sub. leg. A) (other than consuls or consular staff who are Chinese citizens or permanent residents of the Hong Kong Special Administrative Region), and members of their families forming part of their households; or (Amended L.N. 207 of 1985; 28 of 1998 s. 2)(b) are employed exclusively in the private service of consuls or consular staff of a consular post in Hong Kong, who are nationals of the country represented by the consular post and who have been brought to Hong Kong solely for the purposes of such service; or(c) are otherwise entitled to be accorded exemption from the tax by operation of the Consular Relations Ordinance (Cap. 557), (Amended 16 of 2000 s. 14)upon production by such persons of evidence of their status in a form satisfactory to the Director. 9. (Repealed 81 of 1999 s. 3) 10. Passengers who are persons to whom the Privileges and Immunities (Joint Liaison Group) Ordinance (Cap. 36) applies upon production by such persons of evidence of their status in a form satisfactory to the Director. (Added 18 of 1985 s. 5. Amended 44 of 1985 s. 7; 81 of 1999 s. 3) 11. Passengers under 12 years of age. (Added L.N. 193 of 1991) 12. Passengers who— (a) either—(i) arrive at the Hong Kong International Airport from a place in China other than Hong Kong by a vehicle approved by the Airport Authority of Hong Kong to run between the place and the Airport via the Hong Kong-Zhuhai-Macao Bridge, or by a ship approved by the Authority to berth at a passenger ferry terminal of the Airport; or(ii) arrive at the Hong Kong-Zhuhai-Macao Bridge Hong Kong Port from a place in China other than Hong Kong and, on arrival, transfer directly from the Port to the Airport by a vehicle approved by the Authority to run between the Port and the Airport;(b) subsequently depart from Hong Kong by aircraft; and(c) before the departure remain at all times within the Restricted Area (as defined by section 2(1) of the Airport Authority Ordinance (Cap. 483)).(Replaced L.N. 105 of 2022) Schedule 3 [ss. 2 & 20]Heliport 1. The heliport at the Hong Kong-Macao Ferry Terminal (Amended 31 of 2025 s. 70)(Schedule 3 added 15 of 2001 s. 6)