### Air Passenger Departure Tax Ordinance 《飛機乘客離境稅條例》

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)

### Air Passenger Departure Tax Ordinance 《飛機乘客離境稅條例》

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.
(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.

### Air Passenger Departure Tax Ordinance 《飛機乘客離境稅條例》

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.