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

10. Collection fee
(1) The Financial Secretary may authorize the payment to an operator of a fee for collection of the tax.
(2) A fee referred to in subsection (1) shall be paid to the operator in such manner as the Financial Secretary may determine.

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)

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

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.

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

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.