Cap 140 - AIR PASSENGER DEPARTURE TAX ORDINANCE 1

Chapter: 140 AIR PASSENGER DEPARTURE TAX ORDINANCE Gazette Number Version Date

Long title 30/06/1997


To impose a tax on passengers departing by air from Hong Kong and for purposes connected therewith.
[9 June 1983]


(Originally 25 of 1983)

Section: 1 Short title 30/06/1997


This Ordinance may be cited as the Air Passenger Departure Tax Ordinance.

Section: 2 Interpretation L.N. 188 of 2001 01/10/2001


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)

Section: 3 Imposition of tax 30/06/1997


(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.

Section: 4 Collection of tax 30/06/1997


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.

Section: 5 Records 30/06/1997


(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. 2)

Section: 6 Returns 30/06/1997


(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



Cap 140 - AIR PASSENGER DEPARTURE TAX ORDINANCE 2

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.

Section: 7 Assessment and payment of tax 30/06/1997


(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.


Section: 8 Recovery of tax 12 of 1999 01/07/1997


Remarks:
Adaptation amendments retroactively made-see 12 of 1999 s. 3


(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)



Cap 140 - AIR PASSENGER DEPARTURE TAX ORDINANCE 3


Section: 9 Lien on aircraft 12 of 1999 01/07/1997


Remarks:
Adaptation amendments retroactively made - see 12 of 1999 s. 3


(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.

Section: 10 Collection fee 30/06/1997


(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.

Section: 11 Appointment of agent 30/06/1997


(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.

Section: 12 Exemption from tax 12 of 1999 01/07/1997


Remarks:
Adaptation amendments retroactively made - see 12 of 1999 s. 3


(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)




Cap 140 - AIR PASSENGER DEPARTURE TAX ORDINANCE 4

Section: 13 Waiver of tax L.N. 362 of 1997 01/07/1997


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)

Section: 14 Refund of tax 30/06/1997


(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.

Section: 15 Offences 30/06/1997


(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 $3000 for every day on which the offence continues.

(Amended L.N. 338 of 1995)




Cap 140 - AIR PASSENGER DEPARTURE TAX ORDINANCE 5

Section: 16 Arrest 23 of 2002 19/07/2002


(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.

Section: 17 Alternative means of collecting tax 30/06/1997


(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.

Section: 17A Collecting tax by authorized persons 30/06/1997


(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)

Section: 18 Liability of an employer 12 of 1999 01/07/1997


Remarks:
Adaptation amendments retroactively made-see 12 of 1999 s. 3


(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.



Cap 140 - AIR PASSENGER DEPARTURE TAX ORDINANCE 6

(3) In this section the term "employer" (僱主) includes the Government. (Amended 12 of 1999 s. 3)

Section: 19 Delegation of powers 30/06/1997


(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)

Section: 20 Amendment of Schedule 3 L.N. 188 of 2001 01/10/2001


The Director may, by notice published in the Gazette, amend Schedule 3.
(Added 15 of 2001 s. 4)


Schedule: 1 AIR PASSENGER DEPARTURE TAX L.N. 220 of 2003 09/01/2004


[section 3]


Amount of Tax


1. Passenger 12 years of age or above ........................................................... $120
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)


Schedule: 2 PASSENGERS EXEMPTED FROM LIABILITY TO

PAY THE TAX
L.N. 208 of 2003 27/09/2003



Remarks:
Adaptation amendments retroactively made - see 2 of 2012 s. 3


[section 12]

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; 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



Cap 140 - AIR PASSENGER DEPARTURE TAX ORDINANCE 7

airport on the same day as the particular day referred to in paragraph (a). (Added L.N. 90 of 1999 and
44 of 1999 s. 23)


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) arrive at the Hong Kong International Airport from any place in China (other than Hong Kong) on
board a ship that is approved by the Airport Authority of Hong Kong to berth at the Airport;

(b) subsequently depart from Hong Kong by aircraft; and
(c) before such departure remain at all times within the Restricted Area specified pursuant to section 37 of

the Airport Authority Ordinance (Cap 483). (Added L.N. 208 of 2003)




Cap 140 - AIR PASSENGER DEPARTURE TAX ORDINANCE 8


Schedule: 3 HELIPORT L.N. 188 of 2001 01/10/2001


[sections 2 & 20]

1. The heliport at the Hong Kong-Macau Ferry Terminal

(Added 15 of 2001 s. 6)