Tax exemptions

Tourism Tax refunds

You may be entitled to a refund of some taxes included in the price of your ticket if you meet the applicable criteria for exemptions and your itinerary involves:

Travel between the U.S. and Mexico (including travel between Canada and Mexico via the U.S.)
International travel to or from: Australia, Belize, Cayman Islands, Colombia, Greece, Hong Kong, Italy, Japan, Panama, Saint Lucia, Trinidad and Tobago, and the United Kingdom

All refund claims must be submitted within 12 months of ticket issuance.

Australia (AU) Passenger Movement Charge (PMC) Exemptions

Infant under the age of two
Children under the age of twelve at time of departure from Australia.
For the purpose of the PMC, the External Territories will be regarded as part of Australia and end-to-end travel to them will not attract PMC liability
Positioning crew - a passenger departing from Australia for the purpose of being a crew member of the same aircraft or another aircraft. This includes off-duty crew returning to their home base to later work as crew on another aircraft.
Diplomatic and consular representatives of countries other than Australia
Transfer/Transit passengers who both arrive and depart Australia by aircraft, only for the purpose of reaching their intended destination (e.g.: New Zealand ? Australia ? Singapore) without being immigration cleared are exempt for departure on the same calendar day
Traditional inhabitant of Torres Strait Island or Papua New Guinea engaged in traditional activities.
Foreign defense force personnel (and their families) departing Australia in military aircraft.
Crew of an aircraft on duty including their spouse and children less than 18 years.
Emergency passengers- passengers landing in Australia due to illness or bad weather conditions
Passengers departing from Australia to Joint Petroleum Development Area for related activities
Protective service officer on board for the security of the aircraft
Single Journey Passenger - Passengers on fly/cruise/fly journeys which involve multiple departures from Australia only pay PMC for the first departure (the first operating carrier EX Australia is responsible for the PMC remittance). The journey must include a departure by ship. The second and subsequent departures are exempt as they have already paid the PMC for what can be characterized as a single journey.

Australia (UO) Goods and Services Tax (GST) Exemptions

Domestic flights which have a connecting time of less than 24 hours to/from an international flight
Domestic travel sold in conjunction with international air travel but on a separate ticket where the domestic ticket is referenced to the international ticket and the domestic ticket is issued prior to the commencement of the international journey.
Where, subsequent to travel, a passenger can show that at the time of travel, they were NOT a resident of Australia for Australian income tax purposes and the ticket was purchased while the passenger was outside Australia. A refund may be available from the ticketing airline.
Domestic travel ticketed outside of Australia.
Infants under 2 years (On purely domestic travel within Australia, no separate ticket is issued for an infant).

Australia Passenger Service Charge (WY) Exemptions

Infant under the age of two without a seat
Airline crew on duty
Transit/Transfer passengers not leaving the transit areas (i.e. passengers who remain airside), this includes passengers originating outside Australia who are in transit at an Australian port to another international port.

Belize Ticket Tax (BZ) Exemptions

Infant under the age of two
Children 2 years up to under 12
Airline crew on duty
Person whose visit to Belize is of less than twenty-four hours duration
Person going out of Belize on official duty

Belize Airport Development Fee (BU) Exemptions

Airline crew on duty
Belizean citizens with a valid passport, Belizean resident card or a naturalization certificate
Ministers of government, members of the national assembly, or members of the diplomatic and consular corps
Military personnel
Mayors of municipalities
Official of international organizations
Caribbean community secretariat personnel traveling on official business
Minister and officials of other government visiting Belize at the invitation of the Belize government
Public officers traveling on official business
Approved scholarship holders leaving Belize to study abroad and sports and cultural groups representing Belize who been accredited by the government.

Belize Conservation Tax (FU) Exemptions

Infant under the age of two
Children under the age of 12
Belizean citizens with a valid passport, Belizean resident card or a naturalization certificate
Airline crew on duty

Belize Airport Departure Tax (FV) Exemptions

Airline crew on duty
Ministers of government, members of the national assembly, or members of the diplomatic and consular corps
Military personnel
Mayors of municipalities
Official of international organizations
Caribbean community secretariat personnel traveling on official business
Minister and officials of other government visiting Belize at the invitation of the Belize government
Public officers traveling on official business
Approved scholarship holders leaving Belize to study abroad and sports and cultural groups representing Belize who been accredited by the government.

Belize International Security Fee (FW) Exemptions

Airline crew on duty

Cayman Islands Terminal Fee Tax (GX) Exemptions

Infant under the age of two years
Airline crew on duty

Cayman Islands Departure Tax (KY) Exemptions

Infant under the age of two
Children 2 years up to under 12
All diplomats
Airline crew on duty
No stopover - Transit/Transfer passengers (24 hours).

Cayman Islands Passenger Facility Charge Tax (LZ) Exemptions

Infant under the age of two
Airline crew on duty

Cayman Islands Security Tax (SU) Exemptions

Infant under the age of two
Airline crew on duty

China Airport Service Charge (CN) Exemptions

Infant under the age of two
Children 2 years up to under 12

Colombia Airport Tax (CO)-International Exemptions

Infant under the age of 2 years
Airline crew on duty
Within Colombia domestic to domestic transit passengers connecting within same day except via Bogota (BOG) where transit passengers are exempt up to six hours and via Cartagena (CTG) where transit passengers are exempt up to twelve hours. Passengers connecting between domestic - international or international - domestic are NOT exempt.
International passengers connecting to international flights in Colombia and within 24 hours or less are exempted for intl to intl transfers only, except via Cartagena where transit passengers are exempt up to twelve hours, but passengers connecting flights domestic to international are not exempt
Sports delegations accredited by the National Government
Military flights
Deportees

Colombia Resident Exit Tax (DG) Exemptions

Infant under the age of two
Children under the age of five
International passengers connecting international flights in Colombia and within the 24 hours are exempted for International to International transfers only, but passengers connecting flights Domestic to International are NOT exempt.
Diplomats
Airline crew on duty
Government officials
Foreign non-residents
Sports delegations accredited by the national government
Colombians residing abroad whose stay does not exceed 180 days in Colombia
Students with government grants

Colombia Tourism Tax (JS) Exemptions

Airline crew on duty
Military flights
Diplomats
Filipino overseas contract workers.
Involuntary rerouting due to technical difficulties, weather conditions or other valid reasons
Personnel from international organizations created through multilateral agreements to which Colombia has adhered.
Senior passengers over 65 years old
Students, scholarship holders, and investigator teachers duly accredited.
Passengers arriving to Colombia on international flights and connecting with International flights within 24 hours or less
Passengers arriving on International flights and connecting with Domestic flights or stopping in Colombia for more than 24 hours are NOT exempt

Colombia Sales Tax ? I.V.A (YS) Exemptions

Tickets issued in San Andres Island ADZ (duty free zone)
ID Tickets (100% discount)
Tickets issued in Colombia which only cover itineraries abroad, regardless of place in the national territory where they are issued (any fares which allow to be issued separately).
TO/FROM ACD/ACR/ADZ/BSC/CPB/GPI/JUO/LET/LPD/MVP/NQU/PVA/TCD/PDA/PCR

Greece Airport Development Tax (GR)?International Exemptions

Infant under the age of two
Children under the age of five
Airline crew on duty
Air crew (operating and positioning)
Transit/transfer passengers who continue their journey within 24 hours and their destination is different from the point of origin.
Passengers whose flight is interrupted due to the inability of the aircraft to land at its destination
Members of Greek (Club-Aeroclub) Air Sports Federation and the EU respectively members

Greece Departure Passenger Fee (F8) Exemptions (Not applicable to Athens)

Infant under the age of two
Airline crew on duty and positioning
Direct transit passengers on board a flight at an en-route stop (arriving airport and departing from it on the same aircraft and remaining in the transit area)
Passengers whose flight is interrupted due to the inability of their aircraft to land at its destination

Greece Security Charge (WQ) Exemptions

Infant under the age of two
Airline crew on duty
No stopover - Direct transit passengers (same flight number and aircraft).

Greece Passenger Terminal Facilities Charge (WP)-International Exemptions

Infant under the age of two
Airline crew on duty
No stopover - Direct transit passengers (same flight number and aircraft)

Hong Kong Air Passenger Departure Tax (HK) Exemptions

Children 2 years up to under 12
Transfer passengers connecting on the same day.
Military personnel, diplomats, officials of International organizations, government guests, heads of state/ministers
Refugees
Transit/Transfer passengers who schedule to arrive and depart from Hong Kong on the same day ('Day' means a calendar day, i.e. Local time 00:00 TO 23:59).
All direct transit passengers and connecting airside transfer passengers who do not pass through immigration control.

Hong Kong Airport Construction Fee (G3) Exemptions

Passengers on military, international organizations, state or charity flights
Passengers on unscheduled landing (diversion) due to distress emergency adverse weather and/or aircraft technical problem.
Passengers on Technical Stop aircraft . A technical stop is defined as a stop most commonly used to refuel the aircraft, to make unexpected essential repairs or to respond to some emergency need to land the aircraft. No traffic is unloaded or loaded during a technical stop.

Hong Kong Airport Passenger Security Charge (I5) Exemptions

Transit same plane through

Italy Security Bag Charge (EX) Exemptions-International FCO airport code

Infant under the age of two without a seat
Airline crew on duty (crew must go and return to base) as long as they hold a ticket issued by its carrier and shown at check-in confirming that they are traveling on duty.
Direct transits - same flight number
Involuntary rerouting due to technical difficulties, weather conditions or other valid reasons

Italy Council City Tax (HB) )-International Exemptions

Infant under the age of two without a seat
Airline crew on duty (crew must go and return to base) as long as they hold a ticket issued by its carrier and shown at check-in confirming that they are traveling on duty.
Italy - Transit from Domestic to Intra European Union
Italy - Transit from Domestic to Extra European Union

Italy Embarkation Tax (IT)-International Exemptions

Infant under the age of two without a seat
Involuntary rerouting due to technical difficulties, weather conditions or other valid reasons
Italy - Airline crew on duty (crew must go and return to base) as long as they hold a ticket issued by its carrier and shown at check-in confirming that they are traveling on duty.
Direct transits - same flight number

Italy Passenger Service Charge (MJ) -International Exemptions

Infant under the age of two without a seat
Involuntary rerouting due to technical difficulties, weather conditions or other valid reasons
Italy - Airline crew on duty (crew must go and return to base) as long as they hold a ticket issued by its carrier and shown at check-in confirming that they are traveling on duty.
Direct transits - same flight number

Italy Security Charge (VT) -International Exemptions

Infant under the age of two without a seat
Involuntary rerouting due to technical difficulties, weather conditions or other valid reasons
Italy - Airline crew on duty (crew must go and return to base) as long as they hold a ticket issued by its carrier and shown at check-in confirming that they are traveling on duty.
Direct transits - same flight number

Japan Passenger Security Service Charge (OI) Exemptions

Free tickets (for personal travel). Haneda (HND) only
Free tickets (for company business travel). Haneda (HND) only
ID Tickets (100% discount). Haneda (HND) only
Involuntary rerouting due to technical difficulties, weather conditions or other valid reasons. Narita (NRT)
Transit/Transfer to or from international flights operating on Japan domestic sectors within the same calender day at NRT
Deportees NRT (deportee ? someone has been granted legal stay in a state for a finite period of time)
Inadmissible passengers NRT (inadmissible ? someone has been or will be deemed as ineligible for legal entry into state upon the arrival)
Infants under 2 years. Infant using a child fare ticket shall be considered as child and child rate applies. Infant using an adult fare ticket shall be considered as adult and adult rate applies. NRT

Japan Passenger Facilities Charge (SW) Exemptions

National guests of foreign nations and accompanying personnel.
Infants under age of two 2 years. Haneda (HND) only
Involuntary rerouting, e.g. due to technical problems or weather conditions.
Child (under age 12) using an adult fare ticket shall be considered as adult and adult rate applies
Transit/transfer passengers to and from international flights when transit/transfer occurs within the same calendar day and at the same airport only. (The charge is not applicable even if passengers have entered the territory of Japan through Customs and Immigration area if a scheduled arrival of incoming flight at Chitose (CTS), Fukuoka (FUK), Ibaraki (IBR), Kansai International (KIX), Kokura (KKJ) and Chubu (NGO) Airports and a scheduled departure of outgoing international flight from Haneda, Kansai, Fukuoka or Nagoya airports are within the same calendar day)
Same day transit to an international flight from a domestic Japan segment that is treated as part of the international flight. Passengers traveling from Sendai (SDJ) to Honolulu (HNL) via New Chitose (CTS) transit on HA441 and HA442.
Persons evicted or denied landing in Japan by Immigration Control and Refugee Recognition Law (Law No. 319 of 4 October 1951).
Transit/Transfer to or from international flights operating on Japan domestic sectors within the same calender day at NRT.

Mexico Excess Baggage Ticket Tax (MX) Exemptions

Any portion of an international journey if ticket is sold outside Mexico. Baggage charges issued in Mexico for journeys not involving Mexico in the routing. Baggage charges issued in Mexico for any domestic portion of an international journey, if ticket is sold outside Mexico.

Mexico Tourism Tax (UK) Exemptions

Mexican citizen (Passport)
Resident of Mexico (permanent or temporary) holding a Mexico Visa
Infants under the age of two without a seat
Diplomats
Airline crew on duty
No stopover - Transit/Transfer passengers (24 hours)

Mexico Departure Tax - TUA (XD) Exemptions

Infant under the age of two
Diplomats on reciprocal basis. (Functionaries of International Organizations holding a Laissez-Passer, official or diplomatic passport).
Deportees
No stopover - Transit/Transfer passengers (24 hours)

Mexico Transportation Tax - TUA (XO) Exemptions

No exemptions

Panama Airport Departure Tax (FZ) Exemptions

Infant under the age of two
Transit/Transfer passengers (24 hours) International to International
Air crew
Diplomats
Military flights

Panama Airport Development Fee (F3) Exemptions

Infant under the age of two without a seat
No stopover - Transit/Transfer passengers (24 hours).
Air crew
Diplomats
Military flights

Panama Value Added Tax (PA) Exemptions

International Organizations duly accredited in the Republic of Panama purchasing airline tickets for official use.

Panama Facility Charge (PJ) Exemptions

Infant under the age of two
Air crew on duty
Government Officials (provided a letter is issued by Autoridad Aeronautica Civil)

Saint Lucia Security Charge (IJ) Exemptions

No exemptions

Saint Lucia Airport Service Charge (KS) Exemptions

Children 2 years up to under twelve
Airline crew on duty
The Governor-General, his/her spouse and children under the age of eighteen years when traveling with him/her.
Member of Parliament his/her spouse and children under the age of eighteen years when traveling with him/her.
Judges of the Eastern Caribbean Supreme Court
Persons appointed by a minister or a permanent secretary to a ministry, traveling on government business
Persons appointed by a minister to be guests of the government
The official representative of the government of any country, his/her spouse and children under the age of eighteen years when traveling with him/her.
Representatives of the United Nations organization or any other international or regional organization accorded diplomatic privileges in Saint Lucia or persons sent on missions on behalf of such organizations, their spouses and children under the age of eighteen years.
Persons leaving Saint Lucia on the same day of arrival.
Members of the protective services of Saint Lucia or any friendly country when traveling on official duty.
Ministers or religious denominations which have a congregation in Saint Lucia and are registered with the Ministry with responsibility for the ecclesiastical affairs.
Students who are Saint Lucian nationals, citizens or residents traveling abroad to educational institutions to pursue a course of study approved by the Ministry of Education.
Persons repatriated or deported from Saint Lucia by the government or any law in force.

Saint Lucia Travel Tax (LC) Exemptions

Diplomats
Infants under the age of two
Children under the age of eighteen
Government officials
VSO Peace Corps
Ministers of Religion

Trinidad and Tobago Concourse Fee - International (DD)

Infants under the age of two
Airline crew on duty

Trinidad and Tobago Passenger Service Charge (KT) Exemptions

Children under the age of five
Persons 60 years of age and over, that are citizens or residents of Trinidad and Tobago
Member of the Trinidad and Tobago defense Force or the armed forces of any country traveling on official duty
Members of the crew of any aircraft
In-transit passengers remaining in Trinidad and Tobago for a period not exceeding forty-eight hours

Trinidad and Tobago Value added Tax (TT) Exemptions

Diplomats

United Kingdom (APD) Air Passenger Duty (GB) Exemptions

Infant under the age of two without a seat
Passengers up to and including the age of 15 years traveling in economy cabin
When connecting between flights. (Flights are considered connected when the time interval between arrival on a flight and departure on the next flight on the itinerary does not exceed 24 hours. (6 hours when arriving before 17:00 hours and departing on a domestic flight. When arriving at or after 17:00 hours and departing on a domestic flight by 10:00 hours the following day))
Airline crew on duty within 72 hours.
Civil Aviation Authority Employees traveling on official service.
Deportees
The Channel Islands (ACI/GCI/JER) are not part of the UK and do not apply APD (Air Passenger Duty) on departures from those airports.
The Isle of Man (IOM) should be considered as part of the UK for assessing charges and exemptions, but any charge for departures from IOM itself (wherever travel originates) must not be included in the total GB tax.
Travel from the Highlands and Islands airports (i.e. Barra, Benbecula, Campbeltown, Inverness, Islay, Kirkwall, Stornoway, Sumburgh, Tiree and Wick).
When departures are scheduled on small aircraft. (Small aircraft are defined as those registered at less than 10 tonnes maximum takeoff weight and/or those not authorized to seat 20 or more passengers.)

United Kingdom Passenger Service Charge (UB) Exemptions

Infant under the age of two without a seat
Airline crew on duty within 72 hours.
Domestic to Domestic Transfer within 6 hours. Does not apply to FlyBe and BA flights.
Airline staff carried free and to be engaged within 72 hours with regard to aircraft related engineering, safety, security or public hygiene matters.
Airline staff positioning for or traveling as on board medical/unaccompanied minor escorts or couriers. Staff passengers traveling on ID tickets for privilege/duty purposes. The decision on whether to charge or exempt this category of passengers is subject to the ticketing airlines policy as agreed and appropriate under bilateral self-ticketing agreements.

If your travel is not complete and you meet the exception criteria, please contact us for assistance.

If you've completed all travel and think you're entitled to a refund, please contact Refunds to submit a claim.

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