Cap 140 Sched 2 PASSENGERS EXEMPTED FROM LIABILITY TO PAY THE TAX (AIR PASSENGER DEPARTURE TAX ORDINANCE)

Contents of Section

Chapter:	140	Title:	AIR PASSENGER DEPARTURE TAX ORDINANCE	Gazette Number:	L.N. 208 of 2003
Schedule:	2	Heading:	PASSENGERS EXEMPTED FROM LIABILITY TO PAY THE TAX	Version Date:	27/09/2003

[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 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

5. Passengers departing from Hong Kong by civilian aircraft, who-

(a) are members of Her Majesty's forces or are civilians sponsored by the Ministry of Defence of Her Majesty's Government in the United Kingdom; and

(b) are present in Hong Kong with or in connexion with Her Majesty's forces in Hong Kong,

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 British Forces. (Amended L.N. 207 of 1985)

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)