退稅方法 - Departure Tax Exemption

退稅方法 Departure Tax Exemption

現金支付

由澳門或中國內地其他地方（香港除外）乘搭跨境渡輪到達海天客運碼頭，然後直接轉乘飛機離開香港的旅客，可在海天客運碼頭申請即日退還預付的飛機乘客離境稅，退款會以現金支付。合資格申請退款的乘客如已索取退款表格，但未能在轉機當日在海天客運碼頭退款處申請或收取退款，應直接聯絡有關航空公司或郵寄申請。

郵寄申請

申請時，須同時附上下列文件正本：

機票(證明已繳付香港飛機乘客離境稅)
離境航班的登機證
船票 (申請人姓名若沒印在船票上，請用正楷在船票寫上申請人姓名及要求船公司在姓名旁蓋上公司圖章，以證明申請人乘搭船票上所示船期抵達香港國際機場。)
護照影印副本

*稅款以港幣支票退還，請附上英文姓名名稱

乘客填寫“離境稅申請表格” 連同一切所須文件於離境後四星期內寄回民航處申請。民航處在核實豁免權後便會郵遞支票給申請人。地址是：

香港赤

角駿運路２號
機場空運中心商業大樓１０樓
財務部收入組

如有疑問，請電 Tel: 27698203 或 Fax 23824582 到民航處會計很退稅組查詢

離境稅申請表格

如需更多資料，您可以參考民航處

Departure Tax Exemption

With effect from 26 April 2005, passengers who arrive at the SkyPier from Macau and other parts of the Mainland of China (other than Hong Kong) on board a cross boundary ferry for direct onward departure from Hong Kong by air may apply for same day cash refund of advance payment of Airport Departure Tax (APDT) at the SkyPier. Eligible passenger who has been issued with a Refund Form but fails to claim or collect the refund at the SkyPier Refund Counter on the same day of travel shall contact the airline concerned directly for the refund. Air Passenger Departure Tax

1. What is the current rate of the Air Passenger Departure Tax ?

The current rate of the Air Passenger Departure Tax is $120 per passenger (12 years of age or above) departing by air from Hong Kong through Hong Kong International Airport from Hong Kong at the Heliport at the Hong Kong - Macau Ferry Terminal. Pursuant to the Air Passenger Departure Tax Ordinance (Cap. 140), a passenger under 12 years of age is exempt from the tax. With effect from April 1, 1999, passengers who arrive and depart from Hong Kong within the same day are also exempted from the tax. For all categories of exemption, please refer to the Second Schedule of the Ordinance.

2. How is the Air Passenger Departure Tax being collected?

Air passengers will have to pay the Air Passenger Departure Tax when they buy air ticket from the airlines or, travel agents or helicopter companies. Airlines normally will not collect departure tax at the check-in counter unless it has not been collected upon the issue of air tickets.

3. If I am exempted from paying the Air Passenger Departure Tax but have already paid for it, how can I apply for refund ?

Passenger may apply in person for refund in cash at the Civil Aviation Department (CAD) counter located at Level 7, Departure Hall, Aisle D of the Hong Kong International Airport upon production of all the following documents:

tax payment evidence (i.e. passenger coupon / receipt of the round trip air ticket which indicates that Hong Kong APDT has been paid) boarding pass of the above departure flight (for the airline passenger only); and relevant documents to support of the claim to exemption
Passenger may also apply by post for refund in cheque by forwarding the duly completed "Retrospective Application for Exemption and Refund" together with copies of all the above the required documents within 4 weeks of departure of the flight to:

Revenue Section of Finance Division
10/F Commercial Building
Airport Freight Forwarding Centre
2 Chun Wan Road
Hong Kong International Airport
Hong Kong

Questions about any ofDeparture Tax Exemption? Call 27698203 for any enquire.

Departure Tax Application. PDF