退 稅 方 法 Departure Tax Exemption
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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: