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Relevant Documents Required for Air Passenger Departure Tax Exemption

  Exemption Category
Documents Required
1.

Passengers who arrive* Hong Kong by aircraft and depart* from Hong Kong by aircraft within the same day** (irrespective of whether they have passed through arrival immigration controls before departure).

* refers to the scheduled arrival time and scheduled departure time of the aircraft.

** "same day" means same calendar day, i.e. within Hong Kong Time 00:00 to 23:59.

(For those passengers who are in transit at Hong Kong International Airport and have not passed through Hong Kong's arrival immigration controls, there is no "same day" requirement for the exemption.)

boarding pass of the relevant arrival flight

(i.e. original of conventional boarding pass or printout of e-boarding pass) and copy of identity document showing the passenger's name (e.g. Hong Kong Identity Card, Macao SAR Resident Identity Card, passport or other travel document)

2.
Passengers who arrive at Hong Kong International Airport by cross boundary ferry service for onward departure from Hong Kong by air. ( For passengers already issued with refund coupons upon check-in at the cross boundary ferry pier but have not collected the refund at Hong Kong International Airport Sky Pier Refund Counter on the same day of travel, please contact the airlines concerned directly for the refund. To applyby post only to the Civil Aviation Department for refund if no refund coupon was issued. )
copy of identity document showing the passenger's name (e.g. Hong Kong Identity Card, Macao SAR Resident Identity Card, passport or other travel document)
3.
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).

.

Diplomatic Privileges - photocopy of passport with following information :

- the type of passport (e.g. diplomatic, official, etc.);

- the expiry date ; and

- personal particulars.

International Organizations - photocopy of ID or Certificate issued by the relevant organization.
4.

Passengers who -

(a). are consuls or consular staff within the meaning of regulation 2 of the Registration of Persons Regulations (Cap. 177 sub. leg.) (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

(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).

Certificate issued by the relevant consular post or photocopy of Consular Corps Identity Card.
5.
Head of European Commission (EC) Office and members accredited by the Commission of the European Communities who are nationals of the member states of the European Communities but not in their capacity as the permanent residents of the Hong Kong Special Administrative Region, as well as the members of their families forming part of their respective households.
Certificate issued by the EC (Hong Kong Office) or photocopy of Consular Corps Identity Card.
6.
Accredited staff of the Bank for International Settlements Representative Office for Asia and the Pacific (BIS) who are neither Chinese nationals nor the permanent residents of the Hong Kong Special Administrative Region, as well as the members of their families forming part of their respective households.
Photocopy of Certificate of Status for Honorary Consuls and Officially Recognised Representative issued by the Govt. of Hong Kong Special Administrative Region.
7.
Accredited staff of the International Finance Corporation (IFC) Regional Office for East Asia and Pacific and the World Bank Private Sector Development Office for East Asia and Pacific who are neither Chinese nationals nor the permanent residents of the Hong Kong Special Administrative Region.
Photocopy of Certificate of Status for Honorary Consuls and Officially Recognised Representative issued by the Govt. of Hong Kong Special Administrative Region.
8.
Accredited staff of the Resident Representative of the Hong Kong Special Administrative Region Sub-Office of the Resident Representative Office of the International Monetary Fund (IMF) in the People's Republic of China who are neither Chinese nationals nor the permanent residents of the Hong Kong Special Administrative Region, as well as members of their families forming part of their respective households.
Photocopy of Certificate of Status for Honorary Consuls and Officially Recognised Representative issued by the Govt. of Hong Kong Special Administrative Region.
9. Others Details of circumstances