Relevant Documents Required for Air Passenger Departure Tax Exemption

Item Exemption Category Documents Required

1

Direct transit passengers / Connecting airside transfer passengers, i.e. passengers who arrive in Hong Kong by aircraft, do not pass through arrival immigration control and subsequently depart from Hong Kong by aircraft.

Boarding Pass of the relevant arrival flight
(i.e. conventional boarding pass or printout of e-boarding pass)

and

copy of Identity Document (ID) showing the passenger’s name

(e.g. Hong Kong Identity Card, passport or other travel document)

2

Passengers who arrive* in Hong Kong by aircraft and subsequently depart* from Hong Kong by aircraft within the same day** regardless of whether they have passed through arrival immigration control before departure from Hong Kong.

*
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.

Boarding Pass of the relevant arrival flight
(i.e. conventional boarding pass or printout of e-boarding pass)

and

copy of Identity Document (ID) showing the passenger’s name

(e.g. Hong Kong Identity Card, passport or other travel document)

3

Passengers who —

  1. either —
    1. arrive at the Hong Kong International Airport from a place in China other than Hong Kong by a vehicle approved by the Airport Authority of Hong Kong to run between the place and the Airport via the Hong Kong-Zhuhai-Macao Bridge, or by a ship approved by the Authority to berth at a passenger ferry terminal of the Airport; or
    2. arrive at the Hong Kong-Zhuhai-Macao Bridge Hong Kong Port from a place in China other than Hong Kong and, on arrival, transfer directly from the Port to the Airport by a vehicle approved by the Authority to run between the Port and the Airport;
  2. subsequently depart from Hong Kong by aircraft; and
  3. before the departure remain at all times within the Restricted Area (as defined by section 2(1) of the Airport Authority Ordinance (Cap. 483)).

(For passengers already issued with refund coupons upon check-in at the SkyPier Terminal, Mainland China Port or Macao Port but have not collected the refund at the SkyPier Terminal Refund Counter on the same day of travel, please contact the airlines concerned directly for the refund. Please apply to the Civil Aviation Department (CAD) for refund if no refund coupon was issued.)

Copy of ID showing the passenger’s name

(e.g. Hong Kong Identity Card, passport or other travel document)

4

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

5

Passengers who -

  1. 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
  2. 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
  3. are otherwise entitled to be accorded exemption from the tax by operation of the Consular Relations Ordinance (Cap. 557).

Photocopy of certificate issued by the relevant consular post or Consular Corps Identity Card

6

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.

Photocopy of certificate issued by the EC (Hong Kong Office) or Consular Corps Identity Card

7

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 Government of the Hong Kong Special Administrative Region.

8

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 Government of the Hong Kong Special Administrative Region.

9

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, nor carry on any private gainful occupation in the HKSAR, 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 Government of the Hong Kong Special Administrative Region.