IATA LIST OF TICKET AND AIRPORT TAXES AND FEES

1510 Pages·2009·3.02 MB·English

IATA LIST OF TICKET AND AIRPORT

TAXES AND FEES

T A B L E O F C O N T E N T S

Page

Revisions Issued ... ... ... ... a
Introduction ... ... ... ... 1
Summary ... ... ... ... 3
Description of Taxes, Charges and Fees ... ... 5
Explanatory Notes of Information Record Forms ... ... 7
U.S. Passenger Facility Charges (PFCs), General Information ... 9
Glossary of Abbreviations and Special Terms ... ... 10
Currency Codes ... ... ... ... 11
Reporting Form ... ... ... ... 16
List of Tax Codes ... ... ... ... 18
Index of Taxes ... ... ... ... I-1
Changes Since Last Issue … … … see separate list
September 2009
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REVISIONS ISSUED

• 17 November 1989 • 13 June 2001 (No. 01-02)
• 24 January 1990 • 17 September 2001 (No. 01-03)
• 4 May 1990 • 7 December 2001 (No. 01-04)
• 30 May 1990 • 12 March 2002 (No. 02-01)
• 31 August 1990 • 12 June 2002 (No. 02-02)
• 8 April 1991 • 10 September 2002 (No. 02-03)
• 10 June 1991 • 2 December 2002 (No. 02-04)
• 11 December 1991 • 17 March 2003 (No. 03-01)
• 16 June 1992 • 12 June 2003 (No. 03-02
• 4 September 1992 • 17 September 2003 (No. 03-03)
• 1 December 1992 • 04 December 2003 (No. 03-04)
• 23 April 1993 • 08 March 2004 (No. 04-01)
• 22 October 1993 • 04 June 2004 (No. 04-02)
• 25 January 1994 • 10 September 2004 (No. 04-03)
• 6 May 1994 • 06 December 2004 (No. 04-04)
• 30 June 1994 • 01 April 2005 (No. 05-01)
• 17 November 1994 • 20 June 2005 (No. 05-02)
• 28 July 1995 (Second edition - current • 13 September 2005 (No. 05-03)
version)
• 16 November 1995 • 05 December 2005 (No. 05-04)
• 5 February 1996 (No. 96-01) • 20 March 2006 (No. 06-01)
• 21 June 1996 (No. 96-02) • 15 June 2006 (No. 06-02)
• 23 September 1996 (No. 96-03) • 15 September 2006 (No. 06-03)
• 2 December 1996 (No. 96-04) • 15 December 2006 (No. 06-04)
• 10 June 1997 (No. 97-01 - New print) • 09 March 2007 (No. 07-01)
• 23 September 1997 (No. 97-02) • 08 June 2007 (No. 07-02)
• 6 November 1997 (No. 97-03) • 05 September 2007 (No. 07-03)
• 22 December 1997 (No. 97-04) • 29 November 2007 (No. 07-04)
• 30 March 1998 (No. 98-01) • 12 March 2008 (No. 08-01)
• 2 July 1998 (No. 98-02) • 23 May 2008 (No. 08-02)
• 25 September 1998 (No. 98-03 - New • 01 September 2008 (No. 08-03)
print)
• 22 December 1998 (No. 98-04) • 28 November 2008 (No. 08-04)
• 1 April 1999 (No. 99-01) • 12 March 2009 (No. 09-01)
• 25 June 1999 (No. 99-02) • 22 May 2009 (No. 09-02)
• 30 September 1999 (No. 99-03) • 01 September 2009 (No. 09-03)
• 20 December 1999 (No. 99-04)
• 28 March 2000 (No. 00-01)
• 29 May 2000 (No. 00-02)
• 15 September 2000 (No. 00-03)
• 30 November 2000 (No. 00-04)
• 15 March 2001 (No. 01-01)
September 2009
IATA LIST OF TICKET AND AIRPORT
TAXES AND FEES

INTRODUCTION

The need for a publication which lists ticket and airport taxes, charges and fees imposed on
passengers, airlines, shippers or consignees has been identified by the air transport industry.
This need arose because of the growing number of jurisdictions imposing various ticket and
airport taxes, charges and fees around the world. However, there did not appear to be any
available information as to exactly what or how many jurisdictions levied these imposts and
what their requirements were. The various publications heretofore in existence which listed
some information with respect to taxes, charges and fees often were incomplete and
inaccurate. Also, in order to identify all ticket and airport imposts for one specific country,
several publications would often have to be consulted.

The IATA List of Ticket and Airport Taxes and Fees is a comprehensive list and quick
reference tool with respect to the requirements for the collection, filing, ticketing, remitting,
interlining of various ticket and airport taxes, charges and fees. The list is intended for use by
airlines, travel agents and others in the travel industry.

IATA has collected the information in this list from various airport, civil aviation and taxation
authorities and airline representatives around the world. Accordingly, IATA would like to
express its appreciation to the people who have assisted in providing the information in this
list.

September 2009
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The IATA "List of Ticket and Airport Taxes and Fees" has more than 1700 information
records for more than 600 different ticket and airport taxes, charges and fees. The official
names adopted by the International Standards Organization (ISO) have been used as a basis
for listing the countries, territories and dependencies of the world. In this regard, you will
note that the names of a total of 236 countries, territories or dependencies have been included
in the list. However, as of this writing, IATA is aware of the existence of ticket and airport
taxes, charges or fees in 218 countries, territories or dependencies.

In compiling this list, it was noted that the terms "tax", "charge" and "fee" were often used
interchangeably or with different meanings. However, in order to classify an impost in this
list, it was felt that it should be identified as either a tax or charge. This is because such a
determination will often dictate which department within an airline (e.g. taxation, user
charges, airport, etc.) will be responsible for handling the impost. Accordingly, for the
purposes of this list, the following broad definitions have been used as a general guide:

•
TAX: An impost for raising revenue for the general treasury
and which will be used for general public purposes.

•
CHARGE: An impost for raising revenue for specific aviation-
related facilities or services.

•
FEE: Another name for "Tax" or "Charge" depending upon
what the revenue is used for as defined above.

It was also felt that it would be useful to categorize the taxes, charges and fees listed herein by
type. Therefore, a special code has been assigned to each type of tax, charge or fee. (For your
reference, descriptions of each code are provided on pages 5 - 6.) By assigning these codes,
IATA is now able to determine how many types of ticket and airport taxes, charges and fees
are imposed around the world as indicated in the list.

IATA is pleased to be able to provide this list to you. IATA hopes that the List of Ticket and
Airport Taxes and Fees is a helpful and useful reference tool in your work.

© IATA, July, 1995
September 2009
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SUMMARY

The following is a summary of the number of entries under the five types of taxes and charges
covered by this list:

Type (code) No. of entries

1. Airport Taxes (AT) 83
2. Passenger Charges (PC) 1040
3. Stamp Taxes (ST) 15
4. Ticket Taxes (TT) 514
5. Miscellaneous Taxes (MT) 17

TOTAL 1669

The above types of taxes and charges have been further broken down according to an assigned
code. (See pages 5 - 6 for a detailed description of each of these codes.) A summary of the
number of taxes and charges by code is shown on the following page.

It should be noted that these codes have been assigned based upon the information provided
by IATA's various sources. Furthermore, the codes have been generally assigned based upon
the definitions of "tax" and "charge" as described on page 2 above. Accordingly, the assigned
codes may not necessarily correspond to the official names of the taxes, charges or fees listed
herein. It should also be noted that an impost applied to both domestic and international
transportation, passengers or cargo is listed twice, i.e. once for domestic and once for
international.

NB: Please note that as of March 2003, Freight and Cargo Taxes (FC) and Air Waybill
Taxes (WT) have been deleted from the “IATA List of Ticket & Airport Taxes and Fees” at the
request of subscribers. It was felt that this publication is not the right place for FC/WT.

You will note that some of the number of entries of tax/charge types have changed
substantially from earlier editions of this publication. This is a result of the recent clean up
of IATA’s database, during which certain records have been combined into one entry listing
several airports under one country rather than separately since they in reality refer to one
tax/charge.
September 2009
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Type Code No. of entries

Airport Taxes: AT1 57
AT2 25
AT3 1

Passenger Charges: PC1 312
PC2 66
PC3 193
PC4 22
PC5 42
PC6 2
PC7 8
PC8 11
PC9 384

Stamp Taxes ST1 10
ST2 5

Ticket Taxes TT1 305
TT2 209

Miscellaneous Taxes: MT1 17

TOTAL: 1669

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DESCRIPTION OF TAXES, CHARGES AND FEES

AIRPORT TAXES

Taxes which are paid directly by passengers to a collecting authority at an airport, hotel, city
terminal, etc. and which are not related to the sale of a ticket.

Code Description

AT1 Payable by PASSENGERS for INTERNATIONAL departures.

AT2 Payable by PASSENGERS for DOMESTIC departures.

AT3 Payable by PASSENGERS at an airport at the time of ARRIVAL.

PASSENGER CHARGES

Charges related to the cost of providing passenger facilities and/or services at an airport.

Code Description

PC1 Payable by PASSENGERS DEPARTING on INTERNATIONAL
flights.

PC2 Payable by AIRLINES for INTERNATIONAL flights.

PC3 Payable by PASSENGERS DEPARTING on DOMESTIC flights.

PC4 Payable by AIRLINES for DOMESTIC flights.

PC5 Payable by PASSENGERS ARRIVING on INTERNATIONAL
flights.

PC6 Payable by PASSENGERS ARRIVING on DOMESTIC flights.

PC7 Payable by PASSENGERS for the provision of CUSTOMS
and/or IMMIGRATION services.

PC8 Payable by AIRLINES for the provision of CUSTOMS and/or
IMMIGRATION services.

PC9 Payable by PASSENGERS with respect to U.S. Passenger
Facility Charges.
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STAMP TAXES

Taxes for a stamp which is affixed to or impressed on a ticket, boarding pass, air waybill, etc.
to indicate that the tax has been paid.

Code Description

ST1 For INTERNATIONAL travel/transportation.

ST2 For DOMESTIC travel/transportation.

TICKET TAXES

Taxes which are collected at time of ticket sale and which appear in the tax box of a ticket or
which are included in the price of a ticket.

Code Description

TT1 For INTERNATIONAL travel.

TT2 For DOMESTIC travel.

MISCELLANEOUS TAXES

Code Description

MT1 Any other taxes which do not correspond to any of the above
classifications (such as Value Added Tax on airport charges,
etc.).

September 2009
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EXPLANATORY NOTES OF
COUNTRY INFORMATION RECORD FORMS

The following are explanatory notes of the country information record forms. It should be
noted that the information provided in the forms is based upon data available to IATA.
Therefore, the information may not always be totally complete. The information for each tax,
charge or fee for each country has been entered onto a standardized form for the sake of quick
and easy reference. The headings of the form as well as their meanings are as follows:

ISO COUNTRY CODE: International Standards Organization (ISO) two-letter country
code.

STATE CODE: International Standards Organization (ISO) two-letter state code
(U.S.A. and Canada).

TAX/CHARGE/FEE (TCF)

First Line: Official name of the tax, charge or fee.

Second Line: Repetition of full country name.

Third Line: Airport name (if the tax, charge or fee is applicable specifically
to that airport) as well as the airport three-letter code in
brackets.

Tax Code: The ticketing code as assigned by IATA Passenger Services
Conference Resolution 728 (see pages 19 - 20 for a complete
list of such codes).

TCF Type: IATA internal code, for administrative purposes only (see pages
5 - 7 for further details).

Definition: General description and purpose (if available) of the tax, charge
or fee.
NB: Based upon information received by IATA, it may be
indicated that some taxes, charges or fees are to be collected at
ticket sale/issuance irrespective of the place of sale/issue. In
this regard, it is questionable whether an authority may require
and/or enforce the collection of a tax outside the country of its
jurisdiction. Accordingly, IATA’s reproduction of such
information herein should not be interpreted or construed that
IATA endorses, requires and/or subscribes to such
extra-territorial collection

APPLICABLE TO: This field indicates the party to whom the tax, charge or fee
applies, i.e. who is required to pay the impost and whether for
international or domestic travel or transportation.
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RATE: The three-letter IATA Clearing House Currency Code and the
amount of the tax, charge or fee (see pages 12 - 16 for codes and
full currency names).
In the case of a tax, charge or fee based on the ticket value, the
percentage of the tax, charge or fee will be indicated in this
field.

EXEMPTIONS: Passengers or aircraft exempt from the tax, charge or fee.

COLLECTED AT: This field indicates the point at which the tax, charge or fee is
collected, i.e. at the time of ticket or air waybill sale, time of
departure or time of arrival.
If the tax is to be collected at sale and shown in the tax box of
the ticket, the ticket code will be indicated in this field.

REMITTANCE: This field indicates who is ultimately responsible for remitting
the tax, charge or fee which has been collected or imposed, i.e.
the selling airline, lifting airline or other person.

INTERLINEABLE: Either "YES" or "NO". (For interline billing purposes, a tax,
charge or fee is interlineable when
a) a tax, charge or fee applicable at the time of ticket sale has
been collected, or should have been collected, by the issuing
airline at the point of sale [see IATA Passenger Service
Conference Resolution 785]; and,
b) such a tax, charge or fee must be paid or remitted to the
collecting authority by the airline which transports the
passenger from the point at which the tax, charge or fee applies
[see IATA Revenue Accounting Manual chapter A2 paragraph
1.10.1]).

AUTHORITY: This field indicates the complete address of the authority
responsible for the administration of the tax, charge or fee. If
this field is empty, IATA has not been advised of the
administering authority.

COMMENTS: Any other pertinent information related to the tax, charge or fee.

FIRST EFF. DATE: The date when the tax, charge or fee was first imposed. If this
field is empty, the initial effective date is not known by IATA.

REVISION DATE: The effective date of the last revision of the tax, charge or fee.
The date is shown in the European format, i.e. Day/Month/Year.
September 2009