CAP. 140]
Air Passenger Departure Tax
[1985 Ed.
(Cap. 115.)
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(b) subsequently depart from Hong Kong on the same aircraft or, by reason of that aircraft being declared unserviceable, on a substituted aircraft.
Connecting airside transfer passengers, that is to say passengers arriving at the airport by aircraft from a place outside Hong Kong who-
(a) do not, otherwise than for reasons which are, to the satisfaction of the Director, beyond the passengers' control, pass through arrival immigration controls; and
(b) subsequently depart from Hong Kong on another aircraft,
not being direct transit passengers.
Passengers who---
(a) arrive on an aircraft landing in Hong Kong solely by reason of distress,
emergency or adverse weather; and
(b) subsequently depart from Hong Kong by aircraft as soon as practicable. Passengers departing from Hong Kong by aircraft being used at the time of departure---
(a) for official or ceremonial purposes of the Government;
(b) for military, diplomatic or ceremonial purposes of the government of
any country; or
(c) for official or diplomatic purposes of the United Nations or any
Specialized Agency thereof.
5. Passengers departing from Hong Kong by civilian aircraft, who-
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9.
(a) are members of Her Majesty's forces or are civilians sponsored by the Ministry of Defence of Her Majesty's Government in the United Kingdom; and
(b) are present in Hong Kong with or in connexion with Her Majesty's
forces in Hong Kong.
and members of their families forming part of their households, if their passages have been arranged by the appropriate authority or with the approval of the appropriate authority, as evidenced by a certificate issued by or on behalf of the Commander British Forces. (Amended, L.N.207/85)
Passengers who are Vietnamese refugees as defined by section 2 of the Immigra-tion Ordinance, and who are permanently departing from Hong Kong for resettlement elsewhere.
Passengers who are entitled to be accorded exemption from the tax by operation of the International Organizations and Diplomatic Privileges Ordinance. Passengers who-
(a) are consuls or consular staff within the meaning of regulation 2 of the Registration of Persons Regulations (other than consuls or consular staff who are British citizens, British Dependent Territories citizens or British Overseas citizens), and members of their families forming part of their households; or (Amended, L.N.207/85)
(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,
upon production by such persons of evidence of their status in a form satisfac-tory to the Director.
Passengers who-
(a) are officers of the Visa Office and their dependants within the meaning of section 2 of the Chinese Visa Office (Privileges and Immunities) Ordinance; or
(b) are otherwise entitled to be accorded exemption from the tax by operation of the Chinese Visa Office (Privileges and Immunities) Ordinance.
7.
(Cap. 190.)
8.
(Cap. 177, sub. leg.)
(Cap. 259.)
(Cap. 224J)
177