System Requirements ▼

Please use the browser, i.e. Google Chrome, Microsoft Edge, Mozilla Firefox or Safari for the online application.

Other Items Required ▼

Adobe Acrobat Reader
For filling in Authorisation Form

Scanner (Optional)
For scanning and online uploading of supporting documents

Printer (Optional)
For printing of Authorisation Form

I. NOTES FOR APPLICATION

Please read the following notes before you start the online application.

1. General Information ▼

1. Applicant should submit an online application for refund of Air Passenger Departure Tax (APDT) within 4 weeks from the date of the departure flight. Otherwise, the application will not be considered.
2. If the name on the Identity Document/passport is different from that on the air ticket/ e-ticket/ helicopter ticket/ ferry ticket/ transfer coach ticket/ boarding pass, the passenger has to request the airline/ passenger handling agent/ helicopter company/ ferry company/ transfer coach operator to certify the identity or produce documentary evidence to the satisfaction of the Director-General of Civil Aviation. Otherwise, refund cannot be processed.

2. Exemption Category from APDT ▼

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.

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.

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.)

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).

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).

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.

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.

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.

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.

3. Refund of APDT ▼

1. Refund by Cheque (in Hong Kong Dollars)

   1. For application made through online, refund will be paid to the applicant by a crossed cheque in Hong Kong Dollars made payable to the Applicant. Applicant may, through online application, submit a duly completed and signed Authorisation Form to authorise CAD to issue a refund cheque payable to a third party who maintains accounts with banks in Hong Kong**.

      **Note to applicant: If you need to authorise CAD to issue a refund cheque payable to a third party, you are required to upload the duly completed and signed Authorisation Form as one of the supporting documents in Part III of the online application. (Please see “Note 4. Supporting Documents Required”)

      Note Supporting Documents Required Before Starting Online Application >>

   2. Applicant may also submit postal application to CAD for refund of APDT. For details, please refer to CAD website for more information.

2. Refund in Cash (in Hong Kong Dollars)

   Except for passengers in 2.iii. above, refund in cash in Hong Kong Dollars may be made upon application to the CAD’s “Air Passenger Departure Tax” Refund Counter located at Aisle D, Level 7, Departure Hall of the Hong Kong International Airport by either :

   1. the applicant in person; or
   2. an authorised representative of the applicant authorised under a duly completed Authorisation Form

   For details of applying for refund of APDT in cash, please refer to CAD website for more information.

   Upon receipt of refund cheque for an online application, if the applicant has difficulty in depositing the Hong Kong dollar refund cheque in his / her bank account, the applicant may,

   1. present the refund cheque together with the applicant’s ID (e.g. Hong Kong Identity Card, passport or other travel document) and the letter of result notification issued by CAD to the ‘Air Passenger Departure Tax’ Refund Counter located at Aisle D, Level 7, Departure Hall of the Hong Kong International Airport to obtain cash refund in Hong Kong Dollars when the applicant comes to Hong Kong again; or

   2. authorise another person by presenting copy of ID showing the applicant’s name (e.g. Hong Kong Identity Card, passport or other travel document), the duly completed Authorisation Form, the refund cheque, and the letter of result notification issued by CAD at the ‘Air Passenger Departure Tax’ Refund Counter located at Aisle D, Level 7, Departure Hall of the Hong Kong International Airport to apply for cash refund in Hong Kong Dollars.

4. Supporting Documents Required ▼

The following supporting documents should be ready in the acceptable file format for uploading, otherwise, refund cannot be processed:

1. evidence of tax payment
   (e.g. air ticket or e-ticket showing that APDT has been paid);

2. boarding pass of the departure flight
   (i.e. conventional boarding pass or e-boarding pass);

3. boarding pass of the relevant arrival flight - only for transit / transfer passenger (i.e. conventional boarding pass or e-boarding pass);

4. ferry ticket or transfer coach ticket bearing passenger’s name and refund coupon issued by airline, if any
   

   1. only for sea-to-air passengers or bridge-to-air passengers who arrive at Hong Kong International Airport by cross boundary ferry service or SkyPier Terminal Transfer Coach for onward departure from Hong Kong by air;

5. relevant documentation in support of your claim to exemption

   1. for passenger of (c) & (d) above : identity document showing the passenger’s name
      (e.g. Hong Kong Identity Card, passport or other travel document),
   2. for other passenger : diplomatic/ official passport (with expiry date and personal particulars), Consular Corps Identity Card or certificate issued by the relevant organization; and

6. duly completed Authorisation Form (optional)

   1. only for passenger who authorises CAD to issue a refund cheque payable to a third party who maintains accounts with banks in Hong Kong to obtain refund of APDT

These documents shall either be in gif, jpg(jpeg), tif(tiff), png or pdf. Additional information may be required by the CAD. Submission of incomplete or insufficient information may result in a delay in the processing of the application.

5. Prevention of Bribery ▼

Anyone, while having dealings of any kind with CAD, should not offer advantage to the CAD officers, or else he may commit an offence under section 4(1) and/or section 8 of the Prevention of Bribery Ordinance (Chapter 201 of Laws of Hong Kong), and be liable to a maximum penalty of a fine of $500,000 and imprisonment for 7 years.

6. Personal Information Collection Statement ▼

1. The personal information provided by you will be used for the purpose of processing your application for refund of Air Passenger Departure Tax. It may be disclosed to other departments and agencies authorized which are required to handle such matters. The information provided will be destroyed when it is no longer required.
2. Your application will not be considered if you fail to provide all information as requested.
3. You have the right to request access to and correction of personal data provided in accordance with the provisions of the Personal Data (Privacy) Ordinance. Such request should be made in writing to:
   1. Accounting Officer (Revenue)
   2. Civil Aviation Department,
   3. Revenue Section, Finance Division
   4. Level 5, Office Building
   5. Civil Aviation Department Headquarters
   6. 1 Tung Fai Road
   7. Hong Kong International Airport
   8. Lantau, Hong Kong
   9. Fax No.: (852) 2382 4582

 

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