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Civil Aviation Act - Funafuti Airport (Departure Tax) Regulations

LAWS OF TUVALU
2008 Revised Edition

CAP. 49.20.4

FUNAFUTI AIRPORT (DEPARTURE TAX) REGULATIONS

Arrangement of Regulations
Regulation

1 Citation
2 Departure tax
3 Payment of tax
4 Offence
5 Refund
6 Exemptions

SCHEDULE
DEPARTURE TAX REBATE CERTIFICATE

Supporting Documents
ENDNOTES

FUNAFUTI AIRPORT (DEPARTURE TAX) REGULATIONS

MADE UNDER THE AERODROMES AND AIR NAVIGATION AIDS ACT^[1]

Commencement [1st day of January 1979]

1 Citation

These Regulations may be cited as the Funafuti Airport (Departure Tax) Regulations.

2 Departure tax

Subject to the exemptions specified in regulation 6, there shall be paid by or for every passenger in a civil aircraft who departs from Funafuti Airport for a destination outside Tuvalu a Departure Tax of $30.^[2]

3 Payment of tax

The Departure Tax shall be paid by or for every passenger liable to pay it before such passenger boards the aircraft on which he intends to reach such destination to such public officers as the Minister may authorise from time to time, and shall form part of the revenue of the Consolidated Fund.

4 Offence

Any passenger liable to pay the Departure Tax who boards an aircraft without having done so shall, in addition to being liable to pay the Tax, be guilty of an offence under the Act.

5 Refund

If any passenger, having paid the Tax, does not depart on the flight in respect of which it was paid, the Tax so paid shall be refunded.

6 Exemptions

The provisions of regulation 2 shall not apply to: —

(a) Visiting Heads of State or their personal representatives;

(b) Any person entitled in Tuvalu to the privileges and immunities specified in any part of the Schedule to the Diplomatic Privileges Act;^[3]

(c) Any student who presents to the authorized officer a certificate in the form specified in the Schedule to these regulations, signed by or on behalf of the Secretary for Social Services, shall be entitled to a rebate of 15.00 on the departure tax;

(d) Any child who by virtue of his age is allowed to travel without a ticket;

(e) Passengers who only land at Funafuti in transit to or from other countries and depart by the same aircraft as that on which they arrive, or any substitute therefore;

(f) Military personnel of a country declared under section 5 of the Visiting Forces Act^[4] as a country to which the provisions of that Act apply.^[5]

Schedule

DEPARTURE TAX REBATE CERTIFICATE

(Reg. 6(c))

I certify that the undernamed is a student attending full time education outside Tuvalu and that the costs of his/her education and airfares are not paid by Government, or through Aid from an overseas Government or organization

Name

Age

Student at School/College/University

Home Island

..........................................................................

Secretary for Social Service

ENDNOTES
¹ LN 22/1978, LN 1/1985
Amended by LN 14/1991, LN 1/1995, LN 8/2006

These regulations continue in force under section 54(3) of the Civil Aviation Act, Cap. 49.20

^[2] Amended by LNs 1/1995 and 8/2006

^[3] Cap. 52.15

^[4] Cap. 52.20

^[5] Inserted by LN 14/1991