Commencement: Repealed

LAWS OF THE REPUBLIC OF VANUATU
REVISED EDITION 1988

CHAPTER 77

AIRPORT DEPARTURE TAX (INTERNATIONAL FLIGHTS)

JR 57 of 1973 Act 4 of 1984
JR 1 of 1974 Act 31 of 1984
Act 6 of 1980 Act 26 of 1985
Act 31 of 1982 Act 16 of 1986
Act 3 of 1988

ARRANGEMENT OF SECTIONS
SECTION

1.	Airport departure tax
2.	Amount of tax
3.	Method of payment

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To impose an airport departure tax on international flights.

AIRPORT DEPARTURE TAX

1.	The owner or charterer of every aircraft engaged in carrying passengers for hire or reward on international flights serving Vanuatu shall pay in respect of each passenger embarking at the airport at Bauerfield, Pekoa, or Burton-Lenakel for a destination outside Vanuatu an airport departure tax:

Provided that no such tax shall be payable in respect of -

(a)	any passenger under 2 years of age;

(b)	any passenger in transit without clearance through the customs and immigration control in Vanuatu;

(c)	aircraft crew travelling on duty including positioning crew;

(d)	any passenger travelling for urgent medical reasons and not more than two persons travelling in attendance on such passenger;

(e)	any passenger being a person to whom any privileges or immunities are accorded in pursuance of the provisions of the Diplomatic Privileges and Immunities Act, Cap. 143;

(f)	any passenger on an aircraft engaged in technical, meteorological, humanitarian, or search and rescue operations;

(g)	any passenger on an aircraft being used for the military, diplomatic or ceremonial purposes of the government of any country;

(h)	any passenger on an aircraft which has returned to, or landed in, Vanuatu because of an emergency or for technical reasons, who subsequently departs from Vanuatu on the same or another aircraft;

(i)	any passenger being an official of the Government of the Republic of Vanuatu who holds an official or a diplomatic passport.

AMOUNT OF TAX

2.	The amount of the tax is hereby set at VT1,500 for each passenger carried by the airline.

METHOD OF PAYMENT

3.	(1)	The tax shall become due immediately prior to the departure of the aircraft and shall, subject to the provisions of subsection (2), be payable on behalf of the owner or charterer by the captain of the aircraft to an authorised officer of the Government at the airport at Bauerfield, Pekoa or Burton-Lenakel.

(2)	The tax may by prior arrangement be paid to the Department of Civil Aviation by the airline every month in respect of passengers carried by the airline during the previous month.

(3)	Where the tax is not paid by the airline within 30 days of the due date the Government shall recover the amount due as a civil debt.

(4)	The Minister responsible for civil aviation may by order prescribe the method of collecting departure tax from airlines not having an office established in Vanuatu.

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