Tax Exemptions


 

 

Tax Exemptions by Country - Departures
Tax Exemptions by Country - Arrivals

Issuing Tickets with Tax Exemptions

Pricing Tickets with Tax Exemption

U.S. Domestic Tax Exemption – US1 and ZP

Refunds for Flown Tickets

 

 

 

Tax exemptions by country or region – Departures

 

Customers departing from

Are exempted from the tax

If they are

Australia

Passenger Movement Charge <AU>

·         Infants under 2

·         Children under 12

Belize

Conservation Tax <FU>

·         Infants under 2

·         Children under 12

·         Citizens of Belize

Belize

Departure Tax <FV>

·         Ministers of government, members of the national assembly, or members of the diplomatic and consular corp

·         Military personnel

·         Mayors of municipalities

·         Official of international organizations

·         Caribbean community secretariat personnel traveling on official business.

·         Minister and officials of other government visiting Belize at the invitation of the Belize government.

·         Public officers traveling on official business.

·         Approved scholarship holders leaving Belize to study abroad

·         Sports and cultural groups representing Belize who have been accredited by the government.

·         Airline crew duty 

Cayman Islands

Departure Tax <KY>

·         Infants under 2

·         Children under 12

China

Airport Fee <CN>

·         Infants under 2

·         Children under 12

Colombia

Resident Exit Tax <DG>

·         Infants under 2

·         Children under 5

·         Foreign, non-residents

Great Britain

Air Passenger Duty <GB>

·         Infants under 2

·         Children under 12 traveling in Economy

·         Young adults between 12–15 traveling in Economy

Greece

Airport Development Charge <GR>

·         Infants under 2

·         Children under 5

Hong Kong

Air Passenger Departure Tax <HK>

·         Infants under 2

·         Children under 12

Italy

Embarkation Tax <IT>

·         Infants under 2

·         Children under 12 pay 50%

Japan

Passenger’s Service Facilities Charge <SW>

·         Children under 4

·         Children under 12 pay 50%

Mexico

Tourism Tax <UK>

·         Infants under 2

·         Mexican citizens, irrespective of place of residence.

·         Persons legally living on Mexico (residents).

Panama

Airport Departure Tax <FZ>

·         Infants under 2

·         Senior over 60 pay 50%

·         Panamanian retirees 50%

Saint Lucia

Airport Service Charge <KS>

·         Infants under 2

·         Children under 12

Trinidad and Tobago

Passenger Service Charge <KT>

·         Infants under 2

·         Children under 5

·         Senior over 60 who is a citizen or resident of Trinidad and Tobago




 

 

Tax exemptions by country or region – Arrivals

 

Customers arriving to

Are exempted from the tax

If they are

Colombia

Tourism Tax <JS>

·         Senior over 65

·         Colombia citizens, irrespective of place of residence

Mexico

Arrival Tax <UK>

·         Citizens or Residents of Mexico

 

 

 

Issuing Ticket with Tax Exemptions

 

American is working to collect proper taxes on all tickets, and there are a handful of age, gender, and citizenship/residency related exemptions that the agency must be aware of.

For example:

Mexico Tourism Tax (UK) is exempt for:

·         Mexican citizens, regardless of place of residence

·         Resident of Mexico (permanent or temporary) holding a Mexico Visa

·         Persons living legally in Mexico (residents)

·         Infants under the age of two without a seat

·         Diplomats

·         Airline crew on duty

·         Transit/transfer passenger remaining less than 24 hours in Mexico (no stopover)

o   Note, passengers stopping over in Mexico aren’t entitled to a refund

 

At the time of booking/ticketing, it is necessary to confirm the passenger’s nationality and/or citizenship in order to determine whether the UK tax applies or not.

·         If the passenger is Mexican and the origin is outside Mexico, the Travel Agent must manually remove the UK if exempt

 

You can find the full list of exemptions in your GDS.

 

 

Pricing Tickets with Tax Exemption

 

GDS

Basic Pricing Entry

Price by PTC (age)
ZZ = age

Price by PTC (infant)
INF= w/o seat
INS = w/seat

Price by PTC (senior)

Price exempt tax
ZZ = Tax Code

Sabre Ref: TXNHELP

WP

WPPCZZ

WPPINF
WPPINS

WPPSRC

WPTE-ZZ

Worldspan Ref: HELP GTAX

4P

4PPCZZ

4PPINF
4PPINS

4PPSRC

4P-WTZZ

Apollo Ref: HELP TAX

$B

$B*CZZ

$B*INF
$B*INS

$B*SRC

$B:TE-ZZ

Amadeus Ref: HELP TAX

FXX

FXX/RCZZ

FXX/RINF
FXX/RINS

FXX/RYCD

FXX/R,ET-ZZSE
(ZZSE = the country code I.E. FRSE)

Galileo Ref: HELP TAX

FQ

FQ*CZZ

FQ*INF
FQ*INS

FQ*SRC

FQTE-ZZ

 

 

·         Audits will be performed after the ticket is flown to ensure that tickets with pricing exemptions have correct documentation in the PNR

·         When using the pricing entries listed in the grid above, EXEMPT should be populated onto the ticket.

o   This requirement ensures the customer qualifies for the tax exemption

·         If the agent does not use the pricing entries, and only adds a remark in the PNR, a debit memo may be issued

·         If a debit memo is issued filling the passenger’s relevant passport or residency card number at the time of ticketing in the DOCS field of the PNR would be helpful for the agent to refute the debit memo

o   You can verify the DOCS input formats with your GDS

 

 

U.S. Domestic Tax Exemption – US1 and ZP

The Domestic U.S. Tax (US1 and ZP) may be exempt on a domestic U.S. ticket if:

·         The ticket must be sold outside the U.S.

·         The domestic ticket must be cross-referenced with the separate international ticket

o   The international ticket must include travel to/from the U.S.

o   The international ticket number must be appended to the Endorsement Box of the domestic U.S. ticket

§  If the international ticket number is not appended to the domestic U.S. ticket, an ADM may be issued in the amount of the US1 and ZP taxes

·         If the customer’s international travel to/from the US is by ship, or on a US military transport aircraft rather than an international scheduled flight, they tax may be exempted

o   In these cases, append the Endorsement box with details of the international travel (origin/destination and name of the ship or details of the military flight)

 

 

Refunds for Flown Tickets

·         Refunds of partial tax on fully flown tickets may be requested online at www.aa.com/refunds.

·         Tax paid with a credit card will be refunded to the original FOP.

·         If the travel agent is not endorsed and the tax is paid by USD cash, the refund will go to the customer.

·         If you are endorsed and the tax is paid by USD cash, the refund will be delivered to the agency.

·         Tax paid in cash with a foreign currency will be refunded to the agency in credit memos.

·         A list of exemptions can be found in this document

·         Find the full list of exemptions in your GDS

·         For more information, view Tax Exemptions on aa.com.

 

 

 

 

 

 

Updated: December 2024