"Taxes" and Fees Associated with Air Travel
as of 2/06
Taxes/Fees from which Diplomats are NOT Exempt:
The "taxes" charged under The Airport and Airway Trust Fund (replaces the Airport and Airway Revenue Act of 1970) have been ruled by the Internal Revenue Service (Rev Ruling 72‑1O) to be user fees because the funds generated do not flow back to the general treasury but are used exclusively for the construction, maintenance and administration of airports and airway systems. This category includes:
U.S. Domestic Transportation Tax
7.5% beginning 10/l/99 until further notice
Federal Flight Segment Tax
$3.00 - Domestic paasenger tax that applies to journeys that begin and end in the U.S. or the 225 mile buffer that extends into Canada or Mexico.
Alaska/Hawaii Domestic Transportation Tax
For travel between the Continental U.S. and points in the states of Alaska and Hawaii, only a part of the current domestic tax is assessed. This may apply to some points in Canada. The part that is assessed represents the miles flown over the Continental U.S. and the states of Alaska and Hawaii.
For travel wholly within Alaska or wholly within Hawaii, the U.S. Domestic Transportation Tax will be assessed.
U.S. International Departure Tax
$13.40 ‑ This applies to any international air transportation commencing in the U.S. with the exception of transportation from the Continental U.S. to a city within the 225 mile buffer zone.
This tax applies to passengers originating in Alaska or Hawaii or who stopped over for more than 19 hours in Alaska or Hawaii, to a destination outside the Continental U.S.
U.S. Possessions and Territories such as Puerto Rico, U. S. Virgin Islands, American Samoa and Guam are considered internationa1 points outside the U.S. This tax applies when traveling from other U.S. points to these destinations.
Alaska/ Hawaii International Departure Tax
$6.70 - This applies when traveling between the Continental U. S. and points in the states of Alaska and Hawaii for miles flown over the Provinces of Canada or over the Pacific Ocean. This may apply to some points in Canada
U.S. International Arrival. Tax
$13.40 - This applies to any international air transportation ending in the U.S. with the exception of transportation from the Continental U. S from a city within the 225 mile buffer zone or between a point in the Continental U.S. and Alaska or Hawaii
This also applies to transportation between Alaska or Hawaii and foreign countries, including U.S. Possessions and Territories such as Puerto Rico, U.S. Virgin Islands, American Samoa and Guam which are considered international points outside the U.S.
Passenger Facilities Charges (PFCs)
Up to $4.50 -charged by an airport for airport improvements. Up to four PSCs can apply to each ticketed journey and a maximum of two PFCs per each one-way trip.
Federal Security Segment Tax
Up to $5.00 - charged per one-way trip to fund screeners, equipment, and other costs of the Transportation Security Administration
Taxes/Fees from which Diplomats are Exempt:
U.S. Customs Fees
$5.00 ‑ Assessed for travel on tickets issued to passengers arriving from outside the customs territory for travel which originated in a place other than Canada, Mexico and the adjacent islands of the U.S. (The Caribbean).
Exemption applies to diplomats and other persons on official travel who are accredited in the U.S., and/or have a diplomatic paasport, visa (A‑1 and 2, G‑l ‑ 4), or a diplomatic I.D card issued by a foreign government .
$7.00 ‑ This fee is collected for travel from any international point into the U S., Puerto Rico, Guam, and the U. S. Virgin Islands. Traveling from U.S. possession and territories to the U. S. , Puerto Rico, and the U.S. Virgin Islands is considered travel from an internatianal point and the fee applies.
Exemption applies only to diplomats who are accredited to the U. S and/or have a diplomatic passport, visa (A‑1 and 2, G‑1 ‑ 4), or a diplomatic I.D. card issued by a foreign government.
Animal and Plant Health Inspection Service (APHIS) Fee
This fee is collected for travel from any international point (except Canada) into the U.S. and Puerto Rico This fee will vary over the next several years as follows:
$3.10- as of 1/1/03
Exemption applies only to diplomats who are accredited to the U. S and/or have a diplomatic passport, visa A‑1and 2, G‑1- 4), or a diplomatic I.D. card issued by a foreign government.
To Obtain Exemptions
"A" and "G" series visa holders wishing to pursue exemption from the above fees or any taxes not considered user fees should present such visa when purchasing airline tickets. THERE IS NO POSSIBILITY OF A REFUND AT A LATER TIME IF THE EXEMPTABLE FEE IS PAID WHEN THE TICKET IS PURCHASED.