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

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. 

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; 

(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 as a country to which the provisions of that Act apply. 

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