No. S 459
Civil Aviation Authority of Singapore Act 2009
(Act 17 of 2009)
Civil Aviation Authority of Singapore (Aviation Levy) Order 2009
In exercise of the powers conferred by section 86 of the Civil Aviation Authority of Singapore Act 2009, the Minister for Transport, after consulting the Civil Aviation Authority of Singapore, hereby makes the following Order:
Citation and commencement
1.  This Order may be cited as the Civil Aviation Authority of Singapore (Aviation Levy) Order 2009 and shall come into operation on 1st October 2009.
Definitions
2.  In this Order, unless the context otherwise requires —
“airport licensee” means the holder of an airport licence for an airport;
“aviation levy” means the levy payable under this Orderby each passenger embarking on an aircraft from Changi Airport or Seletar Airport;
“Changi Airport” means the airport declared under the Civil Aviation Authority of Singapore (Changi Airport) Notification 2009 (G.N. No. S 293/2009);
“passenger” means a person embarking or intending to embark on an aircraft for the purpose of travelling therein as a passenger therein;
“prime lending rate” means the average of the prime lending rates at any particular time of the Development Bank of Singapore Ltd, the Oversea-Chinese Banking Corporation Limited and the United Overseas Bank Limited;
“Seletar Airport” means the airport declared under the Civil Aviation Authority of Singapore (Seletar Airport) Notification 2009 (G.N. No. S 294/2009).
Aviation levy payable by passengers
3.—(1)  Subject to paragraph 4, a levy (referred to as the aviation levy) shall be payable by each passenger embarking on an aircraft from Changi Airport or Seletar Airport.
(2)  The aviation levy payable by each passenger embarking on an aircraft from Changi Airport shall be —
(a)if embarking from the Changi Airport Budget Terminal — $2.20; and
(b)if embarking from any other terminal — $6.10.
(3)  Subject to paragraph 4, an aviation levy of $3.10 shall be payable by each passenger embarking on an aircraft from the terminal at Seletar Airport.
Exempt passengers
4.—(1)  Notwithstanding paragraph 3, no aviation levy shall be payable by any of the following passengers embarking on an aircraft from Changi Airport or Seletar Airport:
(a)operating crew required to perform duties on an aircraft excluding employees of the aircraft operator travelling on the aircraft who are not part of the operating crew performing duties on the aircraft;
(b)any passenger embarking on —
(i)a military aircraftused for military purposes;
(ii)a foreign diplomatic aircraft engaged on diplomatic or consular missions to Singapore;
(iii)an aircraft used for Government ceremonial purposes; or
(iv)an aircraft owned or operated by or on behalf of flying clubs approved by the Chief Executive under the Air Navigation Order (Cap. 6, O 2) and operated for purposes approved by him;
(c)any passenger who does not leave the transit area, or who leaves the transit area because of interruption to a flight at the airport caused by the unserviceability of an aircraft or the unavailability of an essential facility or caused by delay beyond the control of the passenger or the aircraft operator concerned;
(d)any passenger who, as evidenced by his passenger ticket, is scheduled to depart from Singapore by an aircraft within 24 hours of his scheduled time of arrival for a destination in another country other than the country from which he embarked on the aircraft by which he arrived in Singapore;
(e)infants below the age of 2 years;
(f)service personnel and their dependants embarking on aircraft operating on charter flights on behalf of the Joint Services Movement Control of the United Kingdom.
When aviation levy is payable by passengers
5.—(1)  The aviation levy payable by a passenger embarking on an aircraft from Changi Airport or Seletar Airport, as the case may be, shall be paid before the passenger embarks on the aircraft.
(2)  On or after 1st April 2010, upon payment of the aviation levy, the passenger concerned shall be furnished with a receipt or other record showing the aviation levy which has been paid.
(3)  Between 1st October 2009 and 31st March 2010 (both dates inclusive), the aviation levy shall be payable by a passenger embarking on an aircraft from Changi Airport or Seletar Airport, as the case may be, notwithstanding that during that period the passenger is not furnished with a receipt or other record showing the aviation levy which has been paid.
Airport licensee, etc., designated to collect aviation levy
6.  For the purposes of section 86(2)(d) of the Act —
(a)the airport licensee for Changi Airport, and such employeesor agents thereof as are approved by the Authority, are designated to collect, on behalf of the Authority, the aviation levy payable by passengers embarking on aircraft from Changi Airport; and
(b)the airport licensee for Seletar Airport, and such employeesor agents thereof as are approved by the Authority, are designated to collect, on behalf of the Authority, the aviation levy payable by passengers embarking on aircraft from Seletar Airport.
Returns on collection of aviation levy
7.—(1)  All aviation levies that are collected by the airport licensee for Changi Airport and the airport licensee for Seletar Airport, and by their respective approved employees and agents, from passengers in each month shall be payable to the Authority and shall be paid thereto no later than 6 weeks after the end of that month.
(2)  Within a period of 3 weeks after the end of each month, the airport licensee for Changi Airport, and the airport licensee for Seletar Airport, must furnish to the Authority a return spe cifying the number of passengers embarking on aircraft from Changi Airport and Seletar Airport, respectively, in that month.
Interest for late payment of aviation levy
8.—(1)  Where any aviation levy or part thereof is in arrears , the Authority shall be entitled to impose interest on the airport licensee concerned for the amount in arrears, at the rate of 3% per annum above the prime lending rate on the date the aviation levy or part thereof in arrears is payable .
(2)  Such interest shall —
(a)be payable from the day immediately following the date the aviation levy or part thereof is payable until all of the aviation levy in arrears is paid to the Authority; and
(b)be calculated on the first day of each month on the amount of aviation levy or part thereof from time to time outstanding (together with interest) at the end of the immediately preceding month.
Penalty for deficiency in collection
9.  If it appears to the Authority that any airport licensee, or any of its employees or agents or former employees or former agents so approved under paragraph 6 —
(a)has failed to collect any aviation levy or part thereof the collection of which he is or was responsible; or
(b)is or was responsible for any deficiency in the aviation levy the payment of which to the Authority he is or was responsible,
and if a satisfactory explanation is not, within a period specified by the Authority, furnished to the Authority, with regard to such failure to collect or deficiency, the Authority may impose on the airport licensee, in addition to any interest under paragraph 8, a penalty of the whole of any such amount of aviation levy not collected or the deficiency, as the case may be.
Application of payments
10.  The Authority may, in its discretion, apply any moneys paid by an airport licensee firstly towards the payment of any penalty or interest payable under this Order and subsequently apply any balance thereof towards payment of any amount of outstanding aviation levy.
Remission
11.  The Chief Executive may waive or remit wholly or in part any aviation levy, penalty or interest payable under this Order.
Made this 1st day of October 2009.
CHOI SHING KWOK
Permanent Secretary,
Ministry of Transport,
Singapore.
[CA.7.3.00117.0.15; AG/LEG/SL/41/2009/10 Vol. 1]