PART 1 | Citation and commencement |
| 1. This Order is the Civil Aviation Authority of Singapore (Aviation Levy) Order 2018 and comes into operation on 1 September 2018. |
2.—(1) In this Order, unless the context otherwise requires —“3-month compounded SORA”, in relation to a period, means —| (a) | if the period or a part of the period falls within the 6-month period beginning on 1 April of a calendar year, then, in relation to the period or the part (as the case may be) — the compounded average of the SORA values for the 3-month period immediately before 1 March of the same calendar year, as determined and published by the Monetary Authority of Singapore on its website at http://www.mas.gov.sg or (where the website is unavailable to the public) in one or more other forms that are readily accessible by the public; or | | (b) | if the period or a part of the period falls within the 6-month period beginning on 1 October of a calendar year, then, in relation to the period or the part (as the case may be) — the compounded average of the SORA values for the 3-month period immediately before 1 September of the same calendar year, as determined and published by the Monetary Authority of Singapore on its website at http://www.mas.gov.sg or (where the website is unavailable to the public) in one or more other forms that are readily accessible by the public; |
[S 354/2023 wef 10/06/2023] |
“accounting period” means —| (a) | a period ending on the last day of each month; or | | (b) | such other period as, in any particular case, the Authority may allow; |
|
| “air passenger ticket” means a ticket or other record (in electronic form or otherwise) on the basis of which an individual is treated as being entitled to travel as a passenger on a particular flight or flights, regardless of the number of seats on the flight for that passenger; |
| “air service” means the carriage of one or more individuals by means of an aircraft on a flight, whether or not the flight is a service for hire or reward; |
| “aircraft operator”, in relation to a chargeable flight, means the person who conducts, or offers to conduct, an air service by the use of an aircraft for that flight; |
| “airport licensee” means the holder of an airport licence for an airport; |
| “AL collection agent” means any person designated under paragraph 9, for the purposes of section 86(2)(d) of the Act, to collect any AL on behalf of the Authority; |
| “aviation levy” or “AL” means the levy payable under this Order; |
| “Changi Airport” means the airport declared under the Civil Aviation Authority of Singapore (Changi Airport) Notification 2009 (G.N. No. S 293/2009); |
| “chargeable flight” has the meaning given by paragraph 3(2); |
“chargeable passenger” means a passenger who —| (a) | is carried on a chargeable flight; and | | (b) | is not a non‑chargeable passenger; |
|
| “non‑chargeable passenger” has the meaning given by paragraph 4; |
“non‑commercial flight” means a flight, being neither a scheduled nor non‑scheduled flight, in which —| (a) | an aircraft is used by a corporation whose business is not public passenger transport for an air service that —| (i) | is in aid of the conduct of the corporation’s business; and | | (ii) | is carried out by one or more pilots employed by the corporation to fly the aircraft; or |
| | (b) | an aircraft is used in an air service for a purpose that is not in paragraph (a) and not public passenger transport, such as agriculture, construction, photography, surveying, observation and patrol, search and rescue or aerial advertisement; |
|
| “non‑scheduled flight” means a flight on a non‑scheduled journey in respect of which a permit is required by the Air Navigation (Licensing of Air Services) Regulations (Cap. 6, Rg 2); |
| “passenger” means an individual embarking or intending to embark on an aircraft for the purpose of travelling onboard as a passenger; |
| [Deleted by S 354/2023 wef 10/06/2023] |
“reporting period” means —| (a) | a period of 7 days ending on the Sunday of each week; or | | (b) | such other longer period as, in any particular case, the Authority may allow; |
|
| “scheduled flight” means a flight on a scheduled journey within the meaning given by the Air Navigation (Licensing of Air Services) Regulations; |
| “Seletar Airport” means the airport declared under the Civil Aviation Authority of Singapore (Seletar Airport) Notification 2009 (G.N. No. S 294/2009); |
| “Singapore Overnight Rate Average” or “SORA” means the volume-weighted average rate of borrowing transactions in the unsecured overnight interbank Singapore dollar cash market in Singapore between 8 a.m. and 6.15 p.m., as determined and published by the Monetary Authority of Singapore on its website at http://www.mas.gov.sg or (where the website is unavailable to the public) in one or more other forms that are readily accessible by the public; [S 354/2023 wef 10/06/2023] |
“transfer passenger” means a passenger entitled under a single air passenger ticket to depart from Singapore —| (a) | within 24 hours after the passenger’s scheduled time of arrival by air in Singapore; | | (b) | on an aircraft with a flight number that is different from the flight number of the aircraft in which the passenger arrives in Singapore (called the arriving aircraft); and | | (c) | for an immediate destination that is in a country that is not the country in which the passenger embarked on the arriving aircraft, |
| and includes such a passenger who, because of a delay for reasons beyond the passenger’s control or the control of the aircraft operator of the flight concerned, leaves Singapore instead at another time on the departing flight specified in his or her air passenger ticket or on another flight that is provided by the aircraft operator as a replacement of the flight specified on his or her air passenger ticket; |
|
“transit passenger” means a passenger entitled under a single air passenger ticket to depart from Singapore —| (a) | within 24 hours after the passenger’s scheduled time of arrival by air in Singapore; | | (b) | on an aircraft with the same flight number as the aircraft in which the passenger arrives in Singapore (called the arriving aircraft); and | | (c) | for an immediate destination that is in a country that is not the country in which the passenger embarked on the arriving aircraft, |
| and includes such a passenger who, because of a delay for reasons beyond the passenger’s control or the control of the aircraft operator of the flight concerned, leaves Singapore instead at another time on the departing flight specified in his or her air passenger ticket or on another flight that is provided by the aircraft operator as a replacement of the flight specified on his or her air passenger ticket. |
|
| (2) For the purposes of this Order, a flight of an aircraft is not treated as having begun until it starts push back from its stand at an airport. |
| (3) Where any act is required or allowed to be done on a certain day under this Order and that day happens to be a Saturday or public holiday, the act may be considered as done in due time if it is done on the next day afterwards, not being a Saturday or public holiday. |
|
3.—(1) For the purposes of section 86(1) of the Act, an aviation levy or AL is payable in respect of every air passenger ticket that covers at least one chargeable flight.(2) In this Order, any of the following flights that begins on or after 1 September 2018 from Changi Airport or Seletar Airport to a place outside Singapore is called a chargeable flight:| (a) | a scheduled flight; | | (b) | a non‑scheduled flight; | | (c) | a non‑commercial flight. |
|
|
| Non‑chargeable passengers |
4.—(1) A non‑chargeable passenger is any of the following individuals carried on an aircraft on a chargeable flight:| (a) | operating crew required to perform duties on an aircraft or travelling on an aircraft in order to commence duties on an aircraft from another destination but not employees of an aircraft operator travelling on its aircraft other than as part of the operating crew; | | (b) | any passenger on —| (i) | a military aircraft; | | (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 which is owned or operated by or on behalf of any person approved by the Chief Executive, under the Air Navigation Order (Cap. 6, O 2), to provide any course of flight training or instruction and that is operated for such purpose; |
| | (c) | a passenger who, while on a flight that has begun, arrives in Singapore by aircraft or does not take off from Singapore due to unforeseen circumstances, and leaves Singapore on that flight, or another flight that is provided by the aircraft operator in lieu of that flight, as soon as is reasonably practicable to do so after those circumstances no longer exist:| Examples of unforeseen circumstances |
| | | (b) | a technical fault in the aircraft. |
|
| | | | (e) | closure of the airport in a place outside Singapore at which the aircraft was originally scheduled to arrive. |
|
|
|
| | (d) | a transfer passenger or transit passenger; | | (e) | an infant below 2 years of age; | | (f) | any serviceman of the Singapore Armed Forces, whether uniformed or non‑uniformed and whether or not in regular service or national service, travelling for military purposes on an aircraft that is not a military aircraft; | | (g) | any person —| (i) | who is accredited as a diplomatic or consular representative of the government of any foreign country, or is a staff member of any such diplomatic or consular representative; | | (ii) | who holds a valid diplomatic passport, official passport, service passport or public affairs passport issued by the government of that foreign country; or | | (iii) | who is the subject of a request by the Ministry of Foreign Affairs in Singapore to be treated as a non‑chargeable passenger; |
| | (h) | any head of state or head of government of a foreign country who is recognised by Singapore (whether or not a guest of the Government) and whom the Ministry of Foreign Affairs in Singapore requests to be treated as a non‑chargeable passenger; | | (i) | any person whom the Ministry of Foreign Affairs in Singapore recognises as a representative of an international organisation (whether or not a guest of the Government) and whom that Ministry requests to be treated as a non‑chargeable passenger; | | (j) | every member of the delegation travelling with a person referred to in sub‑paragraph (g), (h) or (i); | | (k) | any employee or volunteer of an association, authority, body or institution (whether incorporated or unincorporated) lawfully established for charitable objects travelling to any place outside Singapore —| (i) | to combat the effects of any emergency at that place; | | (ii) | to provide emergency medical or other assistance for casualties or survivors in that place; | | (iii) | to reduce further damage in that place; or | | (iv) | to support emergency affected communities in the reconstruction and restoration of the physical infrastructure, the environment and community, psychosocial and economic well‑being; |
| | (l) | any employee or volunteer of an association, authority, body or institution (whether incorporated or unincorporated) lawfully established for charitable objects accompanying any beneficiary thereof, and that beneficiary, travelling on a flight originating from and ending in Singapore without landing in any place outside Singapore. |
(2) In sub‑paragraph (1)(k), “emergency” means any of the following:| (a) | a storm, a volcanic eruption, an earthquake, a flood, a tsunami or an occurrence of a similar kind; | | (b) | a fire; | | (c) | a plague or an epidemic; | | (d) | a road, rail or an air crash, or a shipping or other accident; | | (e) | a war; | | (f) | an act of terrorism. |
|
|
|
