IATA LIST OF TICKET AND AIRPORT TAXES AND FEES

12-Mar-2002
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RATE: The three-letter IATA Clearing House Currency Code and the
amount of the tax, charge or fee (see pages 12 - 16 for codes and
full currency names).
In the case of a tax, charge or fee based on the ticket value, the
percentage of the tax, charge or fee will be indicated in this field.
EXEMPTIONS: Passengers or aircraft exempt from the tax, charge or fee.
COLLECTED AT: This field indicates the point at which the tax, charge or fee is
collected, i.e. at the time of ticket or air waybill sale, time of
departure or time of arrival.
If the tax is to be collected at sale and shown in the tax box of the
ticket, the ticket code will be indicated in this field.
REMITTANCE: This field indicates who is ultimately responsible for remitting the
tax, charge or fee which has been collected or imposed, i.e. the
selling airline, lifting airline or other person.
INTERLINEABLE: Either "YES" or "NO". (For interline billing purposes, a tax, charge
or fee is interlineable when a) it is evident by the appropriate entry
on the ticket/air waybill that the tax, charge or fee has been
collected by the issuing airline at the point of sale [see IATA
Passenger Service Conference Recommended Practice 1785a] and
b) such a tax, charge or fee must be paid or remitted to the
collecting authority by the airline which transports the
passenger/cargo from the point at which the tax, charge or fee
applies [see IATA Revenue Accounting Manual chapter A2
paragraph 1.10.1 and 1.10.2]).
AUTHORITY: This field indicates the complete address of the authority
responsible for the administration of the tax, charge or fee. If this
field is empty, IATA has not been advised of the administering
authority.
COMMENTS: Any other pertinent information related to the tax, charge or fee.
FIRST EFF. DATE: The date when the tax, charge or fee was first imposed. If this field
is empty, the initial effective date is not known by IATA.
REVISION DATE: The effective date of the last revision of the tax, charge or fee. The
date is shown in the European format, i.e. Day/Month/Year.