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SALES - Considerations regarding the collection and exemption of the Distribution Cost Recovery Surcharge


In view of the implementation of the NDC Platform, starting May 01, 2023 a

Distribution Cost Recovery Tax (TRCD) of USD 12.00 per segment will be

applied to LATAM reservations issued via GDS (Agencies). The following are the

scenarios in which the tax is to be applied.


Ticketing via GDS as from May 01, 2023

Date of


May 01, 2023

Process to be


All ticketing processed via GDS starting May 01, 2023 will be subject to a tax of

USD 12.00 per segment. The form of collection will depend on the ticketing POS.


All countries except Brazil:

  • The charge is applied to each segment ticketed on a LATAM-marketed flight.
  • The charge applies to all tickets issued on LATAM stock (or other companies) and to all fares whenever the itinerary includes a LATAM-marketed flight.
  • The charge is reflected as a tax code “YR”. E.g.: GRU - LA - MIA - DL - ATL → 1 tax applies (segment GRU MIA onboard a LA flight).
  • Non-transferable.
  • Non-refundable (except in cases of flight rescheduling/cancellation or in countries where a Cancellation Law applies).
  • In case of voluntary reissue, an additional tax will be charged if more segments are added to the itinerary. For example: SCL - MIA (1 tax per segment) reissued as SCL - LIM - MIA includes one additional tax for the second segment.


Click here for conditions applicable in Brazil


The TRCD tax will not be applied to:

  • Infants.
  • Group ticketing* (groups, series and negospace).
  • Tickets issued in the following countries: China, Hong Kong, Iran, Yemen, Sudan.


Once the collection is reflected and the exemption applied, the travel agent must contact the Global Sales Support team dedicated to NDC Support


  • Reservations issued before May 01, 2023 are exempted of this tax, unless they require modifications that imply an exchange reissue (changes to the first ticket coupon).