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Sales | Exceptions for tax-exempt issuance

    The following countries are exempted from airport/sales taxes:

    Country:

    Considerations:

    Type of sale/airport tax:

    Argentina

    Exempted airport/sales taxes are declared in the following table

    Check the GDS (Global Distribution System) to verify the details of applicable taxes and exemptions.

    Brazil

    ORDINANCE No. 85/SRA of JANUARY 10, 2018 under Resolution 432/2017 issued by the Brazilian National Civil Aviation Agency (ANAC) establishes that passengers holding a government position or belonging to certain government agencies, as well as their respective families, are exempted from airport tax charges.

    As per the resolution: 

    "...Foreign diplomatic representatives and consular officials, as well as their respective families, are considered guests of the Brazilian Government when they hold a diplomatic passport or service passport issued by a foreign government, diplomatic identity or consular identity issued by the Ministry of Foreign Affairs. The concession of the benefit will be conditioned to the reciprocity of treatment. Foreign government officials of International Organizations based in Brazil are also considered as guests of the Brazilian Government, provided that they enjoy tax exemptions, in terms of specific headquarters agreement."

    BR airport tax for boarding and/or connection

     

    Domestic flights within Brazil and international flights originating in Brazil.

    Colombia

    According to Resolution 6251 from the Colombian Civil Aviation Authority, certain agencies are authorized to issue tickets without an airport tax to passengers who possess a waiver document.

    Airport Tax

    United Kingdom

    Applies to:

    • Passengers between the ages of 12 and 15 years leaving the United Kingdom.
    • Applies regardless of the country issuing the ticket. 
    • Only for passengers traveling in Economy Cabin.

    When issuing a ticket from travel agencies that is part of a pre-arranged business, the ticket must include the Business Number of Tour Code.

     

    Passengers holding a ticket that includes a GB Duty must be referred to an Agency Service Agent to process the duty refund.

    GB (APD Air Passenger Duty).

    Uruguay

    Customers in Uruguay who request an airport tax waiver with supporting documents.

    UY Tax

     

    Procedure to waive airport tax charges:

    • Create the reservation and send it to Global Sales Support team requesting the airport tax exemption and providing all supporting documents.
    • With the Salesforce (SF) case number, which is sent automatically in response to the request email, the agent must contact the Operations Support team via the chat.
    • Once the supporting documents have been verified, the LATAM service agent sends the waiver thus generated.
    • The agent must issue the ticket (manually modifying the pricing mask) and enter the waiver code in the endorsements box.

    In Argentina, documentation must be presented to exempt the charge, except if it is a trip to MPN (Malvinas Islands).

     

    Exempt Passengers

    Required Documentation

    Foreign diplomat

    Copy of foreign diplomatic passport (includes immediate family). Some passports have the legend "diplomatic" or "official" on the cover.

    National diplomat

    Copy of diplomatic passport.

    Personnel on official missions (national or foreign) and personnel from international organizations, family members, and delegation agents. Applies to foreigners if their country is listed here.

    Copy of the official/diplomatic passport and Official Letter from the requesting International or National Organization (stamp and signature).

     

    Entities listed in sections b), d), e), f), g), l), and p) of Article 26 of the Income Tax Law

    Certificate of exemption from income tax.

    You can verify if it is exempt using the following link: https://www.afip.gob.ar/genericos/exentas-rg2681/

    Entities of the National State, and their equivalents in provincial and municipal States.

    Official letter from the National or Provincial organization requesting the tax exemption for that passenger.

    Certificate of exemption from income tax. You can verify if it is exempt using the following link: https://www.afip.gob.ar/genericos/exentas-rg2681/

    Non-resident foreigners

    Declaration form from the agency issuing ARG (link)

    Identification document indicating residence address. If the document does not indicate it, present Passport + Driver's License from the country of residence or Passport + Residence Certificate issued by the competent authority in each country.

     

    Passengers exempt from paying national and international airport fees:

     

    COUNTRIES

    Diplomatic and consular agents accredited to the local Government *

    Technical-administrative staff of the Embassy or Consular offices **

    Holders of diplomatic passports on occasional missions, not accredited

    Holders of official passports on occasional missions, not accredited

    Saudi Arabia

    YES

    NO

    NO

    NO

    Australia

    YES

    NO

    YES

    NO

    Bolivia

    YES

    YES

    NO

    NO

    Cyprus

    YES

    NO

    NO

    NO

    Colombia

    YES

    YES

    YES

    YES

    North Korea

    YES

    NO

    YES

    NO

    Costa Rica (1)

    YES

    YES

    NO

    NO

    Dominican Republic

    YES

    YES

    YES

    NO

    Slovakia

    NO

    NO

    NO

    NO

    Estonia

    YES

    NO

    NO

    NO

    United States

    YES

    YES

    YES

    YES

    Granada

    YES

    YES

    YES

    YES

    Haiti

    YES

    YES

    NO

    NO

    Honduras

    YES

    YES

    YES

    YES

    Japan

    YES

    NO

    NO

    NO

    Kuwait

    YES

    YES

    YES

    NO

    Liberia

    YES

    YES

    YES

    YES

    Mexico

    YES

    YES

    YES

    YES

    Nicaragua

    YES

    YES

    YES

    NO

    New Zealand

    YES

    YES

    NO

    NO

    Oman

    YES

    YES

    YES

    YES

    Pakistan

    YES

    NO

    NO

    Paraguay

    YES

    YES

    YES

    YES

    Polonia (2)

    NO

    NO

    NO

    NO

    Sao Tome and Principe

    YES

    YES

    YES

    YES

    Ir

    YES

    NO

    NO

    NO

    Uruguay

    YES

    YES

    NO

    NO

    Zambia

    YES

    YES

    YES

    YES

    Observations:

    *Identity documents issued by the General Coordination of Privileges and Immunities (CGPI) / Ministry of Foreign Affairs of Brazil (MRE) for categories CD and CC0.

    ** Identity documents issued by the CGPI / MRE for categories AD and AC.

    1 - Exemption from the boarding fee.

    2 - Only for individuals falling under the following categories, upon request from the MRE: Head of State, Head of Government, Head of Parliament, Monarch, and their relatives.

     

    International Organizations in Brazil

    Agencia Brasileña-Argentina de Contabilidad y Control de Materiales Nucleares (ABACC)

    YES

    Alto Comisionado de las Naciones Unidas para los Refugiados (ACNUR)

    YES

    Banco Interamericano de Desarrollo (BID)

    YES

    Banco Internacional para la Reconstrucción y el Desarrollo (BIRD)

    YES

    Centro de Información de las Naciones Unidas (UNIC Rio)

    YES

    Comisión Económica de las Naciones Unidas para América Latina y el Caribe (CEPAL)

    YES

    Comité Internacional de la Cruz Roja (CICR)

    YES

    Comisión Jurídica Interamericana de la Organización de los Estados Americanos (CJI-OEA)

    YES

    Corporación Andina de Fomento (CAF)

    YES

    Corporación Financiera Internacional (CFI, IFC)

    YES

    Oficina de las Naciones Unidas sobre Drogas y Delitos (UNODC)

    YES

    Facultad Latinoamericana de Ciencias Sociales (FLACSO)

    NO

    Fondo de las Naciones Unidas para la Infancia (UNICEF)

    YES

    Fondo de Desarrollo de las Naciones Unidas para la Mujer (UNIFEM)

    YES

    Fondo de Población de las Naciones Unidas (UNFPA)

    YES

    Fondo Monetario Internacional (FMI)

    YES

    Instituto Interamericano de Cooperación para la Agricultura (IICA)

    YES

    Instituto Interamericano para la Investigación en Cambios Globales (IAI)

    YES

    Instituto Sudamericano de Gobierno en Salud (ISAGS)

    NO

    Japan Bank of International Cooperation (JBIC)

    NO

    Liga de los Estados Árabes (LEA)

    YES

    Organización de las Naciones Unidas para la Educación, la Ciencia y la Cultura (UNSECO)

    YES

    Organización de las Naciones Unidas para la Agricultura y la Alimentación (FAO)

    YES

    Organización de las Naciones Unidas para el Desarrollo Industrial (UNIDO)

    YES

    Organización para la Cooperación y el Desarrollo Económico (OCDE)

    NO

    Organización de los Estados Americanos (OEA)

    YES

    Organización de los Estados Iberoamericanos (OEI)

    NO

    Organización Internacional para las Migraciones (OIM)

    YES

    Organización Internacional del Trabajo (OIT)

    YES

    Organización Mundial de Meteorología (OMM)

    YES

    Organización Panamericana de la Salud y Organización Mundial de la Salud (OPS - OMS)

    YES

    Organización del Tratado de Cooperación Amazónica (OTCA)

    NO

    Parlamento Latinoamericano (PARLATINO)

    YES

    Programa Conjunto de las Naciones Unidas sobre el VIH / SIDA (ONUSIDA)

    YES

    Programa de las Naciones Unidas para el Desarrollo (PNUD, UNDP, ONU)

    YES

    Programa de las Naciones Unidas para el Medio Ambiente (PNUMA)

    YES

    Programa Mundial de Alimentos de las Naciones Unidas - Centro de Excelencia contra el Hambre

    YES

    Red de Información Tecnológica Latinoamericana (RITLA)

    YES

    Unión Internacional de Telecomunicaciones (UIT)

    YES

    i) Ao chefe da missão

     

    The following cases may be presented:

    1.Exempt passengers wishing to make a purchase (1st issue):

    When the passenger indicates being exempt, the table of exempt countries must be checked, and it must be indicated that they must present the documents defined in resolution 432/2017 according to the passenger's citizenship country and travel condition. After verifying the documentation accrediting it, the ticket should be issued releasing the BR fee (BR boarding fee).

    It is the responsibility of the issuing agent to send a copy of the supporting document so that LATAM can attach it to WIS before finalizing the issuing process. This request must be sent through the Private Portal - Pre-Sale Exemption Request option Diplomatic Exemption.

    Finally, it must be entered in the ENDORSEMENT field of the ticket the text: AUTH TICKETING TAX BR EXEMPT GOB plus the folio number.

    The passenger must be informed to bring it to the airport at the time of travel because it may be requested by airline personnel.

    2.Exempt passengers declaring their condition after having issued a ticket (reissue):

    When the passenger indicates that they have purchased a ticket that is exempt, the table of exempt countries must be checked, and it must be indicated that they must present the documents defined in resolution 432/2017 according to the passenger's citizenship country and travel condition. After verifying the documentation accrediting it, the reissue and refund of the BR boarding fee should proceed.

    3.Exempt passengers declaring their condition after the trip (used ticket):

    For tickets issued through indirect sales channels, the customer must be referred directly to LATAM to request the refund of the fee.