VAT in Aviation sector

Bangladesh - Name of TFC: Value Added Tax on Embarkation Fees – Code – E5

1/ Country Name: Bangladesh  ISO Code: BD

2/ Name of Tax/Charge/Fee: Value Added Tax on Embarkation Fees

3/ Ticket Code: E5

4/ Effective date: Effective for tickets issued on/after 05 August 2015 and for travel on/after 05 August 2015.

5/ Amounts:

All airports for Domestic and International:

15% of applicable Embarkation (BD) fee

6/ The tax is to be collected at point of sale and shown separately on the ticket by code E5.

8/ The lifting airline is responsible for remittance.

 9/ This Tax is: Interlineable

 10/  Exemptions:

-   Infants under 2 years old, not occupying a seat;

-   Outbound domestic transit passengers within 24 hours to connect international flight from BD points i.e. CGP-X/DAC-DXB only the international leg will be charged & domestic leg will be exempted;

-   Inbound international transit passengers within 24 hours to connect domestic flight to any points in BD will be exempted i.e. DXB-X/DAC-CGP , here DAC-CGP will be exempted;

-   International to International transit passengers within 24 hours are also exempted. Example : DXB-DAC-BKK , exempted if transiting Bangladesh airports within 24 hours.

12/ Responsible Authority:

Civil Aviation Authority of Bangladesh

Kurmitola, Dhaka-1229,

Bangladesh

Tel:   894735-7/9/16

Fax:  880289-13322