Temporary Aviation Charges Measures

We are pleased to share the latest temporary aviation charges measures related to the Coronavirus (COVID-19). Through these challenging times, the ACIC & IATA teams worldwide work to collect information on airport and ANSP charges. This database is updated daily to bring you the latest available information.

Not seeing your country or airport measures? Email us at aviationchargesIC@iata.org.

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Afghanistan

ANSP Charges
Suspended the overflight charge increase due to COVID-19 (originally planned for June 2020) until the situation improves and gets back to normal.

Albania

ANSP Charges
Postponement of Route Charges and Terminal Navigation Charges payments as follows:
February 2020 billing period (invoiced in March) postponed to 11 November 2020;
March 2020 billing period (invoiced in April) postponed to mid-February 2021;
April 2020 billing period (invoiced in May) postponed to mid-May 2021;
May 2020 billing period (invoiced in June) postponed to mid-August 2021.

Algeria

Government Taxation
Postponement of the monthly tax return G n°50 submission for the months of February and March and the remittance of related monthly taxes (notably VAT) until 20 May 2020.

Argentina

ANSP Charges
EANA - The Argentinean ANSP deferred overflight and terminal navigation fees, accumulated from 1 March to 31 August 2020, without accruing interest, for all airlines that operate to and from Argentina. Accrued debt to be repaid by 31 December 2020.

Armenia

ANSP Charges
Postponement of Route Charges payments as follows:
February 2020 billing period (invoiced in March) postponed to 11 November 2020;
March 2020 billing period (invoiced in April) postponed to mid-February 2021;
April 2020 billing period (invoiced in May) postponed to mid-May 2021;
May 2020 billing period (invoiced in June) postponed to mid-August 2021.

Australia

All
On 18 March 2020, Australian government announced AU$715 million relief package for Australian aviation industry, involving the refunding and ongoing waiving of a range of government charges on the industry including aviation fuel excise, air service charges on domestic airline operations and domestic and regional aviation security charges. There will be an upfront estimated benefit of AUD 159 million to Australian airlines for reimbursement of applicable charges paid by domestic airlines since 1 February 2020. Any businesses experiencing cash flow difficulties may liaise with the ATO for a request for deferred payment schedules, and relief from late GST payments, penalties and interest liabilities.

Austria

ANSP Charges
Postponement of Route Charges payments as follows:
February 2020 billing period (invoiced in March) postponed to 11 November 2020;
March 2020 billing period (invoiced in April) postponed to mid-February 2021;
April 2020 billing period (invoiced in May) postponed to mid-May 2021;
May 2020 billing period (invoiced in June) postponed to mid-August 2021.


Government Taxation
Value-added tax (VAT) payments can also be deferred on a case-by-case basis, and payments are not necessary while an application for deferral is pending with the tax authorities. The VAT payment due on June 30, 2020, is expected to be delayed.

Azerbaijan

Airport Charges
Effective from 1 April 2020, take-off/landing charge for commercial passenger aircraft is EUR 1 per 1 tonne of MTOW (instead of EUR 6). Parking charges for aircraft operating all flights, including charter operations, have been cancelled for the period of crisis.

ANSP Charges
Three-month payment delay for overflight charges for every second transit flight of the same airline using airspace of Azerbaijan republic. Postponement of Route Charges and Terminal Navigation Charges payments as follows:
February 2020 billing period (invoiced in March) postponed to 11 November 2020;
March 2020 billing period (invoiced in April) postponed to mid-February 2021;
April 2020 billing period (invoiced in May) postponed to mid-May 2021;
May 2020 billing period (invoiced in June) postponed to mid-August 2021.

Bangladesh

Airport / ANSP Charges
Bangladesh Ministry of Transport has confirmed that there will be relief measures on aeronautical charges. Relief is expected to include waivers for domestic flights until 2021 and 50% waiver for international flights until end 2020.

Belgium

ANSP Charges
Postponement of Route Charges payments as follows:
February 2020 billing period (invoiced in March) postponed to 11 November 2020;
March 2020 billing period (invoiced in April) postponed to mid-February 2021;
April 2020 billing period (invoiced in May) postponed to mid-May 2021;
May 2020 billing period (invoiced in June) postponed to mid-August 2021.


Brussels Airport (BRU)
Growth Incentive of March 2020 has been excluded from full year calculation. Credit to airlines is aligned with relaunch of operations.
A new recovery incentive package for the airlines from 1 July 2020 until 31 March 2021. The new incentive is a rebate of EUR 2 for departing passengers, and EUR 1 for transfer, for a period of 9 months. This is approximately 10% of the passenger service charge and it will automatically be deducted from the bi-monthly aeronautical charges invoice.
Payment terms for aeronautical charges have been extended from 14 to 28 days until 1 June, 1 July and is now confirmed until 1 October 2020.
A new marketing budget has been reserved from 15 June until December 2020 to promote travel on all airlines from BRU Airport in the Belgian catchment area, B2C and B2B.


Government Taxation
VAT filings have been delayed by two weeks and payments have been delayed by two months.

Belize

ANSP Charges
Payments deferred for 15 days. Measure valid for 6 months, starting 1 April 2020.

Benin

All
Deferral of payments for two months to airlines with regular billing terms.

Bolivia

Fuel Charges
The President signed a Supreme Decree granting international airlines access to the same price as domestic airlines (1.51 USD/gal instead of 3.62 USD/gal) on a temporary basis of 12 months.

Government Taxation
Payment of the sales tax collected on ticket sales/issuances and due to be paid by the ticketing carrier to the tax authority during the period from February to May 2020 is deferred and can now be paid in July 2020.

Bosnia and Herzegovina

ANSP Charges
Postponement of Route Charges payments as follows:
February 2020 billing period (invoiced in March) postponed to 11 November 2020;
March 2020 billing period (invoiced in April) postponed to mid-February 2021;
April 2020 billing period (invoiced in May) postponed to mid-May 2021;
May 2020 billing period (invoiced in June) postponed to mid-August 2021.

Botswana

Government Taxation
VAT refund processing periods will be reduced from 60 to 21 days.

Brazil

Airport Charges
The Government signed a decree allowing the Ministry of Infrastructure to request the use of parking space at INFRAERO airports (CGH, SDU and others). This action will waive costs for long-term parking during the crisis.
INFRAERO deferred rent payment of March bill until 10 September 2020 and deferred 50% of April's bill until 10 October 2020. Airlines must request the benefit by 30 March 2020.
Deferred airport concession fees (payable on 18 December 2020).


ANSP Charges
Deferred air navigation service fees due in March, April, May, June to September, October, November and December 2020 respectively.

Salvador-Deputado Luís Eduardo Magalhães (SSA)
Parking fee waved.

Bulgaria

ANSP Charges
Postponement of Route Charges payments as follows:
February 2020 billing period (invoiced in March) postponed to 11 November 2020;
March 2020 billing period (invoiced in April) postponed to mid-February 2021;
April 2020 billing period (invoiced in May) postponed to mid-May 2021;
May 2020 billing period (invoiced in June) postponed to mid-August 2021.

Burkina Faso

All
Deferral of payments for two months to airlines with regular billing terms.

Bobo Dioulasso (BOY), Ouagadougou (OUA)
Airports closure.

Cambodia

All
The Cambodian Government has announced a relief package for local airlines that includes a 3-month tax exemption from March to May 2020. Effective from April 2020, Government’s relief package includes delayed payment of the Civil Aviation fee for 6 months for local airlines.

Cameroon

All
Deferral of payments for two months to airlines with regular billing terms.

Canada

ANSP Charges
Navigation Canada (NC) proposed to defer recovery of losses for a year. IATA is working on eliminating or minimizing recovery amount.

Calgary (YYC)
Calgary International airport waived parking fees for the month of April 2020. The waiver will be reviewed on a monthly basis.

Government Taxation
Businesses may defer GST/HST/QST payments and tax return filings based until 30 June 2020 based on the following:
Monthly GST/HST filers have to remit amounts collected for the February, March and April 2020 reporting periods by 30 June;
Quarterly filers have to remit amounts collected for the 1 January 2020 through 31 March 2020 reporting period by 30 June;
Annual filers, whose GST/HST return or instalment are due in March, April or May 2020, have to remit amounts collected and owing for their previous fiscal year and instalments of GST/HST in respect of the filer’s current fiscal year by 30 June.


Montréal–Trudeau (YUL)
Effective from April 2020, Montreal-Trudeau International Airport is waiving long term parking fees until further notice.

Vancouver (YVR)
Aircraft parking fees have been waived from 15 March 2020 until further notice. Fixed fees (for office, lounges, storage and pre-security) have an interest free payment deferral for 3 months from April until June 2020. If April fees were paid, they can defer May until July 2020. Repayment in 6 installments from 1 October 2020 until 31 March 2021.

Vancouver (YVR)
Effective from April 2020, Vancouver International Airport waived long term parking for aircraft until 30 days after travel restrictions are lifted by the Canadian Government.

Central African Republic

All
Deferral of payments for two months to airlines with regular billing terms.

Chad

All
Deferral of payments for two months to airlines with regular billing terms.

Chile

Airport Charges
The government informed stakeholders it will provide 60 days deferral of invoices for all aeronautical fees, including landing fees, ILS and parking. Departures taxes are not included. Each airline must contact DGAC directly via phone at +562 2439 2527 and +562 2439 2250.

Arturo Merino Benítez Airport (SCL)
The airport concessionaire of Nuevo Pudahuel deferred space rent payments April, May, June to be paid between July 2020 until April 2021. To benefit from this measure, airlines must be without any debt.

Government Taxation
Deferral of VAT payments for the next 3 months (benefit available for small sales volume companies only). Deferred VAT can be paid in 12 interest free instalments.

China / Mainland China, Hong Kong (SAR China), Macao (SAR China), Chinese Taipei

All
Exemption of the civil aviation development fund for China’s domestic airlines. Exemption of aeronautical charges, ground handling charges, terminal /approaching navigation charges and en–route for relief flights. Reduce aerodrome charges and air navigation charges for mainland China airlines, Hong Kong SAR, Macao SAR, Chinese Taipei (HKG/MFM/TPE) airlines and international airlines. For Class I airport (where passenger volume exceeds 4% of China’s air passengers) and Class II airports (between 1% to 4%), Landing Charges reduced by 10%; Parking Charges exempted; Air Navigation Facility Charges reduced by 10% (with overfly charges exclusive). For domestic airlines the air fuel basis price of purchase and sale spreads reduced by 8%. These policies were implemented from 23 January 2020, the termination date will be advised in accordance with the epidemics evolvement.
Exempt VAT on revenue in providing prescribed services (i.e., transportation of key supplies under the pandemic, public transportation services) from 1 January 2020. The expiration date will be announced. Key medical and pandemic prevention-related supplies (Key Supply Enterprises, “KSEs”) under designated lists (vary locally) may apply a full refund of the incremental input VAT credits incurred after the end of December 2019 on a monthly basis. Further extension of VAT monthly filing – nationwide tax filing deadline of April 2020 has been extended to 24 April 2020. VAT payment deferrals will be considered upon application and on a case by case basis.


Hong Kong (SAR China)
AAHK announced extension of relief measures extension for the airport community. The waiver or reduction of fees will continue in July and August. The continuing relief measures for the aviation industry include full waiver of parking and airbridge fees for idle passenger aircraft, reduction for passenger aircraft landing charges; fees related to ramp handling, maintenance and airside vehicles; as well as rental reduction for terminal tenants covering lounges and offices; fee waiver for terminal licences including commercial counters and cross-border transport operators; and concessions on franchise fees for aviation support services such as into-plane fueling. Full waiver on fixed charges for in-flight catering services will be effective from June to August. In addition, the rental relief for retail and catering tenants will continue. Rental waiver for temporarily closed shops and restaurants will also be extended.

Macau (MFM)
Macau International Airport Company Limited (CAM) plans to reduce the landing and takeoff fees from 1 February until 30 April 2020 for qualifying airlines (not including business aviation, general aviation, aerial work, helicopters and full cargo flights).

Chinese Taipei

Airport Charges
50% discount on parking charges for the airport from 1 February 2020 to 1 February 2021. Other discounts on the landing, housing and maintenance hanger charge for the airport will depend on the reduction of proportion compared with the same period of the previous year. 4-month payment postponed for the period from February to June of the airport charges. Depending on the COVID-19 pandemic situation, the policy might be extended if needed.

Government Taxation
VAT filing and payment deadlines 15 March, 15 April and 15 May 2020 may be extended to 31 March, 30 April and 1 June 2020, respectively if the original filing and payment due date cannot be fulfilled due to the impact of COVID-19. Business that has difficulty in settling tax payments due to the impact of COVID-19 may file an application for an extension to pay not exceeding one year or instalment payment plan not exceeding 36 months in accordance with Article 26 of Tax Collection Act.

Colombia

Airport Charges, Government Taxation and Fuel Fees
Free parking extended until 30 June at concessioned airports and until 31 August for all other airports.
Deferral of Tourism Tax due by the end of April until 30 October 2020. VAT reduction on tickets and jet fuel from 19% to 5% until 31 December 2021.
Aerocivil authorized the suspension of commercial lease payments at all airports under its supervision.
In the case of companies engaged in hoteling services, passenger air travel services, etc., VAT payment due for the March - April period (or for the January - April period, if VAT returns are filed every four months) is extended to 30 June 2020.


ANSP Charges
Aerocivil authorized a 90-day deferment of payments.

Fuel Charges
Ecopetrol, the only producer and importer of jet fuel in Colombia will extend its measure to hold existing imported fuel (priced higher) until August or September, depending on the assessed situation at the moment. Consequently, fuel suppliers in Colombia will continue to receive exclusively locally produced jet fuel at domestic fuel prices on par with USGC reference.

Comoros

All
Deferral of payments for two months to airlines with regular billing terms.

Congo

All
Deferral of payments for two months to airlines with regular billing terms.

Costa Rica

Airport Charges
CETAC approved the postponement of March invoicing process up to two weeks as of 1 April 2020.

ANSP Charges
Payments deferred for 15 days. Measure valid for 6 months, starting 1 April 2020.

Daniel Oduber Quirós (LIR)
Deferral of March - July invoices; paid over 6 months, commencing 1 January 2021.

Fuel Charges
The Costa Rican government has issued an executive decree eliminating CRC 8.12 per liter surcharge (USc 5.3 cents/gallon) previously destined to subsidize other sectors of the economy. The President and the Minister of Environment and Energy (MINAE) have announced they will be working on further measures to facilitate the recovery of tourism in the country, which is expected to include a long-awaited revision to the fuel pricing methodology.

Government Taxation
The remittance of the 5% tourism tax levied on all tickets originated in CR and the USD 15 tax on all tickets with destination CR to be paid in April, May, June, and July have been deferred until 30 November 2020.

Juan Santamaría (SJO)
SJO rental fees waived until borders open. Most aeronautical fees reduced by 75% through same period (fully waived for domestic flights). Parking fully waived from 18 March 2020 until 18 May 2020; afterwards, 75% reduction applies. Cargo excluded.

Croatia

All
Postponement of Route Charges and Terminal Navigation Charges payments as follows:
February 2020 billing period (invoiced in March) postponed to 11 November 2020;
March 2020 billing period (invoiced in April) postponed to mid-February 2021;
April 2020 billing period (invoiced in May) postponed to mid-May 2021;
May 2020 billing period (invoiced in June) postponed to mid-August 2021.

Cuba

ANSP Charges
ECNA - Refunds for permit processing fees available for flights previously planned, but no longer taking place. Must request refund before the scheduled flight time.

Cyprus

ANSP Charges
Postponement of Route Charges payments as follows:
February 2020 billing period (invoiced in March) postponed to 11 November 2020;
March 2020 billing period (invoiced in April) postponed to mid-February 2021;
April 2020 billing period (invoiced in May) postponed to mid-May 2021;
May 2020 billing period (invoiced in June) postponed to mid-August 2021.


Government Taxation
Temporary two-month deferral of payment of VAT, without the imposition of any penalties applicable to companies with turnover of less than EUR 1 million or where turnover has fallen by more than 25% with reference to the tax returns submitted during 2019. Arrangements with the tax authority can be made so that VAT payable amounts will be settled gradually by 11 November 2020. Plans to cut standard VAT rate from 19% to 17% until May 2020; the VAT rate will be cut from 9% to 7.5% until 30 June 2020 for the tourism services sector.

Czechia

ANSP Charges
Postponement of Route Charges payments as follows:
February 2020 billing period (invoiced in March) postponed to 11 November 2020;
March 2020 billing period (invoiced in April) postponed to mid-February 2021;
April 2020 billing period (invoiced in May) postponed to mid-May 2021;
May 2020 billing period (invoiced in June) postponed to mid-August 2021.

Denmark

ANSP Charges
Postponement of Route Charges payments as follows:
February 2020 billing period (invoiced in March) postponed to 11 November 2020;
March 2020 billing period (invoiced in April) postponed to mid-February 2021;
April 2020 billing period (invoiced in May) postponed to mid-May 2021;
May 2020 billing period (invoiced in June) postponed to mid-August 2021.


Esbjerg (EBJ), Midtjyllands (KRP), Sindal (CNL), Sonderborg (SGD), Stauning Vestjylland (STA)
Airports closure, since 18 March 2020. Extended payment deadlines for tax, VAT and other government charges. Companies delaying tax and VAT reporting will not be penalized.

Dominican Rep.

All
Delayed filling and payment of February 2020 sales tax until 30 March 2020. Taxpayers can pay sales tax in four instalments, 25% each, without any default interests.

Maria Montez (BRX)
Airport Closure.

Ecuador

Government Taxation
The Ecuadorian Government will allow airlines to defer payment of the (Tourism Fee (International) and the Infrastructure Tax (International). Payment of both, Tourism and Infrastructure Tax, based on ticket sales/issuances for the month of March 2020 and where payment to the local authority was due in April 2020 are deferred until such time as the Ministerial Decree remains in effect. Payment of both, Tourism and Infrastructure Tax, based on ticket sales/issuances in subsequent months (e.g., April 2020) and where payment to the local authority is due in the month following ticket sale (e.g., May 2020) are also deferred.
Businesses may defer VAT payments for April, May, and June 2020, and which are to be paid in six monthly installments starting July 2020. For the first two installment payments, taxpayers will pay 10% of the total deferred VAT amount per payment, while for the other four payments, taxpayers will pay 20% of the total deferred VAT per payment for the aforementioned months.
Suspended legal, administrative, or technical process with the CAA, reducing airline OPEX.


Quito (UIO)
Quiport has announced a temporary suspension of non-aeronautical charges for 90 days, which includes office space, warehouse space, ticket counters and maintenance hangar space (from April 2020).

Egypt

Fuel Charges
The Egyptian Ministry of Petroleum confirmed that a reduction of 10 US cts/gal in the jet fuel price will take effect when traffic restarts in July 2020.

Sharm El Sheikh (SSH), Hurghada (HRG), Marsa Alam (RMF), Marsa Matruh (MUH)
50% discount on landing and parking/housing charges for airports in Red Sea, South Sinai, and Marsa Matrouh.
20% discount on ground handling services charges for airports in Red Sea, South Sanai, and Marsa Matrouh.
The effective date for the above discounts is subject to the Egyptian Government’s decision to open the three destinations for tourism.

El Salvador

Airport Charges
The Government suspended rent payments for office space, counter space, and baggage handling area until 1 May 2020.
Effective as of 22 May 2020, the measure above has been extended and may be extended further (suspending several fees such as airline desks, baggage claim and airline offices, among others (no passenger fees).


ANSP Charges
Payments deferred for 15 days. Measure valid for 6 months, starting 1 April 2020.

El Salvador (SAL)
Airport closure.

Government Taxation
Effective as of 20 March 2020, waiver of the USD 7 tourism contribution fee levied on all tickets sold in El Salvador for 90 days.

Equatorial Guinea

All
Deferral of payments for two months to airlines with regular billing terms.

Estonia

ANSP Charges
Postponement of Route Charges payments as follows:
February 2020 billing period (invoiced in March) postponed to 11 November 2020;
March 2020 billing period (invoiced in April) postponed to mid-February 2021;
April 2020 billing period (invoiced in May) postponed to mid-May 2021;
May 2020 billing period (invoiced in June) postponed to mid-August 2021.

European Union (EU), European Commission (EC) and European Parliament (EP)

All
The ongoing process relating to the Economic Regulatory Reference Period 3 (2020-2024), which covers all aspects of Single European Sky (SES) ANSP Performance Planning and future ATC Charges for 28 states, has been paused until June 2020 to allow all stakeholders concentrate on the ongoing crisis.

Finland

Airport Charges
40% discount on long term (over 72 hours) parking charges from 1 April 2020 to 30 June 2020.

ANSP Charges
Postponement of Route Charges payments as follows:
February 2020 billing period (invoiced in March) postponed to 11 November 2020;
March 2020 billing period (invoiced in April) postponed to mid-February 2021;
April 2020 billing period (invoiced in May) postponed to mid-May 2021;
May 2020 billing period (invoiced in June) postponed to mid-August 2021.


Government Taxation
Businesses upon request to the tax authority, can request a payment arrangement with eased terms for taxes / VAT due between 25 March and 31 August 2020.

France

All
Deferral of several aeronautical taxes and fees. Postponement of payment of Civil Aviation and Solidarity taxes on airline tickets. Effective from April 2020, deferral of payments for two months to airlines with regular billing terms.
Deferral on overseas & terminal navigation charges, applicable on charges due from 1 March 2020 until 31 December 2020. Payment plan from 1 January 2021 until 31 December 2022.


Groupe ADP (Charles de Gaulle (CDG), Orly (ORY) and Le Bourget (LBG))
Parking fees suspended for aircraft parked long term. Rental and leasing expenses will not be collected during the terminal closure period.

Le Touquet – Côte d'Opale (LTQ)
Airport closure.

Gabon

All
Deferral of payments for two months to airlines with regular billing terms.

Georgia

ANSP Charges
Postponement of Route Charges payments as follows:
February 2020 billing period (invoiced in March) postponed to 11 November 2020;
March 2020 billing period (invoiced in April) postponed to mid-February 2021;
April 2020 billing period (invoiced in May) postponed to mid-May 2021;
May 2020 billing period (invoiced in June) postponed to mid-August 2021.

Germany

Airport Charges
The operator of Berlin Airports (FBB) has officially requested a temporary closure of TXL from 1 June 2020 until 31 July 2020 using the reason of economic inefficiency of keep two Berlin airports with the current level of traffic. If this is approved, it will mean that all airlines operating in TXL will be relocated to SXF during this time.

ANSP Charges
Postponement of Route Charges payments as follows:
February 2020 billing period (invoiced in March) postponed to 11 November 2020;
March 2020 billing period (invoiced in April) postponed to mid-February 2021;
April 2020 billing period (invoiced in May) postponed to mid-May 2021;
May 2020 billing period (invoiced in June) postponed to mid-August 2021.


Government Taxation
Application for deferment of tax payments can be submitted to tax authorities. 1% reduction in the Air Transport Tax provided at the beginning of April 2020. The German Government will allow airlines to defer payment of the Air Transport Tax until 31 December 2020 on a case-by-case basis and upon request by an airline. A reduction in the VAT rate of 3% for the standard VAT rate from 19% to 16% and the lower rate from 7% to 5% (applicable to passenger transport) for the period from 1 July 2020 to 31 December 2020.

Nuremberg (NUE)
Flughafen Nürnberg GmbH grants the following discounts to all airlines operating regular passenger services to/from Nuremberg Airport (Flight Service Type 11 [Scheduled traffic] and Flight Service Type 21 [Leisure traffic]) based on the respective seat load factor for the respective flight movement:
1) ≤ 33% per flight movement = 95% on landing/take-off charges and central infrastructure services.
2) ≤ 66% per flight movement = 85% on landing/takeoff charges and central infrastructure services.
3) > 66% per flight movement = 65% on landing/take-off charges and central infrastructure services.
This is limited to the period from 1 May 2020 to 27 March 2021 (end of the IATA winter schedule period 2020/2021). Airlines do not need to apply. Deductions will be made out automatically based on the aforementioned conditions.

Ghana

All
Extended waiver of rent / aeronautical (landing, parking & lighting) payments for Quarter 2 of 2020.

Greece

ANSP Charges
Postponement of Route Charges and Terminal Navigation Charges payments as follows:
February 2020 billing period (invoiced in March) postponed to 11 November 2020;
March 2020 billing period (invoiced in April) postponed to mid-February 2021;
April 2020 billing period (invoiced in May) postponed to mid-May 2021;
May 2020 billing period (invoiced in June) postponed to mid-August 2021.


Athens (ATH)
For the Home based carriers’ grounded aircraft, utilized for operations to / from AIA, no parking charges will be effected for April, May and June. This measure is conditional to aircraft grounding for more than 48 hours. For a) aircraft grounded for less than 48 hours and b) carriers still having operations in Athens airport - or starting operations within May- parking charges for April and May will be discounted by 50%. Situation will be examined anew by May end for potential extension of the above measures.

Government Taxation
VAT payments due at the end of March will be suspended for four months (to end of July), and VAT for businesses affected by the coronavirus are postponed to 31 August 2020.

Guatemala

Airport Charges
Effective as of 16 March 2020, deferring several fees through national state of emergency period. Included: airport rent, hangar rent, trash, among others (no passenger fees). Must request benefit from DGAC.

ANSP Charges
Payments deferred for 15 days. Measure valid for 6 months, starting 1 April 2020.

Mundo Maya (FRS), La Aurora (GUA)
Airports closure.

Guinea-Bissau

All
Deferral of payments for two months to airlines with regular billing terms.

Osvaldo Vieira (OXB)
Airport closure.

Guyana and West Indies

ANSP Charges and Government Taxation
Costs related to Terminal Navigation Charge and Oceanic Charge in the French Caribbean islands, from March-December 2020, have been deferred. To be paid over 24 months, starting January 2021. Airlines must discuss payment plan with DGCA - BACEA Accounting Agency.
VAT on domestic air travel in Guyana is suspended from 8 April 2020 to 30 June 2020.

Honduras

All
Airports closure.

ANSP Charges
Payments deferred for 15 days. Measure valid for 6 months, starting 1 April 2020.

Government Taxation
VAT remittance deferred until further notice for companies not operating during the state of emergency declaration. Tax returns must be filed no later than 10 business days following the end of the state of emergency.

Hungary

ANSP Charges
Postponement of Route Charges payments as follows:
February 2020 billing period (invoiced in March) postponed to 11 November 2020;
March 2020 billing period (invoiced in April) postponed to mid-February 2021;
April 2020 billing period (invoiced in May) postponed to mid-May 2021;
May 2020 billing period (invoiced in June) postponed to mid-August 2021.

Iceland

All
Postponement of Route Charges and Terminal Navigation Charges payments as follows:
February 2020 billing period (invoiced in March) postponed to 11 November 2020;
March 2020 billing period (invoiced in April) postponed to mid-February 2021;
April 2020 billing period (invoiced in May) postponed to mid-May 2021;
May 2020 billing period (invoiced in June) postponed to mid-August 2021.


Keflavik (KEF)
Temporarily offering a 100% discount on the official airport charges. This is valid from 13 March 2020 until 31 July 2020. KEF airport is extending payment terms to 60 days from 1 March 2020 (for airlines operating year-round) until 1 May 2021. Charges occurred between 1 February until 13 March 2020 are to be paid by the end of August 2020. Efforts will be made to provide temporary relief to the tourism industry, including temporarily reducing industry-specific tax payments. Businesses experiencing temporary difficulties due to a fall in revenue, will be given a flexibility, e.g. extended deadlines for taxes and other public charges.

India

Airport and ANSP Charges
50% reduction in cargo demurrage charges for import air cargo affected by the lockdown in India on account of the COVID-19 outbreak.
DIAL is deferring of annual escalation of Office Space License Fee and Common Area Maintenance (CAM) charges with effect from 1st July 2020 for FY20-21.
DIAL is providing credit period extension from 7th to 15th of the month without penalty if payment is made in the same month, applicable from April to June 2020.


Fuel Charges
The State of Kerala has issued an extraordinary gazette to reduce the aviation fuel turbine tax for domestic airlines from the present 5% to 1% for the next 10 years, citing the need to do so in the interest of the public.

Gaya (GAY)
Airport closure.

Government Taxation
For any delayed payment made between 20 March 2020 and 30 June 2020, a reduced rate of interest of 9% (current interest rate is 18%) will be charged. No late fee and penalty to be charged, if complied before 30 June 2020. Date for filing GST annual returns of FY 18-19, which is due on 31 March 2020 is extended until the last week of June 2020. Circular No. 137/07/2020-GST from the Ministry of Finance clarifies that taxpayers (including airlines) that receive advances for future services, and where they have excess GST input tax credits (e.g., where the GST paid on the purchase of local goods/services exceeds the GST charged on ticket issuances) may apply for a refund of the excess credit amount under “Excess payment of tax, if any” through FORM GST RFD-01.

Indonesia

ANSP Charges
Deferral of any proposal and plan to adjust or update Air Navigation Service (ANS) charges in Indonesian FIRs, and to the increases announced previously in the Sector A airspace in Singapore FIR.

Government Taxation
Advance VAT refunds of up to IDR5 billion (approx. USD 330,000) (without automatic tax audit) for the tax period from April to September 2020 is available for companies that are: 1) Registered under any of 102 manufacturing sector codes; and/or 2) Registered as export-oriented companies (KITE status).

Soekarno-Hatta (CGK)
Between 1 April 2020 until 29 May 2020, CGK Airport Operator AP2 will close operation in whole area of Terminal 1A and only use Terminal 1B for Lion Air, Trigana and Airfast. It will close operation Terminal 2 International (LCC T2F) and move the operation of LCC airlines to T3 international. Pier 1 extension and Pier 2 extension in Terminal 3 will be closed temporarily.

Iraq

Al Najaf (NJF), Baghdad (BGW), Basrah (BSR), Erbil (EBL), Sulaymaniyah (ISU)
Airports closure.

Ireland

ANSP Charges
Postponement of Route, Terminal Navigation and Communication Charges payments as follows:
February 2020 billing period (invoiced in March) postponed to 11 November 2020;
March 2020 billing period (invoiced in April) postponed to mid-February 2021;
April 2020 billing period (invoiced in May) postponed to mid-May 2021;
May 2020 billing period (invoiced in June) postponed to mid-August 2021.


Dublin (DUB)
Postponement of contracted fuel throughput fee increase of 0.237 USc/gal at DUB by two months (Apr-May 2020) representing cost avoidance of US$0.016 million

Italy

Airport Charges
ENAC suspends concession fees for 2020 ENAC announced (23 April 2020) it ordered the suspension of airport concession fees to encourage the recovery of traffic post-coronavirus. Future payments will be commensurate with traffic recorded in 2020 and must be made in a single settlement by 31 January 2021.

ANSP Charges
Postponement of Route Charges and Terminal Navigation Charges payments as follows:
February 2020 billing period (invoiced in March) postponed to 11 November 2020;
March 2020 billing period (invoiced in April) postponed to mid-February 2021;
April 2020 billing period (invoiced in May) postponed to mid-May 2021;
May 2020 billing period (invoiced in June) postponed to mid-August 2021.


Catania Fontanarossa (CTA)
Airport closure since 18 March 2020. Relief for companies with decrease of income greater than 25% (TBC). Extension of dates for tax payments (TBC). ART tariff authority will delay issuance of new regulation for airport charges.

Government Taxation
VAT payments up to 30 March 2020 are suspended for all taxpayers operating in sectors particularly hit by the COVID-19 crisis (e.g. tourism, transport). VAT fulfillments due in the period 8 March - 31 May 2020 are postponed to 30 June 2020 for taxpayers who are established in Italy or have therein a fixed establishment.

Leonardo da Vinci (FCO)
Aeroporti di Roma is granting a temporary 50% reduction in airport premises rents and bills until 30 April. All invoices payment terms are extended to 60 days.

Malpensa and Linate (MXP, LIN)
No rent will be charged to unused airport infrastructure and spaces until further notice.

Ivory Coast

All
Deferral of payments for two months to airlines with regular billing terms.

Félix Houphouët Boigny (ABJ)
The Tourism Tax has been amended to provide an exemption for transfer/transit passengers at ABJ airport.

Japan

ANSP Charges
Deferred payments of Aerodrome charges, En-route charges and Oceanic charges up to 6 months without late payment penalty for flights between 26 March 2020 and September 2020.

Chūbu Centrair (NGO)
10% discount for International Terminal 1 check-in counter fee and shared check-in system fee from March to May 2020.

Government Taxation
Payment of both the International Tourist Tax and the Consumption Tax can be deferred upon request to the National Tax Authority (NTA) by airline taxpayers facing difficulties due to COVID-19 and based on certain eligibility criteria. If the payment deferral request is granted by the NTA, it is for a period of up to one year for the entire tax liability or airlines may pay the tax due in deferred instalments during the grace period, without interest or penalties.

Haneda (HND)
20% reduction in office rent, lounge rent, check in counter facility charge, aerobridge and BHS charges from April 2020, that were due to expire in June 2020, have now been extended until September 2020. In addition, the planned increase in counter charge from April has been suspended.

Kansai (KIX)
Waiver of parking charges by 100% for grounded aircraft and airlines will only be charged for parking charge based on the original schedule. Application/Approval process is required for this benefit, which is valid till May 2020.
KIX Airport announced a new incentive scheme for airlines applicable from July 2020 to March 2021. Discount on landing charges (starting from 40% for short haul flights and 60% for mid and long haul flights in July and August and gradually decrease to 5% and 10% respectively by March 2021) will be given automatically for 3 consecutive months for each route once an airline starts operating 4 or more flights per month for that particular route. No discount will be given if an airline launches flights in February - March 2021.


Naha (OKA)
6 months deferral of landing, parking, security charges without late payment penalty for all flights from 26 March until September 2020.

Narita (NRT)
Narita Airport has announced a further 6 months extension of payment of applicable charges between May and September 2020. April – June landing and parking charges payment due dates have already been extended by 3 months as part of the previous measures announced in March but as a result of the newly announced extension, the due date for the April invoice which has already been issued will also be extended to 2 November 2020. In addition, a 50% reduction will be applied on May - July invoices for rental within passenger terminal buildingS, No.2 parking building and a number of facility user charges.

New Chitose (CTS)
In addition to the deferral of payment by two months for invoices issued in May to July 2020 (i.e. for invoices with due date of 31 May, airlines are allowed to pay by 31 July), the following relief measures for airlines have been announced:
20% discount for office rent invoices issued in June and July 2020;
6 months deferral of landing, parking and security charges for June and July 2020;
Waiver of landing, parking and security charges for charter cargo flight in June and July 2020 (when total discounted amount reaches JPY10 million, this relief measure will cease).

Jordan

Queen Alia (AMM)
Effective from 17 March 2020, all parking charges for passenger aircraft belonging to airlines based at Queen Alia International Airport will be waived till the resuming of the flights (or initially a maximum duration of 3 months till 15th June 2020, whichever happens first). Payment facilities for past dues will also be reviewed with airlines on a case by case basis. Airport International Group (AIG) will waive aeronautical parking charges for a period of 4 months for all commercial regular passengers’ flights that will resume permanent operations at Queen Alia International Airport during the first month following the end of the commercial passengers’ flight ban decreed by the Jordanian Government.

Kenya

Airport Charges
The approval relief measures are specific to the 3 months period from 1 April to 30 June 2020 and are limited to:
a) Waiver of parking fees for the period April to June 2020 for all active operators who ceased operators due to the COVID-19 pandemic.
b) Deferral of 75% of building rent due for the period April to June 2020 (pay 25% Service Charge only). The deferred rent will be amortized and paid over a 9-month period, effective 1 July 2020. This relief will be for tenants who are current on all other contractual obligations as on 31 March 2020.


Government Taxation
Value Added Tax (VAT) rate reduction from 16% to 14%. The Government is facilitating the expedited payment of VAT refunds by allocating an additional KES 10 B.

Korea (Rep.)

Airport Charges
The Government has extended the earlier announced reduction and deferred payment measures to airlines and ground handling companies, including deferment of airport charges, 20% landing charge discount and waiver for parking charges from March till August 2020.

Government Taxation
VAT return due date may be extended by 3 months for businesses directly affected by COVID-19 upon application to the tax authority. Simplified VAT taxpayers (with revenue less than KRW 48 million per year or approx. USD 39,000 per year) will be exempt from VAT liability until the end of 2020.

Latvia

ANSP Charges
Postponement of Route Charges payments as follows:
February 2020 billing period (invoiced in March) postponed to 11 November 2020;
March 2020 billing period (invoiced in April) postponed to mid-February 2021;
April 2020 billing period (invoiced in May) postponed to mid-May 2021;
May 2020 billing period (invoiced in June) postponed to mid-August 2021.

Lebanon

Beirut-Rafic Hariri (BEY)
Airport closure since 18 March 2020.

Lithuania

Airport Charges
Lithuanian airports set up a plan to encourage airlines to restart passenger flights. Airlines will get 60 days payment deferral for airport charges.

ANSP Charges
Postponement of Route Charges and Terminal Navigation Charges payments as follows:
February 2020 billing period (invoiced in March) postponed to 11 November 2020;
March 2020 billing period (invoiced in April) postponed to mid-February 2021;
April 2020 billing period (invoiced in May) postponed to mid-May 2021;
May 2020 billing period (invoiced in June) postponed to mid-August 2021.

Luxembourg

ANSP Charges
Postponement of Route Charges payments as follows:
February 2020 billing period (invoiced in March) postponed to 11 November 2020;
March 2020 billing period (invoiced in April) postponed to mid-February 2021;
April 2020 billing period (invoiced in May) postponed to mid-May 2021;
May 2020 billing period (invoiced in June) postponed to mid-August 2021.


Government Taxation
Upon request by businesses, delays for the payment of VAT can be granted to taxable persons liable to VAT facing financial difficulties due to the COVID-19 crisis.

Madagascar

All
Deferral of payments for two months to airlines with regular billing terms.

Malaysia

Airport Charges & ANSP Charges
Government stimulus package was announced for airports to provide 6 months rebates for airport premises, rental, landing and parking charges. Airlines get a 15% electricity discount. Malaysia Airports Holdings Berhad (MAHB) has confirmed a three-month (May to July 2020) moratorium on all gazetted aeronautical charges such as aircraft landing and parking fees, with a possibility of further extension, if necessary, to help airlines with their cash position. Discussion is ongoing with the Malaysian Government on financial relief measures for its airline customers. MAHB has also offered the following extensions: Credit extension of 90 days for tenancy (commercial services) for all payment billed from 01 May 2020 until 30 Sep 2020). Credit extension of 90 days for all gazetted aeronautical charges billed from 01 Apr 2020 until 30 Sep 2020). Further extension of deferment of parking and landing charges invoices from 22 March to 14 April until the MCO/CMCO is lifted.

Government Taxation
Extension of time until 30 April 2020 for any indirect tax returns that are due on 31 March 2020. Full remission of penalty for these returns that are submitted within the extended period. Operators of hotel premises will be exempted from charging 6% service tax on accommodation and other taxable services within those premises, with effect from 1 March 2020 to 31 August 2020.

Maldives

All
Maldives Airport Company Limited (MACL) has announced incentives to aid in the resumption of flights in the form of discounts covering ground handling, landing, terminal navigation, route navigation facility and parking charges to all international scheduled airlines.
100% discount for operations starting between 15 July - 31 August, applicable between 15 July - 27 October 2020;
75% discount for operations starting between 1 September - 27 October, applicable between 1 September - 27 October 2020;
50% discount for operations starting after 28 October, applicable between 28 October 2020 - 26 March 2021.


Government Taxation
The Maldives Airport Departure Tax has been postponed. It ranges from USD 12 to USD 90, depending on nationality and class of travel, on passengers departing Maldives on international flights, and would have replaced the Airport Service Charge (USD 12/25).

Mali

All
Deferral of payments for two months to airlines with regular billing terms.

Malta

All
Airport closure.
Postponement of Route Charges and Terminal Navigation Charges payments as follows:
February 2020 billing period (invoiced in March) postponed to 11 November 2020;
March 2020 billing period (invoiced in April) postponed to mid-February 2021;
April 2020 billing period (invoiced in May) postponed to mid-May 2021;
May 2020 billing period (invoiced in June) postponed to mid-August 2021.

Mauritania

All
Deferral of payments for two months to airlines with regular billing terms.

Mexico

All
Grupo Aeroportuario del Pacifico (GAP) - 100% exemption on landing, ramp use, gate parking, long-term parking, overnight, space allocation through June 2020.

Mexico City (MEX)
Mexico City Airport has authorized the deferral of lease payments for a three months period, applied to May, June and July, moving payments to August, September and October respectively.
MEX granted waivers as follows: 100% in April and May, 60% in June, 40% in July, and 20% during August 2020. Includes landing, parking, and other services provided by MEX (excluding cargo carriers). MEX to contact airlines to grant and process the discounts. For rents: 40% discount in April and May, and up to 20% in June 2020.

Moldova

All
Postponement of Route Charges and Terminal Navigation Charges payments as follows:
February 2020 billing period (invoiced in March) postponed to 11 November 2020;
March 2020 billing period (invoiced in April) postponed to mid-February 2021;
April 2020 billing period (invoiced in May) postponed to mid-May 2021;
May 2020 billing period (invoiced in June) postponed to mid-August 2021.

Monaco

ANSP Charges
Postponement of Route Charges payments as follows:
February 2020 billing period (invoiced in March) postponed to 11 November 2020;
March 2020 billing period (invoiced in April) postponed to mid-February 2021;
April 2020 billing period (invoiced in May) postponed to mid-May 2021;
May 2020 billing period (invoiced in June) postponed to mid-August 2021.

Montenegro

Airport Charges
Effective for tickets issued on/after 2 April 2020 and for travel on/after 2 April 2020, the Passenger Service Charge (B7) has been amended as follows: All airports - Domestic and international departures: EUR 2.75.

ANSP Charges
Postponement of Route Charges payments as follows:
February 2020 billing period (invoiced in March) postponed to 11 November 2020;
March 2020 billing period (invoiced in April) postponed to mid-February 2021;
April 2020 billing period (invoiced in May) postponed to mid-May 2021;
May 2020 billing period (invoiced in June) postponed to mid-August 2021.

Namibia

All
Namibia Airport Company (NAC) will not charge interest or late payment penalties on invoices between 1 April 2020 and 30 June 2020. Affected customers will be requested to furnish NAC with payment plans no later than 31 May 2020.
NAC will waive all interest accrued on overdue amounts held between 31 March 2020 and 30 June 2020 for all customers. This does not apply to interest accrued before 31 March 2020 on overdue balances.
Rental charges for all concessionaires and airlines are waived for a period of 3 months. The concessionaire charge (percentage of turnover) remains applicable to all.
Delayed implementation of increase in aeronautical charges until 1 October 2020. The landing fee remains constant for 2 financial years respectively.

Netherlands

All
Postponement of Route Charges and Terminal Navigation Charges payments as follows:
February 2020 billing period (invoiced in March) postponed to 11 November 2020;
March 2020 billing period (invoiced in April) postponed to mid-February 2021;
April 2020 billing period (invoiced in May) postponed to mid-May 2021;
May 2020 billing period (invoiced in June) postponed to mid-August 2021.


Amsterdam (AMS)
Charges increase has been postponed from 1 April until 1 July 2020. Temporary refrained from invoicing the parking charge until end of June 2020 (airlines need to get approval in advance for long term parking). No rental charge for terminal areas which are not accessible due to the scaled down operation. Extended the payment terms (including invoices outstanding) from 30 to 60 days for all applicable charges. This extension will be applied to all invoices until 30 June 2020.
For the period from 1 July 2020 until 31 December 2020, a discount of 25% on the landing & take-off charges will be applicable. This discount will be settled at the end of each month through a credit invoice. From 1 July 2020 until 30 September 2020, payment terms of all airport charges invoiced from 1 July 2020 will be as follows:
Invoices paid within 30 days will be rewarded with a discount of 3%;
Invoices paid within 45 days will be rewarded with a discount of 2%;
These discounts are not applicable to earlier invoices and only apply if prior invoices have all been paid.
When not applying for discounts, payment terms remain at 60 days. From 1 July 2020 until 30 September 2020, the aircraft parking charges waiver will remain in place for aircraft parked prior to 30 June 2020. From 1 July 2020 aircraft parking charges for operational aircraft will be reinstated.

New Zealand

All
Support to airlines to pay passenger-based government charges for the next 6 months (NZ$163 million) and to cover Airways related fees for the next six months (NZ$37 million. Airways NZ will maintain FY20 prices throughout FY21. Fines and penalties for late filing of Goods and Services Tax (GST) have been suspended.

Nicaragua

ANSP Charges
Payments deferred for 15 days. Measure valid for 6 months, starting 1 April 2020.

Niger

All
Deferral of payments for two months to airlines with regular billing terms.

Nigeria

Government Taxation
Extension of timeline for filing of VAT returns and payment from the 21st day to the last working day of the month.

North Macedonia

ANSP Charges
Postponement of Route Charges payments as follows:
February 2020 billing period (invoiced in March) postponed to 11 November 2020;
March 2020 billing period (invoiced in April) postponed to mid-February 2021;
April 2020 billing period (invoiced in May) postponed to mid-May 2021;
May 2020 billing period (invoiced in June) postponed to mid-August 2021.


Skopje (SKP)
Airport closure since 18 March 2020.

Norway

Airport Charges
Take off charges suspension prolonged until 31 October 2020, while the exemption from passenger and security fees is not continued after 1 July 2020.

ANSP Charges
Postponement of Route Charges payments as follows:
February 2020 billing period (invoiced in March) postponed to 11 November 2020;
March 2020 billing period (invoiced in April) postponed to mid-February 2021;
April 2020 billing period (invoiced in May) postponed to mid-May 2021;
May 2020 billing period (invoiced in June) postponed to mid-August 2021.


Government Taxation
All passengers traveling from 17 March 2020 until 31 October 2020 will be exempted from Air Passenger Taxes. Reduction of the VAT on domestic air transport to 6% effective 1 April 2020 to 31 October 2020.

Oman

Airport Charges
Oman Aviation Group announced almost 50% discount on cargo and handling of essential and medical supplies.
Rental charges: A waiver of 50% in March and 70% in April. Oman Airports will keep offering a waiver as long as the situation requires it but this will be evaluated month by month.
Concession fees related to service provision facilities: A waiver of 50% in March and 70% in April. Oman Airports will keep offering a waiver as long as the situation requires it but this will be evaluated month by month.
Omani Public Authority of Civil Aviation confirmed support to airlines by extending the payment terms for the invoices of March, April, and May 2020 to 90 days. This includes any fees paid by the airlines to the government (overflight charges, navigation, airport passenger security charge, passenger-related fees, security charge, etc).
Oman Airports suspended the planned charge increase of Domestic and International Airport Tax for transfer passengers until further notice (the increase was OMR 2 (USD 5.2) per transfer pax with an annual impact estimated back then to be OMR 18,000,000 (USD 46,800,000). The increase took effect in April 2020 and is now cancelled for all tickets issued on or after 15 May 2020 for travel on or after 15 May 2020 due to the COVID19 crisis.

Pakistan

All
Postponement of increases in airline aeronautical charges for night operations.

Panama

Airport Charges
Effective 1 April 2020, the Government has deferred airport concession rental payments for passenger airlines for 30 days or until the sanitary restriction remains in place. For those airlines that have already paid their dues, they will receive a credit note. The Government issued a decree deferring all rental contracts during the State of Emergency period, including rent for office space at airports.

Papua New Guinea

Government Taxation
Priority will be given for the processing of GST refunds for certain sectors, including medical services, hospitality, tourism, and air transport.

Paraguay

Airport / ANSP Charges
Offering 100% discount on landing, parking and route navigation facility charge. Overflight charge is not exempted. Effective as of 3 April 2020, these measures have been extended for additional 60 days.

Peru

Airport Charges
Lima Airport Partners (airport administrator) suspended all fixed rental payments due up to 30 June 2020. The measure applies to all office space, check-in counters, points of sale, transfer booths, and storage rented by the airline.

ANSP Charges
CORPAC deferred debt accumulated through 15 April 2020, as well as payments for services rendered after this date (i.e. past and future invoices delayed by 30 days).
Effective as of 15 May 2020, CORPAC has extended its first waiver granting an additional 30-days deferment (60 days in total) for the payment of all services provided to airlines (air navigation services and services provided in CUZ and airports managed by them).


Lima (LIM)
LAP (Lima Airport Partners) suspended all fixed rental payments between 17 March 2020 and 10 May 2020. The measure applies to all office space, check-in counters, points of sale, transfer booths, and storage rented by the airlines.

Philippines

Airport Charges
One-year deferment of landing and parking charges for domestic and international flights, applicable from 12 March 2020 at all CAAP-operated airports for local airlines only. Rental charges of all concessionaires operating at the terminals operated by CAAP and MIAA, including check-in counter charges, are waived for two months effective 15 March 2020.

Government Taxation
The due date for filing for VAT refunds (BIR Form 1914) for the calendar quarters ending 31 March 2020, 30 April 2020, and 31 May 2020 have been extended until 30 May 2020, 14 June 2020, and 30 June 2020, respectively. The filing and payment of monthly VAT returns (BIR Form 2250M) for the month of March 2020 has been extended from April 2020 to between 4-9 June 2020 (depending on the type of VAT registration - eFPS vs. non-eFPS) and for the month of April 2020 the deadline has been extended from May 2020 to between 19-25 June 2020 (depending on the type of registration), without the imposition of penalties. Similarly, the filing and payment deadline for quarterly VAT returns (BIR Form 2250Q) for the calendar quarter ending 31 March 2020 and 30 April 2020 has been extended to 9 June 2020 and 24 June 2020, respectively.

Manila International Airport Authority (MNL)
MNL Airport is extending the waiver of rental charges for concessionaires in all its terminals including check-in counters usage and the interest charges of late settlement of account. These measures are valid from 15 March to 31 August 2020.

Poland

ANSP Charges
Postponement of Route Charges payments as follows:
February 2020 billing period (invoiced in March) postponed to 11 November 2020;
March 2020 billing period (invoiced in April) postponed to mid-February 2021;
April 2020 billing period (invoiced in May) postponed to mid-May 2021;
May 2020 billing period (invoiced in June) postponed to mid-August 2021.


Government Taxation
The deadline for so-called ”large enterprises” to file new JPK_V7M forms (SAF-T that is to replace monthly VAT returns) is postponed until 1 July 2020.

Portugal

ANSP Charges
Postponement of Route Charges payments as follows:
February 2020 billing period (invoiced in March) postponed to 11 November 2020;
March 2020 billing period (invoiced in April) postponed to mid-February 2021;
April 2020 billing period (invoiced in May) postponed to mid-May 2021;
May 2020 billing period (invoiced in June) postponed to mid-August 2021.


Braganca (BGC), Cascais (LCT), Chaves (CHV), Coimbra (CBP), Viseu (VSE)
Airports closure since 18 March 2020. Support measures announced including no penalties on VAT payments for businesses affected.

Government Taxation
VAT payment schedules can be adjusted/deferred for businesses that have been significantly impacted by COVID-19.

Romania

ANSP Charges
Postponement of Route Charges payments as follows:
February 2020 billing period (invoiced in March) postponed to 11 November 2020;
March 2020 billing period (invoiced in April) postponed to mid-February 2021;
April 2020 billing period (invoiced in May) postponed to mid-May 2021;
May 2020 billing period (invoiced in June) postponed to mid-August 2021.

Russian Fed.

All
CAA announced 50% reduction of ANSP charges for Russian Carriers for the period 17 March 2020 till 1 October 2020. For flights within Far-East Federal District, charges are reduced by 99%.
The CAA will apply the reducing coefficients 0.5 for all domestic flights and 0.01 for the flights within Far-East Federal District on the temporary base until 1 October. This was the CAA's response to Government requirement to support national carriers and will not be applied to foreign airlines or international flights of Russian airlines.
Moscow Airports (DME, SVO, VKO) have confirmed that they have no plans to increase airport charges in 2020.

Saint Vincent and the Grenadines

Airport Charges
St. Vincent and the Grenadines reduction of airport service charge from XCD100 to XCD50. The tax reduction applies to all passengers, tickets starting on 15 June 2020.

San Marino

All
Postponement of Route Charges and Terminal Navigation Charges payments as follows:
February 2020 billing period (invoiced in March) postponed to 11 November 2020;
March 2020 billing period (invoiced in April) postponed to mid-February 2021;
April 2020 billing period (invoiced in May) postponed to mid-May 2021;
May 2020 billing period (invoiced in June) postponed to mid- August 2021.

Saudi Arabia

Government Taxation
VAT return filing and payment dates will be postponed by three months until 30 June, 31 July, 31 August, 30 September for the February, March, April, and May 2020 periods, respectively.

Senegal

All
Deferral of payments for two months to airlines with regular billing terms. VAT and customs duties payments for all aviation companies operating in Senegal are frozen until further notice. The timeframe for reimbursement of VAT credits has been shortened. The 60-day period provided by the General Tax Code, which is rarely observed in practice, has been reduced to 14 days.

Serbia

ANSP Charges
Postponement of Route Charges payments as follows:
February 2020 billing period (invoiced in March) postponed to 11 November 2020;
March 2020 billing period (invoiced in April) postponed to mid-February 2021;
April 2020 billing period (invoiced in May) postponed to mid-May 2021;
May 2020 billing period (invoiced in June) postponed to mid-August 2021.

Seychelles

Airport Charges
Waived all landing and parking fees for scheduled international operations by commercial airlines from April until December 2020. This waiver will only be applicable to air operators with no outstanding dues owned to SCAA as of 31 March 2020.

Singapore

Changi (SIN)
All airlines that had operated scheduled passenger flights between mainland China and Singapore before the COVID-19 outbreak will receive landing credits. Those that continue to operate scheduled passenger flights between mainland China and Singapore during the COVID-19 outbreak period will receive 100% landing charge rebates for these flights. 100% parking charge rebate for all scheduled passenger flights; 10% Landing Charge Rebate for all scheduled passenger flights to Singapore from points in Southeast Asia. 50% rebate on CAAS’s regulatory fees for new and renewed Certificates of Airworthiness paid by Singapore carriers flying scheduled flights in FY2019. There is also a 6-month waiver of the planned 1% annual increase in landing, parking, and aerobridge charges for all flights, which had been previously announced to take effect from 1 April 2020. The Airport Development Levy1 (ADL), which is payable by passengers departing from or connecting through Singapore Changi Airport, will be waived for passengers whose airline tickets are issued between 13 April 2020 and 31 March 2021 (both dates inclusive) for travel over the same period. The levy will continue to apply to airline tickets issued prior to 13 April 2020 for travel between 13 April 2020 and 31 March 2021, and to airline tickets issued between 13 April 2020 and 31 March 2021 for travel from 1 April 2021. No Goods and Services Tax rate increase was announced, the rate will remain at 7% in 2021.
The Government has announced the decision to pause the construction of the fifth terminal at its Changi Airport for at least two years. The pause will allow the authorities to consider changes that need to be made to the project to meet the needs of post-pandemic travel. Terminal 5 and Changi East development were originally slated for completion in the 2030s.

Slovakia

ANSP Charges
Postponement of Route Charges payments as follows:
February 2020 billing period (invoiced in March) postponed to 11 November 2020;
March 2020 billing period (invoiced in April) postponed to mid-February 2021;
April 2020 billing period (invoiced in May) postponed to mid-May 2021;
May 2020 billing period (invoiced in June) postponed to mid-August 2021.

Slovenia

All
Postponement of Route Charges and Terminal Navigation Charges payments as follows:
February 2020 billing period (invoiced in March) postponed to 11 November 2020;
March 2020 billing period (invoiced in April) postponed to mid-February 2021;
April 2020 billing period (invoiced in May) postponed to mid-May 2021;
May 2020 billing period (invoiced in June) postponed to mid-August 2021.

South Africa

Fuel Charges
The fuel pipeline operator will apply an increase of 11% compared to the original 33% request. This will provide some relief to airlines operating at JNB during industry recovery.

South Korea

Government Taxation
Simplified VAT taxpayers (with revenue less than KRW 48 million per year or approx. USD 39,000 per year) will be exempt from VAT liability until the end of 2020. VAT return due date may be extended by 3 months for businesses directly affected by COVID-19 upon application to the tax authority.

Spain

Airport Charges
The government has delayed the payment of aircraft parking charges for 6 months. No interest will be applicable. AENA will grant an exemption of different space rental costs, depending on the type of asset, from 15 March to 31 May 2020. This measure will apply to airlines, handling agents, air cargo operators, commercial desks and buildings and general services in all airports in Spain and is granted upon request. AENA enables an extraordinary procedure to request the deferment of lease invoices and aircraft parking, issued after 14 March 2020. The Spanish 51% state-owned airport operator, Aena, announced a new incentive scheme on charges stating 1 July. Incentives will be applied on the landing charges and they vary from 70% up to a 100% discount depending on the percentage of recovery on a monthly basis compared to the previous year. Incentives on Fast Lane, Airport rentals and Fast Tracks (for those airports that have them) have also been established to support the climb-out of operations and to foster restart of aviation.

ANSP Charges
Postponement of Route Charges and Terminal Navigation Charges payments as follows:
February 2020 billing period (invoiced in March) postponed to 11 November 2020;
March 2020 billing period (invoiced in April) postponed to mid-February 2021;
April 2020 billing period (invoiced in May) postponed to mid-May 2021;
May 2020 billing period (invoiced in June) postponed to mid-August 2021.


Government Taxation
In accordance with Article 65.2.f) of the General Tax Law, the payment of the output VAT charged to clients but not collected from them could be subject to deferment / division into instalments, for which purpose it would be necessary to be able to duly justify that the VAT amounts have not been collected as well as to comply with certain requirements. Although this possibility is not feasible for VAT amounts already collected from customers.

Sri Lanka

Bandaranaike (CMB)
Airport closure.

Sudan

All
Airports closure. This does not apply to: 1) aircraft making technical stops where passengers do not disembark or at alternate airports identified in a flight plan to address weather or aircraft safety situations; 2) humanitarian aid, medical and relief flights and 3) cargo flights.

Suriname

Johan Adolf Penge (PPE)
Airport closure.

Sweden

Airport Charges
Full closure of several airport terminals. Swedavia waives parking fees for long term parking of aircraft. CAA implements temporary measures for airport and ANSP charges. The issuance of new invoices is put on hold until further notice. The due date for all invoices already sent is extended for 180 days. Solutions to reduce or waive airport charges are being evaluated by airport management. The Swedish Transport Agency has decided to postpone the notified increase for the security levelling charge (GAS). The security levelling charge will continue to be 40 SEK.

ANSP Charges
Postponement of Route Charges payments as follows:
February 2020 billing period (invoiced in March) postponed to 11 November 2020;
March 2020 billing period (invoiced in April) postponed to mid-February 2021;
April 2020 billing period (invoiced in May) postponed to mid-May 2021;
May 2020 billing period (invoiced in June) postponed to mid-August 2021.

Switzerland

ANSP Charges
Postponement of Route Charges payments as follows:
February 2020 billing period (invoiced in March) postponed to 11 November 2020;
March 2020 billing period (invoiced in April) postponed to mid-February 2021;
April 2020 billing period (invoiced in May) postponed to mid-May 2021;
May 2020 billing period (invoiced in June) postponed to mid-August 2021.


Basel (BSL)
Effective from 30 March 2020, reduction of rental fees by 50% for the second quarter of 2020. Exemption of aircraft parking fees until end of June 2020. Airport will issue credit notes for airlines by April 15 2020 to offset due invoices. The credit notes relate to volume rebates on passenger charges from 1 April 2019 until 31 March 2020 and for the loyalty bonus for those airlines holding a loyalty contract for this period (low passenger volumes induced by the crisis during March 2020 will not be taken into account).

Government Taxation
Late payment interest on VAT has been reduced to 0% between 21 March 2020 and 31 December 2020. No late payment penalties shall apply.

Tanzania

ANSP Charges
Postponement of payments related to charges for services offered by the Authority to all airlines that made official requests, without penalties. Deferral of invoice payments is 90 days.
Cessation of arrangements for increasing charges to operators during or immediately after the COVID-19 pandemic. Implementation of a cost reduction strategy in order to ensure that the little revenue generated covers the Authority's key operational activities, critical in ensuring aviation business continuity. Review of the Authority's budget of the Financial Year 2019/2020 by rescheduling/postponement of several investment projects, among other activities in the budget.


Kilimanjaro (JRO)
Effective from 9 April 2020, the International Security Fee has been suspended.

Thailand

All
Reduced Air Navigation Service Charge (50% for Domestic and 20% for International) from 1 April to 31 December 2020 for flights to/from risk countries (airlines would need to confirm which ones at any specific time).
Following the advocacy efforts by IATA to have relief measures implemented in a non-discriminatory manner, the Civil Aviation Authority of Thailand (CAAT) advised that the Thai Government has approved a new relief package for airlines. Aircraft parking charges will be waived (previously 50%) and the previously announced discount (50%) on landing and takeoff fees will now be offered to all domestic and international airlines, instead of only for flights to/from the 16 jurisdictions listed as high risk. Reduction on other airport expenses i.e. office rental (for Thai national air operators).
The deadline for payment of the CAA Regulatory Fee will be extended from within 15 days to 90 days without a late payment surcharge. However, the previously announced reduction to THB10 per passenger is only applicable to passengers from the 11 jurisdictions (instead of the 16 countries based on the list by the Ministry of Health). CAAT has verbally agreed to the request by IATA to make the reduction applicable to all passengers and is in the process of formalizing the change.
Extension on tax reduction for aircraft fuel from 30 September 2020 to 31 December 2020.
Fuel tax for domestic routes is reduced from THB4.6 per liter to THB2 per liter.
Exemption of interest charges for 90 days on monthly Air Navigation Services (ANS) invoices starting from 22 March 2020 until 22 September 2020. (i.e. ANS invoices that have a due date on 22 March 2020 will be exempted for interest charges until 21 June 2020 and ANS invoices that have a due date on 22 April 2020 will be exempted for interest charges until 21 July 2020). The Government added 5 countries (Cambodia, Indonesia, Laos, Malaysia and Myanmar) to its list of countries and territories considered as high risk for the COVID-19 virus infection. This means that the charges reduction announced earlier (such as discount for aerobridge contact gates and reduction in regulatory fee) will now be extended to flights operating to/from these countries as well. Airport Charges AOT has announced additional measures to extend the applicability of previously announced discounts to all tenants (and not only local carriers) such as the 50% reduction in office and state property rents. Airlines and concessionaires which have suspended operations will not owe rent or concession charges for 9 months (April to December 2020) or until resumption of their operation. A 50% reduction in landing charges and parking charges will be offered to all airlines which are still operating flights on all domestic and international routes during the same period. Extend monthly indirect tax (VAT, specific business tax, and other taxes) filing and payment for affected operators by 1 month.

Togo

All
Deferral of payments for two months to airlines with regular billing terms.

Trinidad & Tobago

Piarco (POS)
Airport closure.

Tunisia

Government Taxation
Accelerating VAT refunds: by accelerating the holding of the commission for examining applications for recovery, once a week instead of 2 times a month, so as to not exceed a maximum period of one month for reimbursement.

Turkey

Airport Charges
Airport Management and Aviation Industries Inc. (HEAŞ), the owner of Sabiha Gökçen International Airport (SAW), has delayed the March and April debts of companies at SAW by 90 days.

ANSP Charges
Postponement of Route Charges payments as follows:
February 2020 billing period (invoiced in March) postponed to 11 November 2020;
March 2020 billing period (invoiced in April) postponed to mid-February 2021;
April 2020 billing period (invoiced in May) postponed to mid-May 2021;
May 2020 billing period (invoiced in June) postponed to mid-August 2021.


Government Taxation
The VAT on domestic air travel will be cut from 18% to 1%.

USA

Albany (ABA)
March landing fee waived or deferred. Rent reconciliation credit provided to offset future rents and landing fees.

All
The Transportation Tax (International and Domestic), Arrival / Departure Tax (International) and the Flight Segment Tax (Domestic) have been temporarily suspended until 31 December 2020.

Antonio B. Won Pat (GUM)
3-month waiver of landing and apron fees for April/May/June 2020.

Aspen Pitkin County (ASE)
March landing fees, April, May, June, July rent and landing fees will be deferred. The payment schedule will be worked out by the end of April 2020.

Baltimore / Washington (BWI)
3-month deferral on rents and specified fees (boarding devices, CUTE and FIS) for April/May/June. Landing fee rate frozen at current rate through 31 December 2020 with shortfall to be repaid in twelve Instalments beginning 1 January 2021.

Blue Grass (LEX)
3-month deferral on rent and landing fees until July 2020.

Burlington (BTV)
All rates and charges deferred till July 2020.

Colorado Springs (COS)
3-month deferral on rents and landing fees for April/May/June 2020 with rents to be repaid by 31 December 2020.

Dallas/Fort Worth (DFW)
Dallas/Fort Worth International Airport will defer April and May's fees payable in three equal monthly instalments on the 20th day of July, August, and September 2020, respectively. The measure includes terminal rents, fees and charges, as well as landing fees, terminal turn fees, aircraft parking fees and FIS facility fee.

Denver (DEN)
90-day deferral of rents and landing fees for March/April/May 2020.

Fresno Yosemite (FAT)
Rent and landing payments deferred to July 2020.

George Bush (IAH)
6-month deferral of rents and landing fees beginning April 2020. Pay back in 2021 over 12 months, with no interest.

Hector (FAR)
Rents deferred for April/May/June 2020 and repaid over July through December 2020.

Jack Brooks (BPT)
Deferral of April rent / landing fee to December 2020.

Jacksonville (JAX)
90-day rent and landing fee deferral for April/May/June 2020.

Louisville (SDF)
Defer April/May/June 2020 payments for all fixed and variable charges. Repayment starts on 1 January 2021 and will be spread out over six months.

Manchester – Boston (MHT)
2-month deferral on terminal and apron rents for April/May 2020.

Miami (MIA)
Three months retroactive (from 1 March 2020 through 31 May 2020) deferral of monthly rent payments and other related charges for passenger and cargo airlines, with interest charged on deferrals extending beyond MIA’s annual reporting period. Waiver of minimum annual guarantee (MAG) monthly payments, monthly rent and other related fees for operators contracted to pay rent.

Montgomery (MGM)
Keep landing fee rate at USD 4.20 retroactive to 1 January 2020, instead of USD 6.77 as previously planned.

Northwest Florida Beaches (ECP)
Rent and landing fees payments deferred to 1 July 2020.

Philadelphia (PHL)
Philadelphia International Airport is waiving some landing fees as part of its COVID-19 Air Service Recovery and Incentive Program. The program is aimed at restoring air service and attracting new flights. It waives fees for new international service and for new entrant carriers serving existing routes. On the domestic side, the program waives landing fees for one year for West Coast, Hawaii, and Alaska routes, as well as for new entrants on any route. The incentives also extend to cargo carriers operating undeserved routes.

Phoenix Sky Harbor (PHX)
Deferred April and May 2020 rent and landing fee payments to June 2020.

Portland (PWM)
April rent and landing fees payments deferred to May 2020. Double payments in May given 30-day payment term; normal billing in June 2020.

San Angelo (SJT)
Deferral of April rent and landing fees to December 2020.

Shreveport (SHV)
Effective from 1 April 2020, 4-month rolling deferral on rent fees.

Southwest Florida (RSW)
60-day fixed rent deferral for April/May 2020.

Stillwater (SWO)
Waive rent and landing fee through 30 June 2020.

Texarkana (TXK)
4-month rates and charges waiver from 1 April till 31 July 2020.

Tyler Pounds (TYR)
Waive April – June 2020 rent and landing fees. If airlines receive government assistance and airports do not, then waiver becomes deferral beginning the month the assistance starts.

Ukraine

ANSP Charges
Postponement of Route Charges payments as follows:
February 2020 billing period (invoiced in March) postponed to 11 November 2020;
March 2020 billing period (invoiced in April) postponed to mid-February 2021;
April 2020 billing period (invoiced in May) postponed to mid-May 2021;
May 2020 billing period (invoiced in June) postponed to mid-August 2021.

United Arab Emirates

Abu Dhabi Airport (AUH)
Extension of aeronautical invoice payment terms from 30 to 180 days for the period starting 01 February 2020 and ending 31 August 2020.
100% rebate on landing and parking charges for 6 months effective 1 March 2020.
100% rebate on CUTE charges for 6 months effective 1 March 2020.
100% rebate on IT service charges (when applicable) for 6 months effective 1 March 2020. The rebate will be extended as a credit note on equivalent airport charges (i.e. landing, parking, CUTE, IT service charges) to be used against future periods in FY2020 (i.e. from 1 September 2020 to 31 December 2020).


All
Tourism and Hospitality tax cut from 7.5% to 3.5%.
10% reduction in utilities and infrastructure tariffs.
A one-month extension to the filing and payment deadline for monthly and quarterly VAT returns for the tax period ended 31 March 2020. The filing and payment deadline has been extended to 28 May 2020 (original deadline was 28 April 2020).


Dubai (DXB), Al Maktoum (DWC)
DXB is not collecting aeronautical charges from airlines who are not operating, neither are they collecting taxes on behalf of other authorities. DXB has waived rent on facilities where such facilities are not currently in use. Extended payment terms for outstanding amounts due from airlines. Decision to freeze aeronautical charge increases for 2020 with the intention not to revisit aeronautical charges for the foreseeable future. Waived parking and aerobridge charges for any aircraft on the ground at both DXB and DWC. Relaxed the restriction on freighter movements at DXB and allowed both passenger and cargo operations to relocate from DWC to DXB.

United Kingdom

ANSP Charges
Postponement of Route Charges payments as follows:
February 2020 billing period (invoiced in March) postponed to 11 November 2020;
March 2020 billing period (invoiced in April) postponed to mid-February 2021;
April 2020 billing period (invoiced in May) postponed to mid-May 2021;
May 2020 billing period (invoiced in June) postponed to mid-August 2021.


Government Taxation
In relation to the Air Passenger Duty, the tax authority (HMRC) will consider granting airlines a payment deferral on a case-by-case basis and upon request by airlines.
CAA that they will not yet increase the aviation security charge until, at earliest, 30/6/20. Therefore, the charge will meanwhile remain as per 2019/20 level (5.9p/departing pax), with the CAA board reviewing the charging position thereafter during June.
Businesses can defer VAT payments due between 20 March 2020 and 30 June 2020 until the end of the tax year. HMRC has also confirmed that the deadlines for businesses to put in place digital links between all parts of their functional compatible software have been deferred until the first VAT return period starting on or after 1 April 2021. This means that both the 1 April 2020 and 1 October 2020 deadlines are now merged and moved to 1 April 2021.


Heathrow (LHR)
Effective from 11 March 2020, Heathrow Airport will temporarily waive the application of parking charges applicable to certain aircraft grounded at Heathrow Airport. Airlines can submit requests to Heathrow for grounded aircraft stand use. The waiver of charges will only apply to aircraft grounded at Heathrow as a result of the COVID-19 outbreak and which are parked on an agreed stand at Heathrow for more than 24 hours. For a period of parking up to 24 hours, normal charges will apply as per the Heathrow Airport Conditions of Use. Any such stand use must be agreed with Heathrow in writing. There are a limited number of stands that can be made available, which will be assessed and allocated based on operational requirements. Airline requests for grounded aircraft stand use and the temporary waiver of parking charges will be considered and assessed on a case by case basis. Priority will be given to airlines who have a maintenance base at Heathrow Airport. This waiver will apply for a period of 60 days and will be assessed and may be updated on a rolling basis. To request a stand for grounded aircraft please email Huneljot.Grewal@heathrow.com with the stand number, aircraft registration and planned duration. Should you have any questions on this, please contact airline_relations@heathrow.com.
Effective 4 May 2020, HAL announced they are extending their aircraft parking charges waiver (> 24 hours) as of 11 May 2020 for a further 60 days, at a 50% reduction (previously 100%). There is also a 50% rental reduction for 2 months for T3 / T4 carriers required to consolidate into T2 (paying for cost of moves themselves).


Lydd (LYX)
Airport closure.

Manchester (MAN)
Effective from 1 April 2020, Manchester Airport will only be operational during the period 05:00 – 15:00 daily.Outside of operational hours it will be available for emergency traffic, freight only, operational diverts or special passenger flights agreed with the airport operator by prior arrangement.

Uruguay

ANSP Charges
The Civil Aviation Authority DINACIA has deferred for 30 days payments of any overflight fees for those airlines with representation in Uruguay.

Venezuela

Airport Charges
Government announced deferral of office space rentals in Maiquetia International Airport (CCS) for the duration of the state of emergency.

ANSP Charges
INAC (Venezuela's ANSP) reduced overflight fees by 40% on average and terminal navigation by <2%.

Vietnam

All
Airport Corporation of Vietnam (ACV) has formally advised airlines through a letter detailing the reductions in airport charges ranging from 50% for follow me car to 10% reductions for passenger boarding stairs, baggage conveyor rental, automatic BHS, check-in counter rental, and ground handling services. Office rental will be discounted as well for airlines affected. ACV advised that the maximum reduction level have been applied while satisfying the minimum fee level as regulated by the government.

Fuel Charges
The Vietnam Government is currently considering a reduction in the environment tax on jet fuel used in domestic air transport by 30% to help local airlines. The current proposal (still awaiting final approval) is for a limited period of time (up to December 2020). The Ministry of Finance has estimated that the 30% reduction will have an impact of VND 33 billion (or USD 3.75 million) per month on the State budget.

Government Taxation
The deadline for VAT payments for March, April, May and June 2020 (for companies declaring VAT on a monthly basis) or Q1 and Q2 2020 (for companies declaring VAT on a quarterly basis) will be extended by 5 months from the statutory deadline.

Zambia

Government Taxation
Proposed measure: The Government will provide a waiver of tax penalties and interest on outstanding tax liabilities resulting from the impact of COVID-19 on businesses. The Zambia Revenue Authority will soon issue guidelines on the criteria on who qualifies, the period of relief and other related modalities. This measure has not been confirmed or enacted yet.

NOTE: The information is correct to the best of IATA's knowledge at the time of publication and is being reviewed and updated on an ongoing basis by IATA staff, given the rapidly evolving nature of the international response to the COVID-19 outbreak IATA cannot guarantee its accuracy and can accept no liability for any errors or omissions. IATA reserves the right to add or change information at any time. Links to third party websites of third parties are offered as a courtesy. IATA expresses no opinion on the content of the websites of third parties and does not accept any responsibility for third-party information. You should make your own independent inquiries before relying on any information or materials contained on these pages.

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