This Regulation is enacted in accordance with the provisions in the first paragraph of Article 38, Act for the Development of Tourism.

Passengers departing on international flights shall pay the airport service fee in accordance with this regulation. The following passengers are exempted from the charge:
1. Diplomatic Privileges
(1) Passengers who hold diplomatic visa.
(2) Passengers who are consuls or consular staff and members of their families.
(3) Passengers and their accompanying families who are staff of the Foreign Missions qualified by the Ministry of Foreign Affairs
(4) Passengers and their accompanying families who have been informed to CAA with the courtesy notice by the Ministry of Foreign Affairs.
Above-mentioned qualifications are limited to the treaties, agreements, project approved by the Ministry of Foreign Affairs or in accordance with the conditions of reciprocity.
2. Guests who are invited by the Office of President, the National Security Council, the five Yuans and its subordinate second-level agencies, and have been informed to CAA for exemption from the charge by aforementioned organizations.
3. Passengers who are under 2 years old.
4. Transit Passengers who enter for participating a half-day tour held by the Tourism Authority.

The airport service fee for passengers departing on international flights is NT $500 per person, and the fee will be charged by the airline company along with flight ticket.
Passengers who holding the exclusive service fee ticket have to pay the fee to the airline company when deal with the departure procedure.
The airport service fee paid by passengers who did not depart could be applied for a full refund without any charge from the airline company.

In accordance with the provisions of article 2, the person is exempt from paying airport service fee, shall hand out the documents when deal with the departure procedures. And the airline company should upload the document to the report form printed by the airport to Civil Aviation Administration of the Ministry of Transportation and Communications (hereafter referred to as CAA) or the State-run International Airport Park Corporation Limited (hereafter referred to as Airport Corporation), and sent the document copies and list of passenger to CAA or Airport Corporation for censoring.
In accordance with the provisions of article 2, and ticket price is included airport service fee, passenger shall apply for a refund from airline company when deal with the departure procedure.

Airline company shall pay the collective airport service fee according to the following statements:
1. Sending the list of passengers and daily fiscal report to airport or Airport Corporation for censoring at next working day.
2. According to the monthly information of collective airport service fee from the airport, airline company shall pay the fee to the banks designated by the Tourism Bureau of Ministry of Transportation and Communication, and CAA, before the next month on 16th.
3. According to the monthly information of collective airport service fee from the Airport Corporation, the airline company shall pay the fee to the banks designated by the Tourism Bureau of Ministry of Transportation and Communication, and Airport Corporation, before the next month on 16th.
The airline company should take 2.5% of the collective airport service fee aforementioned as its service fee.

As long as airline company postpone paying the airport service fee, Tourism Bureau, the CAA and Airport Corporation shall retrieve the fee and shall add 5%o interest daily for the delay.

Ministry of Transportation and Communication shall send staff for checking the situation of collecting airport service fee anytime; failure by the regulations or not in conformity matter shall notify the airport, Airport Corporation or airline company immediately for checking the improvements.
Ministry of Transportation and Communication shall designate this work to CAA or Tourism Bureau.

This Regulation shall become effective on the date of promulgation.