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maintain flexibility by utilizing different formulae in different circumstances.
12. In giving effect to the terms of this Resolution, various courses of action are open to
Contracting States. Of these, the adoption of legislation granting exemption on a reciprocal basis is
undoubtedly the most simple and least time-consuming method of achieving the aims of this Resolution,
provided that such legislation can be enacted without undue delays. Some States, on the other hand, find
it more practicable to deal with the problem of relief from multiple taxation of air transport enterprises
through formal bilateral negotiations of agreements relating to taxation generally or in the context of
agreements for the exchange of commercial air transport rights. In some instances, however, negotiations
conducted between certain States to this end are known to have encountered numerous formal difficulties
and delays, as a result of which the Council has invited in Resolving Clause 2 d) negotiating governments
to take all feasible measures to achieve rapid implementation. In this connexion, the attention of
governments is drawn to a method of implementation that has been utilized between certain States.
Having decided, in principle, to apply the rule of reciprocal exemption to each other’s air transport
enterprises, the States concerned have completed action on the matter by means of a simple exchange of
diplomatic notes. A wider application of this type of action, where possible and appropriate, might assist
in the early achievement of more universal application of the rule of reciprocal exemption.
Taxes on the sale and use of international air transport
13. The development and expansion of international travel and trade, which are a key to
economic growth and development, has become an important objective of all ICAO Contracting States,
and international civil aviation has played an ever-increasing role in this expansion each year since the
signing of the Chicago Convention. Taxes on the sale or use of international air transport are at odds with
modern trends towards liberalizing and reducing barriers to trade in goods and services, since such taxes
may have the same effect or impact as tariffs on imports or exports. Furthermore it has been generally
recognized that taxes on the sale or use of international air transport are a relatively inequitable form of
taxation and can have an adverse economic impact on the further development of this form of transport,
mainly because they cause increased prices as well as delays and inconvenience to the travellers and the
trading community using the product.
14. Taxes levied on gross receipts of international air transport enterprises, i.e. on the revenue
derived from the sale of transport by air of passengers and cargo, add to the over-all cost to operators of
maintaining their international air services and must, like other costs, be passed on to their consumers. It
is widely appreciated that one of the main ways to obtain increased public use of air transport, and thus
further its development, is to reduce fares so that more and more people can take advantage of its speed
and convenience. Taxes of the kind mentioned above, however, can be a deterrent in this respect. They
may also have a depressing or diverting effect on traffic so that the actual negative impact of the tax on
the economy may outweigh the benefits from the revenue it raises, and may even result in reduced overall
income from taxation as a result of consequential reductions in expenditure from fewer travellers and
shippers.
15. Taxes levied on each shipment of air cargo laden or unladen from international flights
discourage trade in high value merchandise and perishable products where speed of transportation is of
prime importance. Taxes of this nature such as on air waybills, however, should not be confused with
customs duties on the importation of goods from abroad, which have a trade management purpose and,
when applicable, are collected regardless of the mode of transport employed.
16. Sales taxes, consumption taxes or Value Added Taxes (VAT) on tickets purchased for
international air transport, where levied, increase the cost of air travel. Since VAT or other consumption
taxes are often widely cast by fiscal authorities, with only limited exemptions permitted, the normal
practice with respect to the sale or use of international air transport is to zero rate (i.e. where the tax rate is
set at zero) rather than specifically exempt international air transport from these consumption taxes. Such
sales or consumption taxes should be distinguished from airport or passenger service charges which meet
the ICAO definition of a charge and have as their purpose cost recovery for civil aviation services or
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ICAO's Policies on Taxation in the Field of International Ai(7)
