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cost-based charge paid by the direct beneficiary of a government service based on the level of service provided. An
excise tax generally does not vary based on the level or cost of service received, but rather takes one of two forms: a
unit tax or an ad valorem tax.
With respect to both air navigation and airport facility tariffs, the United States complies with Article 15 of the
Convention on International Civil Aviation and endeavours to maintain conformity with the ICAO’s Policies on
Charges for Airports and Air Navigation Services (Doc 9082). It is general policy of the U.S. Government that federal
support of transportation services should be recovered by user charges whenever possible in a fair and equitable
manner. Pursuant to this policy, the U.S. Government has a system of aviation user taxes to recover a substantial
portion of the cost it incurs in providing aviation facilities and services.
Revenue from the following taxes is deposited in the Airport and Airway Trust Fund, which funds the FAA as
described above, are:
• passenger ticket tax and domestic segment tax;
• international, Alaska and Hawaii taxes;
• cargo waybill tax;
• frequent flyer tax; and
• fuel taxes.
Other major federal taxes are:
• security service fee;
• passenger facility charges;
• international arrival inspection and service fees;
• leaking underground storage tank tax; and
• overflight fees.
SUPPLEMENT TO DOC 9082 79
URUGUAY
SOURCE DATED: 27 APRIL 1999.
“The governmental policy of the Eastern Republic of Uruguay has been to review the airport charges for the use of air
navigation facilities periodically, to bring their costs into line with fluctuations in input costs and salaries occurring in
the period.”
UZBEKISTAN
SOURCE DATED: 13 JUNE 2008.
Airports
“The policy regarding charges levied in Uzbekistan’s airports is based on the provisions of Article 15 of the
Convention on International Civil Aviation. The rate of levy for airport charges is calculated on the basis of the
allocation of direct expenditures for the net cost of the service provided. Fee levels for airport charges are periodically
reviewed based on the modernization or reconstruction of airports.
The charge rate for take-off and landing, the charge for services for passengers, cargo, post and oversized luggage at
airports in the Republic of Uzbekistan for residents of the Republic of Uzbekistan (carrying out air transport within the
Republic of Uzbekistan), shall be regulated and monitored by the State.”
Air navigation services
“We determine the cost basis for air navigation service charges in accordance with the ICAO Doc 9161 and
EUROCONTROL Doc 99.60.01 “Principles for determining the basis for calculating charges for air navigation
services en route and principles for calculating fees for a unit of service” dated 1 February 1999.
The air navigation services charging system does not contravene Article 15 of the Convention on International Civil
Aviation. There is a unified system of charges for air navigation services for all users of the airspace of the Republic
of Uzbekistan.
The State carries out the economic oversight function with respect to the execution of regulatory legal acts concerning
taxation, pricing and anti-monopoly policies.”
ПОСЛЕДНИЙ ИСТОЧНИК, ДАТИРОВАННЫЙ: 13 ИЮНЯ 2008Г.
Aэропорты
“Политика в отношении аэропортовых сборов, взимаемых в аэропортах Узбекистана основана на условиях 15
статьи Конвенции. Расчёт ставок аэропортовых сборов осуществляется на основе отнесения прямых затрат на
себестоимость предоставляемой услуги. Уровни тарифов аэропортовых сборов периодически
пересматриваются на основе модернизации или реконструкции аэропортов.
Тариф на сбор за взлет-посадку, сбор за обслуживание пассажиров, груза, почты и сверхнормативного багажа
в аэропортах Республики Узбекистан для резидентов Республики Узбекистан, осуществляющих воздушные
перевозки внутри Республики Узбекистан регулируются и контролируются государством.”
Поставщики Аэронавиг ационных Услуг
中国航空网 www.aero.cn
航空翻译 www.aviation.cn
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国际民航组织关于机场和空中航行服务收费的政策(164)
