There are three types of  travel  taxes that  may be  levied  on  passengers, namely departure tax, sales tax and transportation tax or generally known as airport tax. On any journey aboard, passenger may be subject to one or all  three  forms of   taxes.    Departure and  sales  taxes  are  local  taxes, normally  collected in  the  taxing country,  whilst transportation or airport tax is collected anywhere in the  world,  either   upon issuance of  the  air ticket or at the time of exit from the departure airport.

(a) Departure Tax:

This tax is also called as exit tax, collected directly from the passenger in the taxing country at the time of exit from the airport.    Certain countries have imposed the exit tax on their nationals leaving the country. This tax is  collected at the airport  by the  government   agency  on  behalf of the government  before  passenger is  allowed  to  check-in  at  the  airlines counter.

Some  countries  have  introduced  sales  tax  in  the  form  of national revenue which is normally  collected at the time when the air ticket is issued by the airline or travel agency on behalf of the taxing country.

This  tax  is  also  known  as  transportation  or  airport construction tax, imposed by the airport management for the use of the airport or airway facilities provided, normally prepaid in advance for the convenience of the passenger, at the time when the air ticket is issued anywhere in the world,  subject to such  bilateral arrangements between the airline and respective  taxing  airport management.  Passenger may opt to pay the tax in the taxing country upon exit at the departure airport.

Careful planning of your luggage prior to departure is imperative – page 106, taking the following hints into consideration concerning carriage of baggage is important : -

1. Free baggage allowance is normally limited to 20 kilograms per passenger, any excess may be subject to tax at the airport.
2. Always use good quality luggage to avoid accidental damages.
3. Affix a label sticker inside and outside your baggage for easy identification.
4. Lock your baggage or put a strong strap securely around it to avoid loss of items.
5. If your planned journey changes en route, always keep the counter check-in personnel informed to ensure that your baggage accompanies you upon arrival.
6. All valuable documents, such as passports, travellers cheques, jewellery, medicines should be kept in hand carried bag.
7. Upon arrival at your destination, endeavour to claim your baggage promptly.