1. If a customer books hotel rooms and the admission ticket of theme parks through a travel agent, does the agent need to pay the levy by franking the receipt?

    Yes, it needs to pay the levy. The requirements in relation to the levy (consisting of the Fund levy and the Council levy) as stipulated in the Travel Agents Ordinance may be summarised as travel agents having to pay the levy in respect of every outbound fare received and outbound fares referring to: (1) the payments (including the deposits, balance, etc) received by travel agents for providing any two or all of the transport, accommodation and activities during a journey, and (2) the following payments related to the journey: air passenger departure tax, security charges, visa application fees, travel insurance premiums, fuel surcharges, and supplements for single rooms, additional beds and breakfast, etc.

  2. If a customer uses a HK$100 coupon to join a package tour worth HK$1,000, which amount, HK$1,000 or HK$900, should be taken as the basis for calculating the levy?

    The actual amount received by the travel agent should be taken as the basis for calculating the levy, which in this case is HK$900.

  3. Does the amount concerning the peak season surcharge need to be included in the amount for calculating the levy?

    Since the peak season surcharge is a part of the outbound fare, it has to be included in the amount for calculating the levy.

  4. Suppose a retail travel agent sells the package tours of a wholesale travel agent. If a traveller goes to the retail agent's office to join a tour of the wholesaler's, can the retail agent collect the outbound fare and let the wholesale agent issue the franked receipt?

    No. Receipts with levy stamps must be given to customers by those travel agents which directly sell outbound travel services to and directly receive outbound fares from customers.

  5. If a customer joins a package tour, which is to depart from Hong Kong, at the Macao branch office of a Hong Kong travel agent, should the receipt be franked?

    Since the entire levy system is applicable in Hong Kong only, the receipts for package tours joined by travellers outside Hong Kong do not need to be franked.

  6. If a wholesale travel agent closes down, what can be done by the retail travel agent in order to ensure that the outbound travellers are protected by the Travel Industry Compensation Fund (TICF)?

    If a wholesale travel agent closes down, the retail travel agent needs to submit the following to the TICF Management Board to prove its relationship with the wholesaler:

    • franked receipts which show the tour name and the tour code and which expressly state that the retail agent is acting in the capacity of agent for its principal, i.e. the wholesaler;
    • tour brochures which show the tour name and the tour code;
    • proof of payment by the retailer to the wholesaler on behalf of the outbound travellers; and
    • other supporting documents such as an exchange order.

  7. Suppose a group of eight people wish to join a package tour together, is it necessary to list all their names on the receipt?

    Members must clearly specify on receipts with levy stamps or attachments thereof the full names of all the customers who have purchased outbound travel services in order that they are eligible for the protection under the Travel Industry Compensation Fund (including the Package Tour Accident Contingency Fund Scheme).