The United Kingdom (tax code GB), France (tax code IZ), and Ghana (tax code GH) have a dual tax rate that is different depending on whether travel is in business class or coach class.

The embarkation tax applies for the cabin of service in which the customer is traveling when exiting the United Kingdom, France or Ghana and not the fare that was paid. 

United Kingdom, France and Ghana

The United Kingdom (UK), tax code GB; France, tax code IZ; and Ghana, tax code GH have dual tax rates based on travel in Business or Economy Class. A higher tax rate is charged for Business Class travel when exiting these countries. Upgraded tickets require payment of the higher tax rate.

Hong Kong

The G3 tax for construction of the 3 runway system is applied to all departures from Hong Kong (HKG). The tax amount is specific to the type of departure flight and cabin of travel. For specific details on how to calculate amounts, check with your GDS Help Desk for specific tax entries.

Important: Tickets issued/reissued using a Main Cabin fare in conjunction with an upgrade certificate (i.e. Platinum Medallion, SkyMiles, SkyTeam, Delta eCert) need to pay the applicable higher tax rate. If the additional Dual Cabin Tax for the upgraded cabin is not collected on the ticket, it may be collected by Delta at the airport.

Application

• The higher GB/ IZ/GH​/G3 tax applies when exiting the UK/France/Ghana/ Hong Kong in Economy Class if connecting within 24 hours to a business or First Class cabin regardless of the connecting point or if the fare is broken.
  
  
• The higher tax applies to any travel connecting within 24 hours to a Business or First Class cabin, including upgraded travel that is free of charge.
  
  
• The higher GB/ IZ/ GH tax will not apply if only connecting through the UK, France or Ghana, as long as travel originates outside of these countries.

GB Tax Code

• The higher tax applies to separated cabins within Economy
  
  
  • Example: AF premium economy; booking classes W, S and A or DL/AF booking class W
    

GH Tax Code

• GH tax is 3 tiered; Economy, Business and First Class

Tax Rates

• GB To obtain the business class rate , double the GB tax on the economy class fare.  (Note: Children up to and including the age of 15 are exempt from the lower class reduced rate only. Upgraded children must pay the full standard rate.)
  
  
• IZ Business Class rate is ten times the collected IZ tax on the Economy Class fare.
  
  
• GH Business Class rate is an additional USD $50 from the collected GH tax on the Economy Class fare.
  
  
• G3 - see specific examples using the correct GDS entry to view specific tax information.

For exact tax amounts, use the GDS tax entry for each specific country and tax code. Contact your GDS Help Desk for assistance with GDS entries for specific tax codes.  

Note: For details regarding tax amounts please refer to your respective GDS pages as tax amounts are subject to change. Infants under two years old are exempt from GB, IZ and GH tax. The G3 tax applies to infants under two years of age.