Air Passenger Service Charge Act

LAWS OF KENYA
THE AIR PASSENGER SERVICE CHARGE ACT
CAP. 475
Revised and published by the National Council for Law Reporting
with the authority of the Attorney-General as gazetted by the Government Printer
www.kenyalaw.org

Kenya
Air Passenger Service Charge Act
Cap. 475
Legislation as at 27 March 2026
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Share widely and freely.

Air Passenger Service Charge Act (Cap. 475)
Contents
1. Short title ........................................................................................................................................................................................................... 1
2. Interpretation .................................................................................................................................................................................................... 2
3. Imposition of passenger service charge ................................................................................................................................................. 2
4. Exemptions ........................................................................................................................................................................................................ 3
4A. Administration by the Commissioner of Customs and Excise ..................................................................................................... 3
5.

n by the Commissioner of Customs and Excise ..................................................................................................... 3
5.

Collection and payment of charge ........................................................................................................................................................... 3
5A. Collection of charges from agents ........................................................................................................................................................ 4
5B. Recovery of levies by distress ................................................................................................................................................................. 5
6. Failure to remit charge ................................................................................................................................................................................. 5
6A. Charge to be paid into the Kenya Airports Authority Fund ......................................................................................................... 5
7. [Repealed by Act No. 5 of 1998, s. 49.] .................................................................................................................................................. 5
8.

................................................................................................................................................. 5
8.

Inspection of records ..................................................................................................................................................................................... 5
9. Obstruction ........................................................................................................................................................................................................ 5
10. Regulations ...................................................................................................................................................................................................... 6

.................................................................................................................................................... 6

Air Passenger Service Charge Act (Cap. 475) Kenya
AIR PASSENGER SERVICE CHARGE ACT
CAP. 475
Assented to on 18 November 1970
Commenced on 20 November 1970
[Amended by Finance Act, 1972 (Act No. 10 of 1972) on 1 January 1973]
[Amended by Air Passenger Tax (Ammendment) Act, 1973 (Act No. 8 of 1973) on 27 July 1973]
[Amended by Finance Act, 1977 (Act No. 12 of 1977) on 1 January 1978]
[Amended by Finance Act, 1979 (Act No. 13 of 1979) on 8 June 1979]
[Amended by Finance Act, 1983 (Act No. 8 of 1983) on 24 June 1983]
[Amended by Finance Act, 1984 (Act No. 13 of 1984) on 15 June 1984]
[Amended by Finance Act, 1988 (Act No. 10 of 1988) on 17 June 1988]
[Amended by Finance Act, 1993 (Act No. 4 of 1993) on 1 July 1993]
[Amended by Finance Act, 1994 (Act No. 6 of 1994) on 17 June 1994]
[Amended by Finance Act, 1998 (Act No. 5 of 1998) on 11 June 1998]
[Amended by Finance Act, 1998 (Act No. 5 of 1998) on 1 September 1998]
[Amended by Finance Act, 1999 (Act No. 4 of 1999) on 18 November 1999]
[Amended by Finance Act, 1999 (Act No. 4 of 1999) on 1 December 1999]
[Amended by Finance Act, 2000 (Act No. 9 of 2000) on 15 June 2000]
[Amended by Finance Act, 2004 (Act No.

1999 (Act No. 4 of 1999) on 1 December 1999]
[Amended by Finance Act, 2000 (Act No. 9 of 2000) on 15 June 2000]
[Amended by Finance Act, 2004 (Act No.

4 of 2004) on 10 June 2004]
[Amended by Finance Act, 2004 (Act No. 4 of 2004) on 7 January 2005]
[Amended by Finance Act, 2009 (Act No. 8 of 2009) on 1 January 2010]
[Amended by Air Passenger Service Charge (Variation of Service
Charge) Regulations, 2012 (Legal Notice 28 of 2012) on 1 July 2012]
[Amended by Statute Law (Miscellaneous Amendments) Act, 2014 (Act No. 18 of 2014) on 8 December 2014]
[Amended by Statute Law (Miscellaneous Amendments) Act, 2015 (Act No. 25 of 2015) on 24 December 2015]
[Amended by Air Passenger Service Charge (Variation of Service
Charge) Regulations, 2016 (Legal Notice 98 of 2016) on 24 June 2016]
[Amended by Finance Act, 2018 (Act No. 10 of 2018) on 1 October 2018]
[Revised by 24th Annual Supplement (Legal Notice 221 of 2023) on 31 December 2022]
[Amended by Air Passenger Service Charge (Amendment) Act, 2025 (Act No. 23 of 2025) on 4 November 2025]
[Amended by Meteorology Act (Act No. 7 of 2026) on 27 March 2026]
An Act of Parliament to impose a service charge on passengers departing by air from an airport within
Kenya and for connected purposes
1. Short title
This Act may be cited as the Air Passenger Service Charge Act. 1

parting by air from an airport within
Kenya and for connected purposes
1. Short title
This Act may be cited as the Air Passenger Service Charge Act. 1

Air Passenger Service Charge Act (Cap. 475) Kenya
2. Interpretation
In this Act, unless the context otherwise requires—
"airline" means any undertaking whose business includes the carriage by air of passengers for hire or
reward;
"airport" means an airport gazetted by the Commissioner under section 9 of the Customs and Excise Act
(Cap. 472);
"charge" means the passenger service charge imposed under section 3;
"chartered air flight" means a non-scheduled air flight which has been chartered by a person or a group
of persons for use by the charterer or charterers between two or more places;
"collection agent" means an officer, servant or agent of an airline;
"Commissioner" means—
(a) the Commissioner-General appointed under the Kenya Revenue Authority Act (Cap. 469); or
(b) with respect to powers or functions that have been delegated under section 11(4) of the Kenya
Revenue Authority Act (Cap.

ority Act (Cap. 469); or
(b) with respect to powers or functions that have been delegated under section 11(4) of the Kenya
Revenue Authority Act (Cap.

469) by the Commissioner-General to another Commissioner, that
other Commissioner;
"external journey" means a journey by an aircraft commencing at an airport and terminating at a
destination outside Kenya, whether or not there is to be a break in such journey within Kenya;
"internal journey" means a journey by an aircraft commencing at an airport and terminating at a
destination within Kenya;
"Kenya Revenue Authority" means the Authority by that name established under section 3 of the Kenya
Revenue Authority Act (Cap. 469);
"passenger" means any person who is about to board an aircraft which is owned, operated or managed
by an airline, but does not include a member of the crew of that aircraft, or of another aircraft owned,
operated or managed by the same airline, when on duty;
"specified currency" means any convertible currency;
"ticket" means a ticket purchased from a collection agent, by a person who intends to undertake an
external or internal journey. [Act No. 8 of 1973, s. 2, Act No. 10 of 1988, s. 38, Act No. 4 of 1993, s. 62,
Act No. 5 of 1998, s. 45, Act No. 4 of 2004, s. 71, Act No. 8 of 2009, s. 42.]
3.

of 1973, s. 2, Act No. 10 of 1988, s. 38, Act No. 4 of 1993, s. 62,
Act No. 5 of 1998, s. 45, Act No. 4 of 2004, s. 71, Act No. 8 of 2009, s. 42.]
3.

Imposition of passenger service charge
(1) Subject to this Act, there shall be paid by every person who purchases a ticket for an external or
internal journey an air passenger service charge of—
(a) fifty United States dollars or the equivalent in specified currency or in Kenya shillings for an
external journey: and
(b) six hundred shillings for an internal journey. (2) The Cabinet Secretary may, by notice in the Gazette, from time to time vary the charges specified in
this section. (3) All proceeds of the charge imposed under this section shall be apportioned between the Kenya
Airports Authority, the Kenya Civil Aviation Authority, the Kenya Meteorological Services Authority
2

s section shall be apportioned between the Kenya
Airports Authority, the Kenya Civil Aviation Authority, the Kenya Meteorological Services Authority
2

Air Passenger Service Charge Act (Cap. 475) Kenya
and the Tourism Fund in such manner as the Cabinet Secretary may, by notice in the Gazette,
specify. [Act No. 10 of 1972, Act No. 8 of 1973, Act No. 6 of 1977, Act No. 13 of 1979, Act No. 8 of 1983, Act
No. 13 of 1984, Act No. 10 of 1988, Act No. 4 of 1993, s. 62, Act No. 6 of 1994, s. 70, Act No. 5 of 1998,
s. 46, Act No. 4 of 1999, s. 68A, L.N. 102/2001, L.N. 28/2012, Act No. 18 of 2014, Sch., Act No. 25 of
2015, Sch., L.N. 98/2016, r. 2, Act No. 10 of 2018, s. 60, Act No. 23 of 2025, s. 2, Act No. 7 of 2026, s. 44.]
4. Exemptions
(1) There shall be exempt from liability to pay the charge—
(a) any child under the age of two years;
(b) any passenger embarking at an airport at which he is in transit. (2) A passenger who pays the charge on the occasion of his embarkation on an aircraft which returns
to the airport of embarkation without first landing at some other place, shall be exempt from the
charge on his embarking to resume his journey on the same or any other aircraft.

n without first landing at some other place, shall be exempt from the
charge on his embarking to resume his journey on the same or any other aircraft.

(3) For the purposes of subsection (1) of this section, a passenger is in transit at an airport if—
(a) he disembarks at such airport from one aircraft and re-embarks there on the same or another
aircraft; and
(b) between so disembarking and re-embarking he does not leave the airport except in
circumstances where the Commissioner is satisfied are beyond his control. (4) The Cabinet Secretary may, by notice in the Gazette, exempt any class of persons from liability to
pay the charge. [Act No. 10 of 1988, s. 38, Act No. 9 of 2000, s. 89]
4A. Administration by the Commissioner of Customs and Excise
Subject to the control of the Cabinet Secretary, the Commissioner shall be responsible for the
administration of this Act, including the appointment of collection agents and the collection and
accounting for revenues arising from the charge. [Act No. 4 of 1993, Act No. 4 of 2004, s. 72.]
5. Collection and payment of charge
(1) A collection agent shall collect the charge upon the sale to any person who intends to undertake a
journey in an aircraft owned, operated or managed by, or on charter to the airline of which he is an
agent.

e to any person who intends to undertake a
journey in an aircraft owned, operated or managed by, or on charter to the airline of which he is an
agent.

(2) Where an airline fails to ensure that any person travelling on an aircraft owned, operated or
managed by, or on charter to the airline, pays the charge to which he is liable, the airline shall be
liable to pay the amount of the charge to the Commissioner. (3) All amounts collected by way of the charge and all amounts for which an airline is liable under
subsection (2), shall be remitted by the collection agent or the airline, as the case may be, to the
Commissioner within twenty-five days from the end of the month in which the charge becomes
payable. (4) Notwithstanding subsection (2) any chartered air flight which does not have its office or an agent in
Kenya, shall pay the charge to the officer granting customs clearance outward before such clearance
is granted. 3

s not have its office or an agent in
Kenya, shall pay the charge to the officer granting customs clearance outward before such clearance
is granted. 3

Air Passenger Service Charge Act (Cap. 475) Kenya
(5) Any amount which is to be remitted to the Commissioner under subsection (3) shall, if not so
remitted, be a civil debt recoverable summarily by the Commissioner. [Act No. 10 of 1988, s. 38, Act No. 5 of 1998, s. 47, Act No. 8 of 2009, s. 43.]
5A. Collection of charges from agents
(1) The Commissioner may, by written notice addressed to any person (in this section called "the
agent") appoint him to be the agent of another person (in this section called "the principal") for
the purposes of collecting charges from the principal where the Commissioner is satisfied that the
agent—
(a) owes or is about to pay money to the principal;
(b) holds money for or on account of the principal;
(c) holds money on account of some other person for payment to the principal;
(d) has authority from some other person to pay money to the principal. (2) The Commissioner shall, in the notice issued under subsection (1), specify the amount of the
charges to be collected by the agent, which amount shall not exceed the amount held or owing by
the agent for or to the principal.

y the amount of the
charges to be collected by the agent, which amount shall not exceed the amount held or owing by
the agent for or to the principal.

(3) The Commissioner may, by notice in writing, require any person to furnish the Commissioner,
within a reasonable time not being less than thirty days from the date of service of the notice, with
a return showing details of any moneys which may be held by that person for or on account of a
person from whom charges are due. (4) An agent who claims to be, or to have become, unable to comply with the notice for any reason
shall, as soon as may be practicable, notify the Commissioner accordingly in writing stating
the reasons for his inability, and the Commissioner may accept and cancel, amend or reject the
notification as he may think fit. (5) Notwithstanding subsection (4), an agent shall be presumed to be holding sufficient money for
the payment of the charges specified in the notice unless his notification under subsection (4)
is accepted or amended, and in any proceedings for the collection of those charges he shall be
estopped from asserting the lack of those moneys.

n (4)
is accepted or amended, and in any proceedings for the collection of those charges he shall be
estopped from asserting the lack of those moneys.

(6) Where an agent fails to remit any amount of charges specified in the notice, within thirty days
of the date of service of the notice on him or the date on which any moneys came into his hands
for, or become due by him to, his principal, whichever is the later, and he has not complied with
subsection (4) then the provisions of this Act relating to the collection and recovery of charges shall
apply as if they were charges due and payable by him from the date when such charges should have
been paid to the Commissioner. (7) An agent who has made payment of charges under this section shall for all purposes be deemed to
have acted therein with the authority of his principal and of all other persons concerned, and shall
be indemnified in respect of that payment against any proceedings civil or criminal and all process,
judicial or extrajudicial, notwithstanding any provisions to the contrary in any written law, contract
or agreement.

ivil or criminal and all process,
judicial or extrajudicial, notwithstanding any provisions to the contrary in any written law, contract
or agreement.

(8) A person who in giving a notification under subsection (4), wilfully makes any false or misleading
statement, or wilfully conceals any material fact, shall be guilty of an offence and liable to a fine not
exceeding two hundred thousand shillings or to imprisonment for a term of not more than three
years or to both. [Act No. 10 of 1988, s. 38, Act No. 4 of 2004, s. 73]
4

dred thousand shillings or to imprisonment for a term of not more than three
years or to both. [Act No. 10 of 1988, s. 38, Act No. 4 of 2004, s. 73]
4

Air Passenger Service Charge Act (Cap. 475) Kenya
5B. Recovery of levies by distress
(1) If any charges payable under this Act remain unpaid after the time they were required to be paid,
the Commissioner may authorize distress to be levied upon the goods, chattels and effects of the
person who should have paid the charges wherever those goods, chattels and effects may be found. (2) The following provisions of the Customs and Excise Act (Cap. 472) shall apply, with necessary
modifications, with respect to distress authorised under subsection (1)—
(a) section 225(2), (3) and (4); and
(b) the Sixth Schedule. [Act No. 4 of 2004, s. 73.]
6. Failure to remit charge
(1) A collection agent who fails to remit the charge to the Commissioner within the prescribed period
shall be guilty of an offence and liable to a fine not exceeding one hundred thousand shillings. (2) A person who fails to remit the charge under subsection (1) shall, notwithstanding the penalty
prescribed under that subsection, be liable to remit the outstanding charge together with a penalty
of three percent of the outstanding charge for each month or part thereof during which the charge
remains unpaid. [Act No.

rge together with a penalty
of three percent of the outstanding charge for each month or part thereof during which the charge
remains unpaid. [Act No.

8 of 1973, s. 4, Act No. 10 of 1988, s. 38, Act No. 5 of 1998, s. 48]
6A. Charge to be paid into the Kenya Airports Authority Fund
The Commissioner shall pay the charge collected by him under this Act into the Kenya Airports Authority
Fund established under the Kenya Airports Authority Act (Cap. 395), after deducting the expenses of the
Kenya Revenue Authority for the collection of the charge. [Act No. 10 of 1988, s. 38, Act No. 8 of 2009, s. 44]
7. [Repealed by Act No. 5 of 1998, s. 49.]
8. Inspection of records
Any person authorized in writing in that behalf by the Commissioner may, on production of his authority
if so required, enter upon any premises owned, occupied or for the time being used by an airline or a
collection agent, and may require the collection agent to produce for his inspection all books, documents
or records relating to the sale of tickets and records relating to the embarkation of passengers, and may
make copies thereof or of extracts therefrom. [Act No. 5 of 1998, s. 50]
9.

of tickets and records relating to the embarkation of passengers, and may
make copies thereof or of extracts therefrom. [Act No. 5 of 1998, s. 50]
9.

Obstruction
Any person who obstructs any other person in the exercise of the powers conferred by section 8 of
this Act upon such other person shall be guilty of an offence and liable to a fine not exceeding ten
thousand shillings or to imprisonment for a period not exceeding twelve months, or to both such fine and
imprisonment. [Act No. 5 of 1998, s. 51]
5

Air Passenger Service Charge Act (Cap. 475) Kenya
10. Regulations
The Cabinet Secretary may make regulations for the better carrying into effect of the provisions of this
Act, and, without prejudice to the generality of such power, for the rendering of returns by airlines or
collection agents.
6