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Civil Aviation Authority of Singapore (Sustainable Aviation Fuel Levy) Order 2026 · Sch 1

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Sch 1

FIRST SCHEDULEParagraph 2(1)Part 1Definitions“3-month compounded SORA”, in relation to a period, means —

(a)

for the period or part of the period that falls within the 6‑month period beginning on 1 April of a calendar year, then, for the period or the part (as the case may be) — the compounded average of the SORA values for a 3‑month period computed by the Monetary Authority of Singapore using the prescribed methodology, and published —

(i)

on its Internet website at https://www.mas.gov.sg; or

(ii)

where the website is unavailable to the public, in any other form that is readily accessible by the public,on either of the following days:

(iii)

if 1 March of that calendar year is a business day — that day;

(iv)

if 1 March of that calendar year is not a business day — the last business day in February of that calendar year; or

(b)

for the period or part of the period that falls within the 6‑month period beginning on 1 October of a calendar year, then, for the period or the part (as the case may be) — the compounded average of the SORA values for a 3‑month period computed by the Monetary Authority of Singapore using the prescribed methodology, and published —

(i)

on its Internet website at https://www.mas.gov.sg; or

(ii)

where the website is unavailable to the public, in any other form that is readily accessible by the public,on either of the following days:

(iii)

if 1 September of that calendar year is a business day — that day;

(iv)

if 1 September of that calendar year is not a business day — the last business day in August of that calendar year.“Accounting period” means —

(a)

a period starting on the first day of each month and ending on the last day of that month (both days inclusive); or

(b)

such other period as, in any particular case, the Authority may allow.“Aerial work” means the operation of an aircraft for specialised services such as agriculture, construction, photography, surveying, observation and patrol, search and rescue, and aerial advertisement.“Aeroplane” means a power‑driven, heavier‑than‑air aircraft, deriving its lift in flight chiefly from aerodynamic reactions on surfaces which remain fixed under given conditions of flight.“Aircraft code”, in relation to an aircraft, means —

(a)

if the aircraft is an aeroplane — the code letter assigned to the aircraft based on the wingspan of the aircraft as set out in Table 1‑1 in Annex 14 to the Chicago Convention, as amended from time to time; or

(b)

if the aircraft is a helicopter — aircraft code A.“Aircraft operator”, in relation to a flight, means —

(a)

if the flight is conducted for the purposes of commercial air transport or aerial work — the person who conducts, or offers to conduct, the flight for that purpose; or

(b)

in any other case — the owner of the aircraft used for that flight.“Business day” means any day other than a Saturday, Sunday or public holiday.“Chargeable flight” has the meaning given by paragraph 1 of Part 2 of this Schedule.“Chargeable passenger” has the meaning given by paragraph 2 of Part 2 of this Schedule.“Changi Airport” means the airport declared under the Civil Aviation Authority of Singapore (Changi Airport) Notification 2009 (G.N. No. S 293/2009).“Commercial air transport” means an operation of an aircraft that involves any of the following kinds of air transport operation provided for hire or reward:

(a)

the carriage of passengers (but does not include patients in need of medical attention or evacuation) on an aircraft; (b)the carriage of both passengers and cargo on an aircraft.“Corporate aviation” means a non‑commercial operation or use of an aircraft by a person for the carriage of passengers or goods as an aid to the conduct of the person’s business, flown by one or more professional pilots who are employed by that person to fly the aircraft.“Country” includes territory.“Economy cabin” means the section of the aircraft that a person is entitled to travel in if the person is the holder of an air passenger ticket marked with the words “economy class” or “premium economy class”.“Emergency” means any of the following:

(a)

a storm, a volcanic eruption, an earthquake, a flood, a tsunami or an occurrence of a similar kind;

(b)

a fire;

(c)

a plague or an epidemic;

(d)

a road, rail or an air crash, or a shipping or other accident;

(e)

a war;

(f)

an act of terrorism.“Excluded flight” means any flight mentioned in paragraph 1(2) of Part 2 of this Schedule.“General aviation” means the operation of an aircraft for any purpose other than for commercial air transport or aerial work.“Helicopter” means a heavier-than-air aircraft supported in flight chiefly by the reactions of the air on one or more power‑driven rotors on substantially vertical axes.“Immediate destination”, in relation to a flight, means the first country that the flight lands in after take-off.“Maximum approved passenger seating configuration” means the maximum passenger seating capacity of an individual aircraft that is specified in the operations manual, used by the operator and approved by the appropriate authority, and excludes pilot seats or flight deck seats and cabin crew seats, as applicable.“Non‑chargeable passenger” means a passenger mentioned in paragraph 2(2) of Part 2 of this Schedule.“Non‑commercial flight” means a flight, being neither a scheduled flight nor non‑scheduled flight, in which an aircraft is used for the purposes of corporate aviation or general aviation.“Non‑scheduled flight” means a flight on a non‑scheduled journey in respect of which a permit is required by the Air Navigation (Licensing of Air Services) Regulations (Rg 2).“Premium cabin” means the section of the aircraft that a person is entitled to travel in if the person is the holder of an air passenger ticket marked with the words “business class” or “first class”.“Prescribed methodology” means the methodology set out in the document called “Compounded Singapore Overnight Rate Average Index (“SORA Index”), Compounded SORA and MAS Floating Rate Notes (“MAS FRN”): A User Guide” dated 16 March 2021.“SAF levy collection agent” means the person designated under paragraph 8.“Scheduled flight” means a flight on a scheduled journey within the meaning given by the Air Navigation (Licensing of Air Services) Regulations.“Seletar Airport” means the airport declared under the Civil Aviation Authority of Singapore (Seletar Airport) Notification 2009 (G.N. No. S 294/2009).“Singapore Overnight Rate Average” or “SORA” means the volume‑weighted average rate of borrowing transactions in the unsecured overnight interbank Singapore dollar cash market in Singapore between 8 a.m. and 6.15 p.m., as published by the Monetary Authority of Singapore —

(a)

on its Internet website at https://www.mas.gov.sg; or

(b)

where the website is unavailable to the public, in any other form that is readily accessible by the public.“Transfer passenger” means a passenger entitled under a single air passenger ticket to depart from Singapore —

(a)

within 24 hours after the passenger’s scheduled time of arrival by air in Singapore;

(b)

on an aircraft with a flight number that is different from the flight number of the aircraft in which the passenger arrives in Singapore (called the arriving aircraft); and

(c)

for an immediate destination that is in a country that is not the country in which the passenger embarked on the arriving aircraft,and includes such a passenger who, because of a delay for reasons beyond the passenger’s control or the control of the aircraft operator of the flight concerned, leaves Singapore instead at another time on the departing flight specified in his or her air passenger ticket or on another flight that is provided by the aircraft operator as a replacement of the flight specified on his or her air passenger ticket.“Transit passenger” means a passenger entitled under a single air passenger ticket to depart from Singapore —

(a)

within 24 hours after the passenger’s scheduled time of arrival by air in Singapore;

(b)

on an aircraft with the same flight number as the aircraft in which the passenger arrives in Singapore (called the arriving aircraft); and

(c)

for an immediate destination that is in a country that is not the country in which the passenger embarked on the arriving aircraft,and includes such a passenger who, because of a delay for reasons beyond the passenger’s control or the control of the aircraft operator of the flight concerned, leaves Singapore instead at another time on the departing flight specified in his or her air passenger ticket or on another flight that is provided by the aircraft operator as a replacement of the flight specified on his or her air passenger ticket.“Type 1 chargeable flight” means a chargeable flight mentioned in paragraph 1(1)(a) or (b) of Part 2 of this Schedule.“Type 2 chargeable flight” means a chargeable flight mentioned in paragraph 1(1)(c), (d) or (e) of Part 2 of this Schedule.Part 2other expressionsWhat is a chargeable flight?1.—

(1)

Each of the following flights (not being an excluded flight) that begins on or after 1 January 2027 from Changi Airport or Seletar Airport to an immediate destination outside Singapore is a chargeable flight:

(a)

a flight that satisfies all of the following: (i)the flight is a scheduled flight;

(ii)

the flight is for the purpose of commercial air transport; (b)a flight that satisfies all of the following:

(i)

the flight is a non-scheduled flight;

(ii)

the flight is for the purpose of commercial air transport (other than a flight operated in the circumstances mentioned in sub‑paragraph (d)(i));

(iii)

the flight is operated using an aircraft that is an aeroplane that has a maximum approved passenger seating configuration exceeding 70;

(c)

a flight that satisfies all of the following:

(i)

the flight is a non-scheduled flight;

(ii)

the flight is for the purpose of commercial air transport (other than a flight operated in the circumstances mentioned in sub‑paragraph (d)(i));

(iii)

the flight is operated using an aircraft that —

(A)

is a helicopter; or

(B)

is an aeroplane that has a maximum approved passenger seating configuration not exceeding 70;

(d)

a non‑scheduled flight operated in the following circumstances:

(i)

a flight exclusively for the carriage of passengers or patients in need of medical attention or medical evacuation and the flight is for hire or reward;

(ii)

a flight for the purposes of aerial work;

(e)

a non‑commercial flight.

(2)

For the purposes of sub-paragraph (1), the following flights are excluded flights:

(a)

a flight using an aircraft that is not capable of using aviation jet kerosene fuel as a source of power;

(b)

a flight using a military aircraft;

(c)

a flight using an aircraft (other than a military aircraft) for military purposes, including for the transport of any serviceman of the Singapore Armed Forces, whether uniformed or non‑uniformed and whether or not in regular service or national service, or cargo;

(d)

a flight using a foreign diplomatic aircraft engaged on diplomatic or consular missions;

(e)

a flight for Government ceremonial purposes;

(f)

a flight solely for the transport of any individual who —

(i)

is accredited as a diplomatic or consular representative of the government of any foreign country;

(ii)

holds a valid diplomatic passport, official passport, service passport or public affairs passport issued by the government of that foreign country; or

(iii)

is the subject of a request by the Government to treat the flight that is carrying that individual as an excluded flight;

(g)

a flight for the transport of any head of state or head of government of a foreign country who —

(i)

is recognised by Singapore (whether or not a guest of the Government); and (ii)is the subject of a request by the Government to treat the flight carrying that individual and the individual’s delegation (if any) as an excluded flight; (h)a flight for the transport of any individual —

(i)

whom the Government recognises as a representative of an international organisation (whether or not a guest of the Government); and

(ii)

who is the subject of a request by the Government to treat the flight carrying that individual and the individual’s delegation (if any) as an excluded flight;

(i)

a flight for humanitarian purposes, including for an association, authority, body or institution (whether incorporated or unincorporated) lawfully established for charitable objects, and its employees or volunteers, travelling to any place outside Singapore affected by an emergency —

(i)

to combat the effects of that emergency at that place; (ii)to provide emergency medical or other assistance for casualties or survivors in that place; (iii)to reduce further damage in that place; or

(iv)

to support the reconstruction of physical infrastructure in that place;

(j)

a flight for search and rescue purposes;

(k)

a flight that is —

(i)

chartered for a charitable purpose by an association, authority, body or institution (whether incorporated or unincorporated) lawfully established for charitable objects; or

(ii)

for the transport of any beneficiary of such association, authority, body or institution, and the employees and volunteers accompanying that beneficiary;

(l)

a flight using an aircraft which is owned or operated by or on behalf of any person approved by the Chief Executive under the Air Navigation Order (O 2) to provide any course of flight training or instruction and which is operated for such purpose; (m)any flight conducted for maintenance, repair, or overhaul purposes;

(n)

a flight that takes off from Singapore after landing in Singapore —

(i)

for the purpose of refuelling, a change of crew or for minor repairs to the aircraft; and

(ii)

without any passenger disembarking from, or embarking on, the aircraft;

(o)

a flight that takes off from Singapore for either of the following reasons:

(i)

the flight previously arrived in Singapore due to unforeseen circumstances, and leaves Singapore as soon as is reasonably practicable to do so after those circumstances no longer exist;

(ii)

the flight is a replacement flight that —

(A)

is provided by an aircraft operator in lieu of a flight that arrived in Singapore due to unforeseen circumstances; and

(B)

leaves Singapore as soon as is reasonably practicable to do so after the circumstances mentioned in sub‑paragraph (A) no longer exist. Examples of unforeseen circumstances (a)A medical emergency. (b)A technical fault in the aircraft. (c)Inclement weather. (d)Unexpected need for refuelling. (e)Closure of the airport in a place outside Singapore at which the aircraft was originally scheduled to arrive.Who is a chargeable passenger?2.—

(1)

A chargeable passenger is a passenger who —

(a)

is carried on a Type 1 chargeable flight; and

(b)

is not a non‑chargeable passenger.

(2)

For the purposes of sub-paragraph (1)(b), a non‑chargeable passenger is any of the following individuals carried on a Type 1 chargeable flight:

(a)

operating crew required to perform duties on an aircraft or travelling on an aircraft in order to commence duties on an aircraft from another destination, but not employees of an aircraft operator travelling on its aircraft other than as part of the operating crew;

(b)

a transfer passenger or transit passenger;

(c)

an infant below 2 years of age;

(d)

any serviceman of the Singapore Armed Forces, whether uniformed or non‑uniformed and whether or not in regular service or national service, travelling for military purposes on an aircraft that is not a military aircraft;

(e)

any individual who —

(i)

is accredited as a diplomatic or consular representative of the government of any foreign country, or is a staff member of any such diplomatic or consular representative;

(ii)

holds a valid diplomatic passport, official passport, service passport or public affairs passport issued by the government of that foreign country; or

(iii)

is the subject of a request by the Government to be treated as a non‑chargeable passenger;

(f)

any head of state or head of government of a foreign country who —

(i)

is recognised by Singapore (whether or not a guest of the Government); and

(ii)

is the subject of a request by the Government to treat the individual as a non‑chargeable passenger;

(g)

any individual who —

(i)

the Government recognises as a representative of an international organisation (whether or not a guest of the Government); and

(ii)

is the subject of a request by the Government to treat the individual as a non‑chargeable passenger;

(h)

every member of the delegation travelling with an individual referred to in sub‑paragraph (e), (f) or (g);

(i)

any employee or volunteer of an association, authority, body or institution (whether incorporated or unincorporated) lawfully established for charitable objects, travelling to any place outside Singapore affected by an emergency —

(i)

to combat the effects of that emergency at that place;

(ii)

to provide emergency medical or other assistance for casualties or survivors in that place;

(iii)

to reduce further damage in that place; or

(iv)

to support the reconstruction of physical infrastructure in that place;

(j)

any employee or volunteer of an association, authority, body or institution (whether incorporated or unincorporated) lawfully established for charitable objects accompanying any beneficiary thereof on the flight, and that beneficiary.