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Civil Aviation Authority of Singapore (Sustainable Aviation Fuel Levy) Order 2026 · reg 13

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reg 13Passing SAF levy to other persons

(1)

This paragraph applies if an aircraft operator (X) liable under paragraph 4 to pay SAF levy passed on or intends to pass on that SAF levy or any part of that SAF levy to one or more of the following persons:

(a)

a purchaser of an air passenger ticket from X for the carriage of a passenger on a flight;

(b)

a person who charters or otherwise procures a flight from X.

(2)

X must take all measures as are necessary, so far as is reasonably practicable, to ensure that the amount passed on or intended to be passed on to a person mentioned in sub‑paragraph (1)(a) or (b) is specified in —

(a)

if the person is a person mentioned in sub‑paragraph (1)(a) — the air passenger ticket issued to the person; and

(b)

if the person is a person mentioned in sub‑paragraph (1)(b) —

(i)

any contract between X and the person; and

(ii)

any other document issued by X to the person. (3) An aircraft operator who fails to comply with sub‑paragraph (2) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $2,000.

Subregulation 1

This paragraph applies if an aircraft operator (X) liable under paragraph 4 to pay SAF levy passed on or intends to pass on that SAF levy or any part of that SAF levy to one or more of the following persons:

(a)

a purchaser of an air passenger ticket from X for the carriage of a passenger on a flight;

(b)

a person who charters or otherwise procures a flight from X.

Subregulation 2

X must take all measures as are necessary, so far as is reasonably practicable, to ensure that the amount passed on or intended to be passed on to a person mentioned in sub‑paragraph (1)(a) or (b) is specified in —

(a)

if the person is a person mentioned in sub‑paragraph (1)(a) — the air passenger ticket issued to the person; and

(b)

if the person is a person mentioned in sub‑paragraph (1)(b) —

(i)

any contract between X and the person; and

(ii)

any other document issued by X to the person.

Subregulation 3

An aircraft operator who fails to comply with sub‑paragraph (2) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $2,000.