(New or updated measures since last week highlighted in yellow) Relief measures update 11 January 2021
OPERATIONAL AND MARKET DATE NEW MEASURE / REGION COUNTRY ANNOUNCED RELIEF MEASURES FINANCIAL REGULATORY STIMULATION ADOPTED MODIFIED
AFRICA & MIDDLE EAST
Africa & Middle AfricaEast and Middle East
Africa & Middle EastAfrica and MiddleThe East IMF confirmed $10 billion to 22 African States, with next steps to follow up with the relevant States to secure allocation to aviation. General Africa & Middle AfricanEast Development Bank Africa & IATA obtained formal confirmation from the AFDB that they would be providing financial support in the fight against COVID-19 through the following interventions: Middle East i. Specific aviation sector support from AFDB to airlines and aviation businesses out of the $1.35 billion allocated to the business/private sector, for loan guarantees backed by counter guarantees from the relevant governments to facilitate and fasttrack lending from commercial banks to these businesses ii. Indirect support to aviation industry through budget support to national governments in Africa General ii. Direct assistance to aviation private sector companies including airlines through debt deferrals and liquidity facilities; and iii.Technical assistance to help the aviation industry recover from the impact of COVID-19 and support regional preparedness to prevent the spread of communicable diseases through travel African Development Bank Africa & Middle AfricanEast Export Import Bank Africa & Following joint industry financial relief letters from IATA, UNWTO, WTTC, AFRAA and AASA to 12 international donor and lending institutions, the African Export Middle East Import Bank (AFREXIM) has confirmed the availability of US$3 billion to States and organisations as Palliative Financial Relief for COVID-19, which includes aviation. General AFREXIM is currently engaging with 8 AFI airlines to assess their funding requirements and has issued Financing Term Sheets to 2, following direct engagement African Export Importwith IATA Bank and AFREXIM leading to a virtual meeting between AFI airlines and the bank, facilitated by IATA, AFRAA and UNECA. Africa & Middle EastAfrican Union Africa & Middle EastAfrican Union The African Union has confirmed a US$12,5 billion pledge aimed at assisting the African Aviation Sector General African Union Commission and the Africa Centre for Disease Control Prevention (Africa CDC) have launched a COVID-19 “Trusted Travel” Portal to simplify verification of public health documentation of travellers during entry and exit across borders. The portal’s key features include information about the latest travel Other restrictions, and entry requirements, a database of authorised laboratories and vaccination compliance information, as well as Africa CDC mutual recognition Africa & Middle EastAfrican Union protocol for COVID-19 testing and test results and vaccination certificates. The African Union through the High Level Taskforce has confirmed an increase of their pledge from US$12,5 billion to US$25 billion aimed at assisting the African General Africa & Middle EastAfrican Union Aviation Sector Following the increased pledge by the African Union to US$ 25 billion, IATA has further been asked to share and advise what States need in order to expedite the Government Aid for Africa & Middle EastAfrican Union necessary mechanism for disbursement. Airlines Africa & Middle ASECNAEast An ANSP covering 17 states in Central West Africa and Madagascar granted a deferral of payments for two months to all airlines with regular billing terms ANSP charges 01 April 2020 Africa & Middle EastASECNA Africa & Middle AfghanistanEast The Executive Board of the International Monetary Fund (IMF) approved a disbursement in the amount of about US$220 million for Afghanistan under the Rapid Credit Facility (RCF). The disbursement will help meet the urgent fiscal and balance of payments needs stemming from the COVID-19 pandemic, catalyze donor General 29 April 2020 Africa & Middle EastAfghanistan support, and shore up confidence Responding to IATA engagements, Afghanistan CAA confirmed the suspension of the air navigation charge increase that was planned for June 2020 due to the COVID 19 crisis. The charge increase was US$250 per crossing and the impact assessed prior to COVID 19 crisis was US$18 million per annum. ACAA is also ANSP charges 13 May 2020 Africa & Middle EastAfghanistan evaluating IATA’s request for additional relief measures pertaining to Air Navigation Charges Africa & Middle AlgeriaEast Postponement of the monthly tax return G n° 50 submission for the months of February and March and the remittance of the related monthly taxes until 20 May Corporate Taxation Africa & Middle EastAlgeria 2020. Postponement of the payment of the first corporate income tax installment until 20 June 2020 at the latest Africa & Middle EastAlgeria Payment of revenue taxes is deferred until 20 June. Corporate Taxation Resumption of some domestic flights starting from 6 December. Relaxation of travel 06 December 2020 Africa & Middle EastAlgeria advisories Africa & Middle AngolaEast Extension is granted for the deadline for complying with tax compliance obligations and the payment of taxes: 1) Until 30 June 2020 for companies included in tax Corporate Taxation Africa & Middle EastAngola Group A; and 2) Until 29 May 2020 for companies included in tax Group B. Deferral of payment of payroll tax contributions (8%) due from companies for the 2nd quarter of 2020, allowing the payment in 6 monthly installments during the Corporate Taxation Africa & Middle EastAngola months of July to December 2020, without interest.
IATA overview - COVID-19 Announced relief measures Page 1 of 70 11-01-21 (New or updated measures since last week highlighted in yellow) Relief measures update 11 January 2021
OPERATIONAL AND MARKET DATE NEW MEASURE / REGION COUNTRY ANNOUNCED RELIEF MEASURES FINANCIAL REGULATORY STIMULATION ADOPTED MODIFIED
Angola has announced by Presidential Decree that as of 21 September 2020 international flights will be allowed to resume for the following category of passengers: a) Angolan Citizens & Permanent Residents b) Foreign professionals who provide services in Angola, both to public and private entities; c) Foreign Relaxation of travel citizens with a work visa; d) Foreign citizens departing to their respective countries; e) Duty travellers to and from the national territory. The Borders are still advisories officially closed and Biosafety regulations must be observed. Frequencies will still be limited and subject to approval by CAA. Domestic Operations will be Africa & Middle EastAngola permitted effective 14 September 2020. Africa & Middle BahrainEast Stimulus worth (US$11.7 billion) that includes waiver of government fees for the hospitality sector, waiving utility bills for 3 months, supporting the banks and General Africa & Middle EastBahrain financial system Africa & Middle EastBahrain Bahrain to allow entry of passengers with e-visa obtained before departure. Entry Restrictions The Bahrain government will support 50% of salaries for insured citizens employed in the private sector (working for companies most affected by COVID-19) for a Wage Subsidies Africa & Middle EastBahrain three-month period starting from July 2020. Bahrain has extended the 50% wage subsidies until the end of 2020. Africa & Middle EastBahrain Bahrain Visa on Arrival Facility restarted. Entry Restrictions Bahrain has announced a reduction in the cost of PCR laboratory tests for all arrivals into the Kingdom of Bahrain, including citizens, residents, and visitors, from BD 60 to BD 40. The reduced fee, which has come into force on 1 December, will cover the PCR on arrival test, as well as the test to be conducted on the 10th day Entry Restrictions 01 December 2020 Africa & Middle EastBahrain of arrival into Bahrain Africa & Middle BotswanaEast The tax filings of businesses with turnover of over BWP 250 million annually will be negotiated with the tax authority (BURS) on a case-by-case basis. 75% of any two self-assessment tax (SAT) payments that are payable between March and September 2020 may be deferred and be paid starting in March 2021. Corporate Taxation Africa & Middle EastBotswana There is also a payment waiver of the Vocational Training Levy for six months President Mokgweetsi Masisi has approved the lifting of International Travel restrictions in a phased manner starting from 9 November 2020 and extending to 1st of December 2020 as follows: i. Effective 9 November 2020, air travel will resume at Sir Seretse Khama International Airport in Gaborone, Kasane International Airport and Maun International Entry Restrictions Airport Africa & Middle EastBotswana ii. International air travel will resume on 1 December 2020 at Phillip G. Matante International Airport in Fancistown Africa & Middle EastBotswana VAT refund processing periods will be reduced from 60 to 21 days Industry Taxation The Civil Aviation Authority of Botswana (CAAB) defers 50% payment of Botswana Aviation Fees for a period of 3 months. Accordingly, airlines have to pay 50% of the invoice when it comes due and defer the other 50% for a period of 3 months. CAAB also deferred the 10% charges increase. Originally planned for November ANSP charges Africa & Middle EastBotswana 2020, the increase is now postponed to November 2021. Botswana Energy Regulatory Authority (BERA) has advised that it will decrease the jet fuel price by 72 thebe per litre (eqv. about USD 0.23 cents/gal). Fuel Costs and Africa & Middle EastBotswana Fees Burkina Faso Burkina Faso announced that it will bail out a local carrier with FCFA 3.5 billion (US $6 million) through an allowance included in the 2020 budget adjustment. Government Aid for Africa & Middle EastBurkina Faso Airlines Commercial flights to Burkina Faso have resumed with land and sea borders remaining closed until further notice. Relaxation of travel Africa & Middle EastBurkina Faso advisories Africa & Middle CapeEast Verde Africa & Middle EastCape Verde Cabo Verde granted full slot waiver for northern summer 2020 (29 March to 24 October) Slots Cape Verde Cabo Verde granted an unconditional slot waiver (COVID-19) for northern winter 2020 (25 October to 27 March 2021) Slots 05 August 2020 The Government of Cabo Verde has announced a US$12 million financial support loan to a local carrier. Government Aid for Cape Verde Airlines Cape Verde has opened its borders and flights have restarted. Relaxation of travel Cape Verde advisories Cape Verde Cabo Verde granted an unconditional slot waiver (COVID-19) for northern summer 2021 (28 March to 30 October 2021) (SID, BCV, RAI) Slots 07 January 2021 N Africa & Middle ChadEast A 50% reduction of business license tax and synthetic tax for FY 2020. Taxpayers who have paid their taxes before this measure shall benefit from a tax credit of 50% of the amount paid, to be deducted from future payment of taxes, including those for FY 2021. Suspension of new tax audits for a period of three months as Corporate Taxation Africa & Middle EastChad from April 2020 Africa & Middle CôteEast d'Ivoire Government will defer, for a period of three months, the payment of all taxes and related payments due to the state as well as payroll taxes, due to the cash flow Corporate Taxation 07 April 2020 Africa & Middle EastCôte d'Ivoire difficulties of companies
IATA overview - COVID-19 Announced relief measures Page 2 of 70 11-01-21 (New or updated measures since last week highlighted in yellow) Relief measures update 11 January 2021
OPERATIONAL AND MARKET DATE NEW MEASURE / REGION COUNTRY ANNOUNCED RELIEF MEASURES FINANCIAL REGULATORY STIMULATION ADOPTED MODIFIED
Africa & Middle EastCôte d'Ivoire The Tourism Tax (code CI) has been amended to provide an exemption for transfer/transit passengers at ABJ airport Industry Taxation 07 April 2020 The Ivorian Government has availed US$24.5 million to a local carrier as financial aid to cushion it from the economic effects of the COVID pandemic. Government Aid for Africa & Middle EastCôte d'Ivoire Airlines Restart of domestic operations on 26 June and international operations (regional) from 1 July Relaxation of travel Africa & Middle EastCôte d'Ivoire advisories Africa & Middle EgyptEast Africa & Middle EastEgypt US$6.4 billion package to fight COVID-19, cutting interest rate by 3% General Africa & Middle EastEgypt Egyptian L2 airports (HBE, HRG, RMF, SSH) confirmed alleviation for full summer season Slots 07 April 2020 Corporate income tax payments due for 2019 for companies operating in specific sectors (including aviation and tourism) can be paid in installments by 30 June Corporate Taxation Africa & Middle EastEgypt 2020 without interest or penalties The Central Bank of Egypt is offering US$3 billion in loans to the tourism sector which is exempted from real estate tax for 3 months Stimulus Package for Africa & Middle EastEgypt Travel & Tourism Sector Emergency Tourism fund was approved to mitigate the impact of COVID-19 and international aviation suspension on tourism workers: - The sum is equivalent to the salary registered at the Social Insurance Authority - Minimum and maximum amounts are US$ 38 and US$ 112, respectively Wage Subsidies
Africa & Middle EastEgypt This measure is extended until December 2021. M Ministry of Finance approved a a US$127 million state treasury support loan for the national carrier to cope with the onslaught of COVID-19 until it achieves 80% of its 2019 operating volume. Government Aid for 16 May 2020 Government announced it has pledged and provided further support to national carrier with EGP 3 billion (US$190m) in the form of a government long term loan Airlines Africa & Middle EastEgypt guarantee. Egyptian Ministry of Civil Aviation announced the following relief measures for airports in Red Sea, South Sinai, and Marsa Matrouh including Sharm El Sheikh (SSH), Hurghada (HRG), Marsa Alam (RMF), Marsa Matruh (MUH), Luxor (LXR) and Aswan (ASW): - A 50% discount on landing and parking/housing charges for airports Airport Charges 11 June 2020 - A 20% discount on ground handling services charges Africa & Middle EastEgypt This measure has been extended until end of April 2021. Egypt will exempt incoming tourists on direct flights to resort cities: Sharm El Sheikh (SSH), Hurghada (HRG), Marsa Alam (RMF), Marsa Matruh (MUH) from visa fees Waive visa costs Africa & Middle EastEgypt until the end of October 2020. Extended until April 2021. The Egyptian Ministry of Petroleum confirmed that a reduction of 10 US cts/gal in the jet fuel price will take effect when traffic restarts in July 2020 Fuel Costs and Africa & Middle EastEgypt Fees Africa & Middle EastEgypt Egyptian L2 airport Marsa Alam (RMF) confirmed alleviation for full winter season Slots Africa & Middle EastEgypt Resumption of international flight operations from 1 July 2020 Africa & Middle EastEgypt Egyptian L2 Airports Sharm El Sheikh (SSH), Hurghada (HRG), and Borg El Arab (HBE) confirmed alleviation for full Northern Winter season. Slots The Government of Egypt announced the approval of EGP 1 billion (US$ 63 million) financial aid to Egyptian Holding Company for Airports and Air Navigation Airport/ANSP Africa & Middle EastEgypt (EHCAAN) in the form of long term loan guarantees subject to the terms and conditions of the Ministry of Finance. charges Africa & Middle EastEgypt Effective 15 December, Egypt activates a decree to give tourist visas at airports to holders of valid visas from USA, UK, or Schengen countries. Entry Restrictions Africa & Middle EthiopiaEast Companies in loss positions during the COVID-19 period should be permitted to carry forward incurred losses for more than two financial years. Employers would be exempted from paying personal income tax withheld from employee salaries for four months. This applies to employers who continue paying employee salaries despite not being able to operate due to COVID-19. Corporate Taxation
Africa & Middle EastEthiopia Interest and penalties on outstanding taxes due between 2016 and 2019 will be cancelled outright and the underlying tax due can be paid in instalments. NBE advised that they are considering the proposal to remove the 10% withholding requirement currently in force and to deal with any discrepancies in the following month(s). The NBE is looking to find ways to improve the process around the current documentation requirements involved in the repatriation of surplus Other funds whilst maintaining the integrity of the system. Airlines are free to open as many Bank Accounts as they wish to increase the total amount they can repatriate. Africa & Middle EastEthiopia Aviation has been moved from Second Priority to Third Priority due to the revised prioritization of essential requirements Resumption of international (regional and inter-continental) operations in June Relaxation of travel Africa & Middle EastEthiopia advisories
IATA overview - COVID-19 Announced relief measures Page 3 of 70 11-01-21 (New or updated measures since last week highlighted in yellow) Relief measures update 11 January 2021
OPERATIONAL AND MARKET DATE NEW MEASURE / REGION COUNTRY ANNOUNCED RELIEF MEASURES FINANCIAL REGULATORY STIMULATION ADOPTED MODIFIED
Withdrawal of the 10% funds withholding requirement meaning that 1) Airlines are now authorized to transfer 100% of the excess sales converted into foreign currency upon presentation of the required information and evidence 2) For air ticket sales made in foreign currency cash notes, Non-Resident Foreign Currency Payment and (NR Fcy) NR Transferable Birr cheques, debit and credit cards from abroad and credited to the special foreign currency account shall be transferred 100% upon Distribution presentation of external audit report. Africa & Middle GhanaEast Africa & Middle EastGhana Full slot waiver for northern summer season 2020 (29 March to 24 October) Slots 18 March 2020 Ghana Airport Company has rolled out a support package for airlines comprising of a total waiver of rents and aeronautical charges (landing, parking and lighting) Airport Charges Africa & Middle EastGhana for second quarter of 2020. Waiver on rentals have been extended till the end of September. Africa & Middle EastGhana Extension of tax filing dates from April to June 2020 Corporate Taxation 07 April 2020 Restart of domestic operations 1 May; restart of international opearations scheduled for August 2020 Relaxation of travel Africa & Middle EastGhana advisories Africa & Middle EastGhana Full Slots Waiver for winter 2020 slots. Slots Ghana has restarted international operations on 1 September 2020. Relaxation of travel Africa & Middle EastGhana advisories Ghana introduced a PCR test on arrival and passengers must have a payment confirmation obtained before departure. Passengers must also have a medical Entry Restrictions Africa & Middle EastGhana certificate with a negative COVID-19 PCR test result issued at most 72 hours before departure. Africa & Middle IraqEast Africa & Middle EastIraq Implementation of 2 Routes (North/southbound) to reduce airline cost, time, fuel burn on the 2 major flows to/from the middle East Other The Iraqi General Commission for Taxes (GCT): - has announced that the deadline for submitting the audited financial statements for the calendar year 2019 has been extended from 31 May 2020 to 31 August 2020 Corporate Taxation - has extended the filing deadline for corporate income tax returns for the 2019 calendar year from 31 May 2020 to 31 August 2020 for all taxpayers, with no Africa & Middle EastIraq penalties and interest imposed. Removal of the flight suspensions with introduction of screening and quarantine measures starting from 23 July (medical certificates are no longer required). Relaxation of travel Africa & Middle EastIraq advisories Africa & Middle JordanEast Government suspended the implementation of old-age insurance for private sector employees for three months as of March 1, 2020 and reduced the social Corporate Taxation 19 March 2020 Africa & Middle EastJordan security subscription ratio for institutions and employees from 21.75 per cent to 5.25 per cent Africa & Middle EastJordan Any corporate tax payments are deferred for up to a year without interest and collateral if gross income decreases by 20% or more in 2020 Corporate Taxation Africa & Middle EastJordan Extension for the submission and payment of income tax returns from 30 April until 30 June 2020 Corporate Taxation 03 May 2020 Jordan Prime Ministry announced authorisation of procedures that will increase local carrier's capital by JOD 50 million during a five year period, effective 1 Government Aid for 02 November 2020 Africa & Middle EastJordan January 2021. Airlines Queen Alia International Airport (QAIA), confirmed the following measures to support airlines: - All parking charges for passenger aircraft belonging to airlines based at QAIA will be waived from the first day of the passengers commercial flights ban on Tuesday 17 March 2020 until the resumption of flights or initially a maximum duration of 3 months until 15 June 2020, whichever happens first. Airport Charges 31 March 2020 - Payment facilities for past dues will also be reviewed with airlines on a case by case basis, - Airport International Group (AIG) will also waive aeronautical parking charges for a period of 4 months for all commercial regular passengers flights that will Africa & Middle EastJordan resume permanent operations at QAIA during the first month following the end of the commercial passenger flight ban decreed by the Jordanian Government Jordan government announced new measures in support of travel and tourism sector including: - tourism and travel agencies will be allowed to recover the bank guarantees previously submitted to the Ministry of Tourism. These bank guarantees (estimated at a value of JD 30,000,000 (US $42 million) will need to be resubmitted with the renewals of licenses in 2021. - Starting on 1 July sales taxes for hotels, tourist resorts, and tourist restaurants will be reduced from 16% to 8% and - service taxes for tourist restaurants and Stimulus Package for 15 June 2020 hotels will be reduced from 10% to 5%. Travel & Tourism Sector - government granted JD 150 million to the tourism sector to cover salaries and operating expenses . - governemnt will allow the installment of amounts due from the tourism sector for income tax for 2019 without fines or interest in a period extending from July to Africa & Middle EastJordan October 2020 Approval of a US $70.5 million loan for national carrier to manage its cash flow and financial obligations. Government Aid for 19 July 2020 Africa & Middle EastJordan Airlines Africa & Middle EastJordan Jordan Civil Aviation Regulatory Commission (CARC) postponed implementation of their Consumer Protection Regulations until April 2021 Passenger Rights
IATA overview - COVID-19 Announced relief measures Page 4 of 70 11-01-21 (New or updated measures since last week highlighted in yellow) Relief measures update 11 January 2021
OPERATIONAL AND MARKET DATE NEW MEASURE / REGION COUNTRY ANNOUNCED RELIEF MEASURES FINANCIAL REGULATORY STIMULATION ADOPTED MODIFIED
Financial support of 1 million JOD (US $1.4 million) to 3 national carriers to operate domestic flights between Amman and Aqaba. Government Route Africa & Middle EastJordan Funds Jordan will resume regular international flights starting September 8th. Passengers entering would need proof of a negative COVID-19 test within 72 hours of Relaxation of travel Africa & Middle EastJordan travel, alongside a compulsory test on arrival. All passenger flights from/to UK are not permitted to operate in the Jordanian airports. advisories M Jordan government decided to collect the cost of the mandatory PCR test upon arrival directly from passesnger through a government portal, avoiding the initial Other Africa & Middle EastJordan proposal to file it on the tickets. Africa & Middle KenyaEast The Central Bank of Kenya (CBK) has negotiated with commercial banks in the country to become more lenient towards borrowers. Corporate borrowers are General Africa & Middle EastKenya advised to contact their banks for this extension. All the costs that come with the restructuring of the loan periods will be shouldered by the banks Value Added Tax (VAT) rate reduction from 16% to 14%. The Government is facilitating the expedited payment of VAT refunds by allocating an additional KES 10 Industry Taxation Africa & Middle EastKenya billion Kenya through the Deputy Director of Immigration services said that the Country will shift to the e-visa effective 1 January 2021 (the e-visa can be obtained through www.evisa.go.ke) Entry Restrictions Africa & Middle EastKenya The Government has reduced the resident Corporate Income Tax rate from 30% to 25%, as well as reduced the personal income tax top rate (Pay As Your Earn - Corporate Taxation Africa & Middle EastKenya PAYE) from 30% to 25% President Uhuru Kenyatta announced US$500 million economic stimulus programme in response to the impact of the COVID-19 pandemic. Tourism will be a target area of the programme and the government will provide "soft" loans to hotels and related establishments through the Tourism Finance Corporation. KES2 billion will General be allocated for the renovation of facilities and the restructuring of business operations by tourism companies. The stimulus programme also covers infrastructure, Africa & Middle EastKenya education, small and medium sized enterprises, healthcare, agriculture, the environment and manufacturing Restart of domestic operations on 15 July; restart of international operations planned from 1 August 2020 Relaxation of travel Africa & Middle EastKenya advisories Kenya has reopened skies for Tanzania, placing it on the list of countries whose travellers will be exempted from the 14-day mandatory quarantine upon arrival into the country. There are now 147 countries on the list released by the Kenya Civil Aviation Authority (KCAA), including East African member states of Rwanda, Entry Restrictions Africa & Middle EastKenya Uganda, South Sudan, and Burundi. Africa & Middle EastKuwait Due to COVID-19, the Government has recently extended the deadlines for certain tax filings, including the deadline for filing corporate income tax, Zakat tax, and the National Labour Support Tax (NLST). The tax filing extensions are as follows: 1) Deadline for corporate income tax, Zakat tax and NLST returns for fiscal years ending 31 December 2019 and 31 January 2020 have been extended for 60 days from the date of reopening of the Ministry of Finance; 2) Deadline for corporate Corporate Taxation income tax, Zakat tax and NLST returns for fiscal years prior to 31 December 2019, and where filing was due during the disruption period due to COVID-19, has been extended for 30 days from the reopening of the Ministry of Finance. Taxes due as per the respective returns are to be paid by the extended deadline, with no Africa & Middle EastKuwait penalties or interest imposed. Africa & Middle EastLebanon Lebanese Directorate General of Civil Aviation issued a revised circular on 14 July to all airlines and ground handling companies operating at Beirut Rafic Hariri International Airport on the required procedure for the passengers arriving to Lebanon. The revision included amendments as follows: - 50% reduction of the PCR testing fee from 100 USD to 50 USD per arriving passenger which will be paid by airlines Other - eliminating the health insurance requirement - changing the testing exemption for kids from 5 years old to 12 years old Africa & Middle EastLebanon Restart of international flights at their normal frequency as of 1 July (operators need to apply to the DGCA to obtain permits for new passenger flight schedules). Relaxation of travel Africa & Middle EastLebanon advisories Africa & Middle EastMali Mali has announced the resumption of flights to/from the country and lifting restrictions on visitors. Passengers must have a medical certificate with a negative Relaxation of travel Africa & Middle EastMali COVID-19PCR test result issued at most 3 days before arrival and are subject to 14 days quarantine. advisories Africa & Middle MauritiusEast Africa & Middle EastMauritius Government announced a US$226 million package to support all industries General The Airport Terminal Operators Limited (ATOL) has granted an extension in relief on rent for outstanding amounts owed for the period of March – August 2020. Airport Charges Africa & Middle EastMauritius Any outstanding amounts are to be paid by 31 December 2021 or other date as may be prescribed. Africa & Middle MoroccoEast Africa & Middle EastMorocco Full slot waiver for northern summer season 2020 (29 March to 24 October) Slots
IATA overview - COVID-19 Announced relief measures Page 5 of 70 11-01-21 (New or updated measures since last week highlighted in yellow) Relief measures update 11 January 2021
OPERATIONAL AND MARKET DATE NEW MEASURE / REGION COUNTRY ANNOUNCED RELIEF MEASURES FINANCIAL REGULATORY STIMULATION ADOPTED MODIFIED
Africa & Middle EastMorocco Allocation of US$1 billion to help the economy. General - Deferred any fiscal reporting until 30 June 2020 - Companies with less than US$2 million of turnover in 2018 may get, if they wish, a delay in payment of income tax for 2019 until 30 June 2020. For companies with more than US$2 million, and where the business activity suffered due to coronavirus spread, deferral of tax payment will be given (no blanket measure was Corporate Taxation 19 March 2020 announced and open for interpretation and negotiations) Africa & Middle EastMorocco - social security payment was deferred until 30 June Minister of Finance reveals a MAD 6 billion conditional loan guarantee allocated to a national carrier. MAD 2.6 billion confirmed as a loan from the Moroccan banks and the remaining MAD 3.4 billion: Government Aid for - MAD 1.5 billion by the Hassan II Fund Airlines Africa & Middle EastMorocco - MAD 1.9 billion as a state guaranteed loan Unconditional waiver for NW20 was granted for Casablanca (CMN) and Rabat Salé (RBA). In case of possible saturation due to application of distance measures,
the DGCA reserves the right to take appropriate measures and rules in coordination with aviation authorities to ensure that flights are carried out in accordance Slots Africa & Middle EastMorocco with the safety and health measures issued by the national authorities. Domestic flight operations have resumed from 25 June 2020 Relaxation of travel 25 June 2020 Africa & Middle EastMorocco advisories Government grants MAD 2'000/month (US$ 205) till end of March 2021 for those working in the hotel, tourist transport, and tour operator businesses provided that Wage Subsidies Africa & Middle EastMorocco at least 80% of employees are maintained. It is up to each employer to guarantee the rest of the salary. Morocco started to allow visa exempted passengers on "special flights" to enter Morocco provided they have a hotel reservation confirmation or an invitation from Relaxation of travel Africa & Middle EastMorocco a Moroccan company if arriving from a country other than Denmark, South Africa or United Kingdom. advisories M Africa & Middle EastMozambique Restart of regional operations from Maputo to Zanzibar effective 16 July 2020. Relaxation of travel Africa & Middle EastMozambique advisories Aeroportos de Mocambique (ADM), the airport operator of all international airports in Mozambique, granted the following relief measures: 50% discount for all Airport/ANSP landings; 60% discount on navigation charges (except overflight charges where discounts will not apply); 100% discount on parking & boarding bridges; 100% charges Africa & Middle EastMozambique discount on rental for closed and interupted operators. The airlines that continued operating will have to pay for utilities and relevant amenities but not for rent. LAM Mozambique resumed weekly flights between Maputo and Lisbon from 25 August 2020. Relaxation of travel Africa & Middle EastMozambique advisories Africa & Middle EastNamibia Namibia Airports Corporation Limited (NAC) have responded positively to Industry’s request by granting the following: • Payment Terms: NAC has resolved to not charge any interest or penalties on Airlines who fail to meet the 30-day payment terms between 01 April – 30 June 2020.
This will be limited to invoices that fall due within the stated 3-month period. Customers to whom this is applicable will be required to furnish the NAC with payment plans no later than 31 May 2020. • Interest and penalties on late payment: NAC will waive all interest accrued on overdue amounts held between 31 March – 30 June 2020 for all customers. This will Airport Charges not apply to interest accrued on overdue accounts prior to 31 March 2020. • Delay in implementation of increase in Aeronautical Charges: NAC has published New Tariffs for the two Financial years 2020/2021 & 2021/2022 whereby a 4.6%
inflationary increase has been applied to passenger, security & Aircraft parking fees with effect from 01 April 2020. The landing fees remain constant for the two Africa & Middle EastNamibia financial years respectively. The increase in user charges will be delayed by 6 months and will become effective from 01 October 2020 Employers in the aviation, tourism and hospitality sectors will qualify for the social security contribution waiver for a period of three months: May, June and July Corporate Taxation Africa & Middle EastNamibia 2020 Employers in the aviation, tourism and hospitality sectors may apply for a wage subsidy of 17% of their wage bill. Employers from these industries will be required to enter into an agreement with the State, and must meet the certain conditions to qualify for the wage subsidy, namely employers: 1) Must be registered with the General Social Security Commission and be in good standing; 2) Should agree to not retrench staff for the three months May, June and July; and 3) Will not be permitted to Africa & Middle EastNamibia reduce employee salaries by more than 50% Namibia reopened Hosea Kutako International Airport for international tourists on 1 September 2020. Relaxation of travel Africa & Middle EastNamibia advisories Delay in implementation of increase in aeronautical charges: approval has been granted to defer the implementation date of the 4.6% inflationary increase effective 01 October - 31 March 2021. This increase will now come into effect from 01 April 2021 - 31 March 2022. The landing fees remain constant for the two Airport Charges Africa & Middle EastNamibia financial years respectively. Africa & Middle EastNiger
IATA overview - COVID-19 Announced relief measures Page 6 of 70 11-01-21 (New or updated measures since last week highlighted in yellow) Relief measures update 11 January 2021
OPERATIONAL AND MARKET DATE NEW MEASURE / REGION COUNTRY ANNOUNCED RELIEF MEASURES FINANCIAL REGULATORY STIMULATION ADOPTED MODIFIED
Government of Niger announced the re-opening of airports on 1 August and the resumption of flights to/from the country. Relaxation of travel Africa & Middle EastNiger advisories Africa & Middle NigeriaEast Africa & Middle EastNigeria Government announced increased relief package of $5 billion for the economy including Aviation. Exact allocation to aviation expected in the coming days General Nigerian aviation authorities have proposed NGN27 billion (circa US$75 million dollars) for the aviation sector currently approval of the Federal Executive Council General Africa & Middle EastNigeria Restart of domestic operations since 8 July at 3 airports in Nigeria and on 15 July on another 2 airports. Relaxation of travel Africa & Middle EastNigeria advisories Africa & Middle EastNigeria The Federal Government of Nigeria has committed to avail Direct Payroll support for aviation companies in Nigeria for a period of 3 months. Wage Subsidies Resumption of international flights to and from Nigeria will be permitted from 29 August 2020. Relaxation of travel Africa & Middle EastNigeria advisories Murtala Mohammed International Airport, Lagos (DNMM), Nnamdi Azikiwe International Airport and Abuja (DNAA) will resume partial international operations on 5 Relaxation of travel September 2020. Other international airports (Mallam Aminu Kano International Airport Kano, Port Harcourt International Airport Omagwa and Akanu Ibiam advisories Africa & Middle EastNigeria International Airport Enugu) will remain closed to international flights until a new date is determined and announced. The Nigerian Minister of Transport has announced to grant Nigerian registered airlines access to 5% interest loans payable in 5 years with a moratorium on Government Aid for Africa & Middle EastNigeria repayment for the first year. This initiative is being managed through the Central Bank of Nigeria. Airlines The Nigerian Government announced reaching an air bubble agreement with India on the transportation of Nigerian and Indian nationals to and from each other's Relaxation of travel Africa & Middle EastNigeria respective territories. advisories Nigeria Minister for Aviation announced that two major international carriers received approval to restart flights to Nigeria, following suspension due to the Entry Restrictions Africa & Middle EastNigeria outbreak of COVID-19. A third airline was approved to resume service to Abuja Nnamdi Azikiwe International Airport. Africa & Middle OmanEast Africa & Middle EastOman US$20 billion financial stimulus for liquidity, businesses and the tourism industry General Africa & Middle EastOman Oman Aviation Group announces a near 50% discount on Cargo and handling of essential and medical supplies Airport Charges Oman’s Ministry of Finance announced in its fiscal balance plan published recently that citizens from 100 countries will be allowed to visit the Sultanate without Entry Restrictions 02 November 2020 Africa & Middle EastOman visa. The list of countries that would be exempted has not been released yet and it be announced in the coming months. Oman Tax Authority announced the following relief measures for taxpayers affected by COVID-19: • Automatic three month extension to the filing and payment due date for corporate income tax (CIT), with no penalty imposed for late filing and payment, for all CIT
returns due affected by COVID 19 • Formal application and approval for all taxpayers to settle taxes due by way of installments, with no penalty imposed • An extension for taxpayers to raise objections against original, rectified or additional tax assessments from the Oman Tax Authority, provided they can justify the
delay at the time of filing the objection • Taxpayers can request a discretionary extension on the time to submit required information and documents to the Tax Authority in relation to an objection. If Corporate Taxation 31 March 2020 approved, the duration for making a decision on objection is also automatically extended • Automatic extension for a period of nine months from the end of the fiscal year for the filing and payment due date for corporate income tax purposes , with no
penalty imposed for late filing and payment, for all CIT returns due affected by COVID 19 • Formal application and approval for all taxpayers to reschedule the settlement of taxes due for previous tax years • The Capital market authority has extended the deadline for the submission of common reporting standards (CRS) reports to 31 July 2020, for companies
Africa & Middle EastOman operating in securities, insurance companies and brokers. Oman Airports confirmed that the following relief measures will continue to be offered to airlines as long as the airport is closed. a. Rental charges and concession fees related to service provision facilities: A waiver of 50%. Airport Charges 14 April 2020 Africa & Middle EastOman b. Payment deadline of invoices is extended from 30 days to 60 days. Africa & Middle EastOman Oman Airports confirmed protection of priority for schedules from S20 Slots 14 April 2020 Omani Public Authority of Civil Aviation confirmed support to airlines by extending the payment terms for the invoices of March, April, and May 2020 to 90 days. ANSP charges 27 April 2020 Africa & Middle EastOman This includes overflight charges, navigation, security, passenger-related, etc (any fees paid by the airlines to the government) Oman airports cancelled the charge increase for transfer passengers (which increased from OMR1 to OMR3 per transfer passenger) until further notice. The increase took effect in April 2020 and is now cancelled for all tickets issued on or after 15 May 2020 for travel on or after 15 May 2020 due to the COVID19 crisis Airport Charges 04 May 2020 Africa & Middle EastOman The Public Authority for Social Insurance (PASI) has announced an extension to the postponement of the payment of monthly contributions for June, July and August 2020. The measure includes an exemption from any fines that would have resulted from the delay in payment of the contributions due for June-August Corporate Taxation Africa & Middle EastOman 2020, as well as any fines that result from a delay in registering their Omani workforce, or notification of the end of their services during the same period
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OPERATIONAL AND MARKET DATE NEW MEASURE / REGION COUNTRY ANNOUNCED RELIEF MEASURES FINANCIAL REGULATORY STIMULATION ADOPTED MODIFIED
Payment of Tourism Tax for hotels (rate 4%), for the period from 1 March 2020 to 31 August 2020, has been deferred until Q1 2021. Stimulus Package for Africa & Middle EastOman Travel & Tourism Sector Oman will lift the flight suspension on the 1st of October. Relaxation of travel Africa & Middle EastOman advisories Oman lifted the flight suspension from the following countries: Bahrain, Bangladesh, Egypt, Ethiopia, France, Germany, India, Kuwait, Malaysia, Netherlands, Relaxation of travel Africa & Middle EastOman Pakistan, Philippines, Qatar, Saudi Arabia, Sudan, Tanzania, Thailand, Turkey, United Arab Emirates or United Kingdom. advisories Oman Government exempted nationals of 103 countries from the requirement of tourism entry visa for visits up to 10 days in order to encourage tourism and revive its economical state. Tourists are also exempt from quarantine and PCR tests before arrival to the Sultanate, provided they adhere to the procedure which includes compulsory Entry Restrictions 09 December 2020 international health insurance, PCR test upon arrival to the airport and a commitment to sanitary isolation in the tourist facility until obtaining a negative test result. Africa & Middle EastOman Africa & Middle EastOman Oman has reinstated visa on arrival. Entry Restrictions 15 December 2020 Oman removed the flight suspensions introduced on the 22 December 2020 and introduced a medical certificate requirement. Relaxation of travel Africa & Middle EastOman advisories N Africa & Middle EastQatar Africa & Middle EastQatar Economic stimulus of US$20 billion to assist the private sector, flexible loans, deferring payments, waiving rental fees, electricity and customs fees General Qatar announced support to private sector by paying private sector wages for up to three months with a capped amount. Qatar Development Bank has been appointed as the administrator of the program, which is expected to cost US$820 million (part of the US$ 20 billion parstimulus program) and will cover Qatari and Wage Subsidies 12 April 2020 Africa & Middle EastQatar foreign workers The General Tax Authority of Qatar issued guidance providing a two-month extension of the due date (from 30 April 2020 to 30 June 2020) for filing tax returns for Corporate Taxation 24 March 2020 Africa & Middle EastQatar the year ending 31 December 2019. The deadline has been now further extended from 30 June 2020 to 30 August 2020. Africa & Middle EastQatar DOH has extended alleviation for NW20 schedules (Level 2) (25 Oct 20 - 27 Mar 21) Slots Qatar will begin allowing its citizens and residents to enter the country starting 1 August 2020. Relaxation of travel Africa & Middle EastQatar advisories The Ministry of Commerce and Industry has announced that commercial registrations and trade licenses expiring until 30 September 2020 will be automatically General Africa & Middle EastQatar renewed for 6 months. The renewal fees will be settled later. Qatari Government supported local carrier with QAR 7.3 billion (US$ 2 billion) as government aid to help through the COVID-19 crisis. Government Aid for 27 September 2020 Africa & Middle EastQatar Airlines Qatar announced Travel Bubble holidays programs to be started with the Maldives. Relaxation of travel Africa & Middle EastQatar advisories Africa & Middle RwandaEast Rwanda Central Bank announced measures to relax bank loans payment terms for businesses affected by the COVID-19 outbreak; EUR50 million injected in General Africa & Middle EastRwanda commercial banks to prevent liquidity shortage The Government of Rwanda stated that the main airline and other key businesses will benefit from a Government stimulus package to resuscitate the economy and Government Aid for Africa & Middle EastRwanda mitigate the impact of COVID-19 Airlines Africa & Middle EastRwanda The Rwanda Government has announced financial support to the national airline of US$158 million General Restart of international operations from 1 August 2020 with mandatory COVID-19 screening and tracking. Relaxation of travel Africa & Middle EastRwanda advisories Africa & Middle SaudiEast Arabia The Saudi Government has announced a set of support packages targeting the private sector, totaling almost $61 billion. The packages include exemptions and the postponement of some government dues ($18.6 billion), a $13.3 billion package to support the banking and SME sectors, a $13.3 billion allocation to ensure that government dues to the private sector are paid in a timely manner, and a wage subsidy of 60% (up to SAR 9,000 per General employee per month) of Saudi employees’ salaries in the private sector. There are also numerous tax related-measures, including extending deadlines for filing tax
returns and paying those taxes. SAMA has further announced injecting $13.3 billion into the banking sector to enhance banking liquidity and enable banks to Saudi Arabia continue providing credit facilities for the private sector. Africa & Middle EastSaudi Arabia Refunds for all visas to passengers Waive visa costs Africa & Middle EastSaudi Arabia Full slot waiver for northern summer season 2020 (29 March to 24 October) Slots The deadline for submitting the Zakat returns, Income Tax returns, and Withholding Tax returns: and settling due zakat and tax is extended by three months for Corporate Taxation 22 March 2020 Africa & Middle EastSaudi Arabia returns which fall due between 18 March 2020 to 30 June 2020. Tax certificates will be issued without restrictions for 2019 Africa & Middle EastSaudi Arabia The Minister of Finance has announced an extension to the waiver of penalties for all tax filing and payment for further three months (until 31 December 2020). Corporate Taxation
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OPERATIONAL AND MARKET DATE NEW MEASURE / REGION COUNTRY ANNOUNCED RELIEF MEASURES FINANCIAL REGULATORY STIMULATION ADOPTED MODIFIED
Africa & Middle EastSaudi Arabia VAT: Return filing dates for VAT will be postponed until 30 June, 31 July, 31 August, 30 September for the February, March, April, and May periods Industry Taxation 22 March 2020 KSA Government to cover 60% of salaries of Saudi citizens for businesses in the private sector which are affected by COVID-19 crisis: 1- 60% of the salary for three months for a maximum amount of SAR9000 per employee and a total of SAR9 billion General 03 April 2020 2- this support covers 100% of Saudi employees in companies that have 5 Saudi employees or less Africa & Middle EastSaudi Arabia 3- 70% of saudi employees in companies which have more than 5 Saudi nationals On Saudi "Customer Protection Rights Regulation", Saudi GACA confirmed exemptions for force majeure whereby airlines are exempted from the compensation official confirmation Passenger Rights Africa & Middle EastSaudi Arabia included in these regulations. (as per Article 16 on Force Majeure). Airlines will continue to provide the appropriate care and support services on 3 May Saudi Arabia has started a fund with an initial capital of US$4 billion to develop its tourism industry as one of the main pillars of Saudi economic reforms. The Stimulus Package for Africa & Middle EastSaudi Arabia Tourism Development Fund will launch equity and debt investment vehicles to develop the tourism sector in collaboration with private and investment banks Travel & Tourism Sector Saudi Arabia resumed domestic connectivity between major cities on 31 May in line with the regulatory, health and Government mandated safety precautions. Relaxation of travel Africa & Middle EastSaudi Arabia advisories Saudi GACA confirmed: - Unconditional waiver for NW20 (for COVID-19) for level 3 airports: Dammam (DMM), Jeddah (JED) & Riyadh (RUH) Slots - Full alleviation for NW20 season for level 2 airports: Abha (AHB), Al-Ahsa (HOF), Buraydah (ELQ), Ha'il (HAS), Jizan (GIZ), Medina (MED), Sakakah (AJF), Tabuk (TUU), Africa & Middle EastSaudi Arabia Ta'if (TIF) and Yanbu (YNB). The Saudi Arabia General Customs Authority extended the introduced tax program for 3 months until 30 September 2020. Applying for self-correction within the Corporate Taxation Africa & Middle EastSaudi Arabia specified conditions and timing will allow taxpayers to pay only the outstanding customs duties and taxes without being subject to any additional penalties. GAZT has announced that the waiver of penalties for all tax filing and payment will be extended until 30 September 2020. This is an extension of the IFSAH initiative’s waiver of penalties for Zakat, Income Tax, Withholding Tax, VAT, and Excise Tax, which ran from 18 March 2020 until 30 June 2020.
The extension includes a waiver of penalties for taxpayers who need to submit or amend their tax declarations on condition that they pay their pending tax dues and submit or amend their documents by 30 September 2020. Penalties will also be waived in case of late registration to the GAZT system if the taxpayer registers, Corporate Taxation submits, and pays all dues by the new deadline. GAZT also announced that taxpayers can request approval of installment plans in case they are unable to settle any outstanding tax by 30 September 2020. Penalties will be waived for past taxes until 30 September 2020 but will resume on 1 October 2020. The Minister of Finance has announced the extension of the waiver of penalties for all tax filing and payment for further three months, until 31 December 2020.
Africa & Middle EastSaudi Arabia Travel restrictions from/to the Kingdom were lifted for identified categories of Saudi nationals, GCC citizens and non-Saudi passengers holding a valid visa Relaxation of travel Africa & Middle EastSaudi Arabia (exit/entry, residence and visit) starting 15 September 2020. advisories Africa & Middle SeychellesEast - Waiving of all landing and parking fees for scheduled international operations by commercial airlines for the period April to December 2020. - Waiving all rentals, concessions due to SCAA for all airport tenants, including duty free, food & beverage outlets, retail and services providers, airlines, DMCs, Car Airport Charges Hire facilities on Seychelles International Airport and Praslin Airport for the period April to June 2020. Africa & Middle EastSeychelles Both above waivers only applicable to operators with no outstanding dues owed to SCAA as of 31 March 2020. The Parliament of Seychelles has removed the proposed US$ 50 health tax for all arriving international passengers. There will be no additional costs to passengers Industry Taxation Africa & Middle EastSeychelles for testing on arrival. Africa & Middle SenegalEast • 45 billion CFA francs (USD 25 million) as direct cash allocated specifically to the national carrier. • Payment of financial and bank debts will be deferred until the end of the crisis for all aviation stakeholders. The Government requested all entities to contact the
Ministry of Finance where a specific bureau has been created to receive all their requests. • All social obligations on salaries due by aviation stakeholders are frozen until further notice. General • VAT and customs duties payments for all aviation companies operating in Senegal are frozen until further notice. • 200 billion CFA francs (USD 334 million) already secured by the government at the central bank to serve as a guarantee fund in order to enable companies in the
Africa & Middle EastSenegal air transport industry (airport, ground handling, private airlines) to benefit from cash credit and quick loans from financial institutions. Taxpayers who undertake to keep their workers in employment or pay 70% of the salary of employees who were temporarily laid off for the duration of the Corporate Taxation Africa & Middle EastSenegal pandemic, will be granted a subvention equal to the amount of personal income tax withheld from employees VAT and customs duties payments for all aviation companies operating in Senegal are frozen until further notice The timeframe for reimbursement of VAT credits has been shortened. The 60 day period provided by the General Tax Code, which is rarely observed in practice, Industry Taxation Africa & Middle EastSenegal has been reduced to 14 days Resumption of international (regional) operations on 17 July 2020 Relaxation of travel 17 July 2020 Africa & Middle EastSenegal advisories
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OPERATIONAL AND MARKET DATE NEW MEASURE / REGION COUNTRY ANNOUNCED RELIEF MEASURES FINANCIAL REGULATORY STIMULATION ADOPTED MODIFIED
Senegal fully reinstated its visa policy and opened to all travelers to pre pandemic levels. Entry Restrictions Africa & Middle SouthEast Africa Africa & Middle EastSouth Africa Full slot waiver for northern summer season 2020 (29 March to 24 October) Slots A COVID-19 Temporary Employer-Employee Relief Scheme (COVID-19 TERS) has been introduced to pay employees a portion of their salary during the temporary closure of their employer’s businesses. This will be facilitated by the Unemployment Insurance Fund (UIF). Employees may receive a salary benefit up to a maximum
of ZAR 17,712 per month, based on an income replacement scale ranging from 38% to 60%. To access the TERS relief, the employer must be registered for UIF Corporate Taxation and the employer’s closure must be directly linked to the COVID-19 pandemic. In addition, a four-month holiday for Skills Development Levy contributions by
Africa & Middle EastSouth Africa employers is available (1% of total salaries) is available Businesses with a gross income exceeding ZAR 100 million that can show they are incapable of making income tax payments due to COVID-19, may apply directly Corporate Taxation Africa & Middle EastSouth Africa to SARS to defer tax payments without incurring penalties South Africa’s Department of Public Enterprises Minister has advised that he has secured a Cabinet Mandate for the Restructuring Package needed for a local
carrier to cover 1) Retrenchment Packages, 2) Recommencement Financing and; 3) Paying Lessors for Aircraft returned. This means a Cabinet decision has been Government Aid for made to avail the required (approx. USD 700 million) which is expected to be announced at the Mini-Budget to be delivered by the Finance Minister on 28 October Airlines Africa & Middle EastSouth Africa 2020. There is a three-month delay in the filing and payment of Carbon Tax from 31 July 2020 to 31 October 2020 Corporate Taxation Africa & Middle EastSouth Africa Finance Minister announced allocating R 6.5 billion (US$ 400million) to a local carrier for settling its guaranteed debt and interest. This amount is an adjustment to the previously announced and allocated 2020 budget. Government Aid for In addition, R 10.5 billion (US$ 644 million) is allocated to the same carrier to implement its business rescue plan. This allocation was mainly funded through Airlines Africa & Middle EastSouth Africa reductions to the baselines of national departments and their public entities, and provincial and local government conditional grants. Businesses having gross income of ZAR 100 million or less during the year of assessment ending on or after 1 April 2020 are eligible to defer 35% of the monthly employee Pay As You Earn (PAYE) liability owed for the months of April, May, June and July 2020 without interest or penalties. Employers making use of this tax Corporate Taxation Africa & Middle EastSouth Africa relief must pay back the total deferred PAYE liability amount in six equal instalments between August 2020 and January 2021 The fuel pipeline operator will apply an increase of 11% compared to the original 33% request. This will provide some relief to airlines operating at JNB during Fuel Costs and Africa & Middle EastSouth Africa industry recovery Fees ATNS South Africa extended to the Winter 20 season effective from 25 October 2020 - 27 March 2021 . Conditions apply: 1.Airline operators must release slots that they do not intend on using as soon as possible but at the latest two weeks prior to planned operation Slots Africa & Middle EastSouth Africa 2.Airline operators will not gain any historical rights to newly allocated slots that they use during the NW20 season as this season has been waivered Africa & Middle EastSouth Africa South Africa was granted a US$ 4.3 billion loan from the IMF, the single biggest allocation of emergency financing from the fund yet for a pandemic-hit country. General The Transport Minister has approved an amended gazette publication for SAWS charges and granted relief by suspendeing payment of Meteorological (MET) user ANSP charges Africa & Middle EastSouth Africa charges for the full year ( from 1 April 2020 to 31 March 2021). President Cyril Ramaphosa announced the country will move to 'Alert Level 1' restrictions on 20 September 2020. The government will gradually and cautiously ease restrictions on international travel, and will allow international travel for business, leisure and other purposes from 1 October 2020, subject to the following measures: Travel may be restricted to and from countries with high infection rates; International air travellers may only use Cape Town, Durban or Johannesburg Relaxation of travel Airports On arrival in South Africa ; Travellers will be required to present a negative COVID-19 result from a test conducted within 72 hours prior to departure ; advisories Travellers who have not been tested will be required to remain in quarantine; All passengers will be screened on arrival and those with COVID-19 symptoms will be Africa & Middle EastSouth Africa required to remain in quarantine until they undergo another test; All travellers will be asked to install the COVID Alert mobile app. Following an announcement from the President of The Republic, South Africa will be opening its borders to all international passengers with uniform Public Health Entry Restrictions Africa & Middle EastSouth Africa Measures. Slight easing of validity of Antigen Test for crew from 48 hours to 30 days. Entry Restrictions Africa & Middle EastSouth Africa The South African Government issued a NOTAM providing an exemption of flight crew from quarantine and testing. Entry Restrictions Africa & Middle EastSouth Africa
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OPERATIONAL AND MARKET DATE NEW MEASURE / REGION COUNTRY ANNOUNCED RELIEF MEASURES FINANCIAL REGULATORY STIMULATION ADOPTED MODIFIED
The Cabinet has decided to put the country on an adjusted Level 3 from 29 December 2020 until 15 January 2021. Curfew hours extended to start at 21H00 until 06H00 daily and traveling to and from the Republic is allowed, subject to sub regulation (3). (3) All international travel is permitted subject to the traveler providing a valid certificate of a negative test which was obtained not more than 72 hours before the date of travel; (b) in the event of the traveler's failure to submit a certificate as proof of a negative test. the traveler will be required to do an antigen test on arrival at his or her own costs; and Entry Restrictions (c) in the event of a traveler testing positive for COVID-19, he or she will be required to quarantine him or herself at his or her own cost. (4) International air travel is restricted to the following airports - (a) OR Tambo International Airport; (b) King Shaka International Airport; and Africa & Middle EastSouth Africa (c) Cape Town International Airport. N Africa & Middle EastSudan Sudan has lifted flight suspensions for all countries effective 5th October except passengers who have been in the past 14 days in the Netherlands, South Africa or Relaxation of travel Africa & Middle EastSudan the United Kingdom as they are not allowed to enter Sudan. advisories M Africa & Middle EastSyrian Arab Republic Resumption of flights to/from Bassel Al-Assad International Airport and Aleppo International Airport effective 21 December. Relaxation of travel Africa & Middle EastSyrian Arab Republic advisories Africa & Middle EastTanzania, United Republic of Tanzania CAA (TCAA) have confirmed the following measures: • Postponement without penalties; of payments related to charges for services offered by the Authority to all airlines that made official requests; • Cessation of arrangements for increasing charges to operators during or till immediately after the COVID -19 pandemic;
• Implementation of a cost reduction strategy in order to ensure that the little revenue generated covers the Authority's key operational activities, critical in ensuring ANSP charges aviation business continuity; • Review of the Authority's budget of the Financial Year 2019/2020 by rescheduling/postponement of several investment projects, among other activities in the
Africa & Middle EastTanzania, Unitedbudget. Republic of Domestic flight operations have resumed on 25 June and international flight operations are gradually restarting from 27 June, with categorization of countries into Relaxation of travel Africa & Middle EastTanzania, United3 Republic categories of based on COVID-19 spread. advisories Africa & Middle TunisiaEast Africa & Middle EastTunisia Extension of the deadlines for the submission of corporate tax declarations to the end of May 2020 with the exception of companies subject to 35% tax rate Corporate Taxation Accelerating VAT refunds: by accelerating the holding of the commission for examining applications for recovery, once a week instead of 2 times a month, so as to Industry Taxation Africa & Middle EastTunisia not exceed a maximum period of one month for reimbursement Africa & Middle EastTunisia Northern Winter 2020 season slot waiver granted with conditions, Tunis-Carthage Airport (TUN). Slots Africa & Middle EastTunisia Waiver on airport slots for summer 2020 season Slots 22 April 2020 Domestic flight operations have resumed from 25 June and a gradual restart of international flight operations from 27 June (with dynamic categorization of Relaxation of travel countries into green, yellow, and red). Passengers arriving from Australia, Denmark, South Africa or United Kingdom are not allowed to enter and transit until 20 advisories Africa & Middle EastTunisia January 2021. M Africa & Middle UnitedEast Arab Emirates Africa & Middle EastUnited Arab EmiratesCentral Bank announced US$27.2 billion financial stimulus package General Africa & Middle EastUnited Arab EmiratesDubai announced US$400 million economic stimulus for Tourism and Hospitality sector General 22 March 2020 Africa & Middle EastUnited Arab EmiratesUAE approved an additional US$4.36 billion to fight economic effect - bringing the total stimulus package to US$34.3 billion General 22 March 2020 Africa & Middle EastUnited Arab EmiratesTourism and Hospitality tax cut from 7.5% to 3.5% (extended until the end of 2020) Industry Taxation Africa & Middle EastUnited Arab Emirates10% reduction in Utilities and Infrastructure tariffs Airport Charges Africa & Middle EastUnited Arab EmiratesEmirate of Abu Dhabi announced further economic stimulus of US$1.36 billion and reducing energy costs General Africa & Middle EastUnited Arab EmiratesFull slot waiver for northern summer season 2020 Slots Africa & Middle EastUnited Arab EmiratesUAE Central Bank increased its economic stimulus package to US$70 billion to mitigate the impact of the coronavirus outbreak on the country General 05 April 2020 The General Pension & Social Security Authority (GPSSA) and the Board of Directors of the Abu Dhabi Retirement Fund have announced that all subscribing private sector companies will be able to defer payment of monthly employer subscriptions for an additional three months to 31 August 2020, without counting any Corporate Taxation 31 March 2020 Africa & Middle EastUnited Arab Emiratesadditional amounts on these entities. A refund of 20% of customs duties paid on imported goods that are sold locally, cancellation of bank guarantee required to clear goods and a 90% reduction of Other 26 March 2020 Africa & Middle EastUnited Arab Emiratescustoms clearance fees. Dubai Customs have also put audits on hold
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OPERATIONAL AND MARKET DATE NEW MEASURE / REGION COUNTRY ANNOUNCED RELIEF MEASURES FINANCIAL REGULATORY STIMULATION ADOPTED MODIFIED
Dubai Airport confirmed the folloing relief measures granted: a. DXB are not collecting aeronautical charges from airlines who are not operating, neither are they collecting taxes on behalf of other authorities. b. DXB have waived rent on facilities where such facilities are not currently in use. c. Extended payment terms for outstanding amounts due from airlines. confirmed on 21 Airport Charges d. Decision to freeze aeronautical charge increases for 2020 with the intention not to revisit aeronautical charges for the foreseeable future. April 2020 e. Waiver for parking and aerobridge charges applied to short term only at DXB and DWC. g. Relaxed the restriction on freighter movements at DXB and allowed both passenger and cargo operations to relocate from DWC to DXB. Africa & Middle EastUnited Arab Emiratesh. Currently in discussion with several airlines on how DXB may assist with facilitating a restart of operations at an appropriate time. The Federal Tax Authority has announced a one month extension to the filing and payment deadline for monthly and quarterly VAT returns for the tax period ended Industry Taxation 21 April 2020 Africa & Middle EastUnited Arab Emirates31 March 2020. The filing and payment deadline has been extended to 28 May 2020 (original deadline 28 April 2020) the Ras Al Khaimah Emirate has announced several business support measures aimed at easing the financial burden on businesses during the pandemic. Some of Stimulus package for the measures are targeted to the tourism industry including hotels and exhibition centres and include 6-month exemption of tourism license fees and registration Tourism sector Africa & Middle EastUnited Arab Emiratesfees Abu Dhabi Airport confirmed a relief package that will benefit all airline partners. The package includes: - Extension of aeronautical invoice payment terms from 30 to 180 days for the period starting 1 February 2020 and ending 31 August 2020. - 100% rebate on landing and parking charges for 6 months effective 1 March 2020. Airport / ANSP - 100% rebate on CUTE charges for 6 months effective 1 March 2020 03 June 2020 charges - 100% rebate on IT service charges (when applicable) for 6 months effective 1 March 2020 The rebate will be extended as a credit note on equivalent airport charges (i.e. landing, parking, CUTE, IT service charges) to be used against future periods in Africa & Middle EastUnited Arab EmiratesFY2020 (i.e. from 1 September 2020 to 31 December 2020) Dubai Government announced a further Dh1.5 billion (US$400 million) worth of economic stimulus measures to support the Hospitality, Tourism and associated Stimulus Package for 11 July 2020 Africa & Middle EastUnited Arab Emiratesbusinesses, bringing the total support given to businesses during the pandemic to Dh6.3billion. Travel & Tourism Sector Dubai opened for visitors on 7 July following specific guidelines. For Abu Dhabi, passengers can enter with a pre-arranged tourist visa issued from Dubai. Rest of Relaxation of travel Africa & Middle EastUnited Arab EmiratesUAE is open for citizens and residents only. advisories Africa & Middle EastUnited Arab EmiratesDubai International Airport (DXB) has granted a full Northern Winter 20 season slot waiver, with conditions including a four week return deadline. Slots Government Aid for Africa & Middle EastUnited Arab EmiratesDubai Government supported a local airline with AED 7.3 billion (US$ 2 billion) injection as an aid through the COVID-19 crisis. Airlines
Entry Restrictions 07 December 2020 Africa & Middle EastUnited Arab EmiratesDubai Government announced that all passengers arriving (originating) from GCC countries are not required to conduct a pre-flight PCR testing prior to departure. Africa & Middle EastYemen Yemen has opened its borders and resumed flights. Relaxation of travel Africa & Middle EastYemen advisories The Civil Aviation & Metrology Authority (CAMA) in Yemen announced:
a. 10% discount for aeronautical charges and fees for all airlines overflying Sana’a FIR (Flight Information Region) from September 2020 to 31 December 2020. Airport/ANSP b. Defer payment plans for penalties for the remainder of the year 2020. charges
Africa & Middle EastYemen Airlines could only benefit from the above relief measure if they settle all their outstanding dues prior to 31 Dec 2020 Africa & Middle EastZambia The ZCAA confirmed the postponement of increases to aviation related charges for 2020 with the possibility of extending the same to 2021 (subject to review). Airport/ANSP Africa & Middle EastZambia charges The Zambian Government has issued the following guidelines and measures applicable at all international airports: business travellers and tourists arriving for Relaxation of travel confirmed business or visiting friends or relatives can enter the country with a negative SARS CoV2 PCR test report confirmed within previous 14 days. If advisories Africa & Middle EastZambia symptoms present, self monitoring for 14 days and presentation at nearest health facility is required. THE AMERICAS The Americas NAT - ANSPs The Americas NAT - ANSPs Eliminated the flight level allocation scheme (FLAS) allowing cargo flights to fly previously unavailable contra-flow flight levels Other 23 March 2020 The Americas Guyana and West Indies ANSP services Costs related to Terminal Navigation Charge and Oceanic Charge in the French Caribbean islands, from March-December 2020, have been deferred. To be paid ANSP charges 23 April 2020 The Americas Guyana and Westover Indies 24 months, ANSP services starting January 2021. Airlines must discuss payment plan with DGCA - BACEA Accounting Agency
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The Americas COCESNA ANSP services COCESNA- the Central American Air Traffic Service Provider for Belize, Costa Rica, El Salvador, Guatemala, Honduras, and Nicaragua has extended all payment ANSP charges 30 April 2020 The Americas COCESNA ANSPterms services for an additional 15 days, effective 1 April, for a period of 6 months The Americas Argentina The Americas Argentina Employers are exempt from paying social charges to Government for every employee under payroll. The measure is effective immediately Corporate Taxation 18 March 2020 ANAC has agreed to provide an extension to completing recurrent training and qualification requirements to retain licenses and certifications for pilots, mechanics, flight attendants, dispatchers and civil aviation instructors, among others that would expire between 20 March and 31 May 2020 will be extended for 90 days from Other 07 April 2020 The Americas Argentina the expiration date The Buenos Aires municipal tax filing of 2019 tax return on gross income will be postpone to June 1 until June 12, 2020. Payment of the third installment of 2020 Corporate Taxation The Americas Argentina tax on gross income will be postponed to May 4 until May 15, 2020 EANA, the Argentinean Air Navigation Service Provider, announced the deferral of overflight and terminal navigation fees, accumulated from 1 March to 31 August, ANSP charges 01 June 2020 The Americas Argentina without accruing interest, for all airlines that operate to and from Argentina. Accrued debt to be repaid by 31 December 2020 Airlines in Argentina are applying and making use of the benefit of subsidy on wages, in force in Argentina from April, reaching on average more than 40% of their employees. The amount covered by the government represents 50% of the worker's net remuneration, considering February 2020 as the reference month. This Wage Subsidies amount cannot be less than the minimum wage in Argentina (ARS 16.875 / US$ 220,6) nor greater than two minimums wages (ARS 33.750 / US$ 441,2) or the total The Americas Argentina net salary corresponding to that month. The Americas Aruba Aruba’s Air Navigation Service Provider (ANSA) will proceed with an increase in fees by 10% instead of 20% as previousy intended starting January 2021. Airport/ANSP 16 December 2020 The Americas Aruba charges The Americas Barbados The Government of Barbados transferred US$3 million into the operations of a local regional airline Government Aid for 28 March 2020 The Americas Barbados Airlines The Barbados Civil Aviation Department has extended for six months the validity of ratings, certificates, and medical reports, to: a. Flight crews, cabin crews, instructors and examiners, aircraft maintenance mechanics, air traffic controllers, and aero-medical examiners; b. Technical training related to the transportation of dangerous goods and civil aviation security. Other 15 April 2020 c. Access permits to airports restricted areas; and, The Americas Barbados d. Certification of the civil aviation security personnel The Americas Bermuda The Americas Bermuda Granted full schedule alleviation at L2 Facilitated Airport (BDA) for northern winter 2019 and northern summer 2020 (29 March to 24 October) Slots 27 March 2020 The Americas Bermuda Granted full schedule alleviation at L2 Facilitated Airport (BDA) for northern winter 2020 (October 2020 to end March 2021) Slots The Americas Brazil The Americas Brazil Full Slot waiver NS20 Slots 18 March 2020 The Americas Brazil Deferred air navigation service fees due from March through November, payable in December 2020. ANSP charges 18 March 2020 The Americas Brazil Deferred airport concession fees, payable on 18 December 2020 Airport Charges 18 March 2020 Airlines are allowed to extend the period of ticket reimbursement for 12 months from the date of purchase . A new provisional measure was signed by the President Passenger Rights 18 March 2020 The Americas Brazil on 31 December 2020. It extends the existing grant for all airlines of the 12-month ticket refund period until 31 October 2021 M The Americas Brazil Granted full schedule alleviation at L2 Facilitated Airports (BSB, VCP, CNF, FLN, FOR, POA, GIG, SSA) for NS20 and NW19 seasons Slots 27 March 2020 The Americas Brazil Banco do Brasil waived interest payments by airlines for the next four months Corporate Taxation 02 April 2020 The Government signed a decree allowing the Ministry of Infrastructure to request the use of parking space at INFRAERO airports (CGH, SDU and others). This Airport Charges 03 April 2020 The Americas Brazil action will waive costs for long-term parking during the crisis The Federal Government announced certain provisional labor reforms that could have a broad sweeping effect on certain jobs and provide partial government General 03 April 2020 The Americas Brazil subsidies for companies, potentially benefitting some airlines Payment of federal taxes: To provide liquidity to companies, the government is considering postponing firms’ payment of federal taxes for two or three months. Corporate Taxation 04 April 2020 The Americas Brazil Postponement has been implemented for “small family owned companies” The Americas Brazil ANAC (The Civil Aviation Authority) has extended the validity licenses and certifications for pilots, mechanics, and crew in general, by 120 days Other 08 April 2020 The Brazilian Airspace Planning Group (GEPEA) developed User Preferred Routes (UPRs) based on the connection of the last waypoint of the Departure Procedure (SID) and the first waypoint of the Arrival Procedure (STAR). For the en-route portion of the flight, the use of any published waypoints is approved to obtain the most Other 21 April 2020 direct route possible. For the first time, this procedure was formally authorized through a NOTAM and it can now be used in the Flight Plan (FPL) and UPR is now The Americas Brazil available in Amazonica and Recife FIR
IATA overview - COVID-19 Announced relief measures Page 13 of 70 11-01-21 (New or updated measures since last week highlighted in yellow) Relief measures update 11 January 2021
OPERATIONAL AND MARKET DATE NEW MEASURE / REGION COUNTRY ANNOUNCED RELIEF MEASURES FINANCIAL REGULATORY STIMULATION ADOPTED MODIFIED
ANAC issued a Resolution that releases airlines from providing guaranteed assistance to consumers in the case of cancelations and delays. The Resolution is intended to remain in place through 31 December 2020, and was issued in response to the financial duress that airlines are facing, but could be extended if Passenger Rights 25 May 2020 The Americas Brazil warranted ANAC- the Civil Aviation Authority, announced the continuation of slot use alleviation through the upcoming Northern Winter 2020 (NW20) season at all level 3 airports in Brazil. The waiver applies exclusively to the slots with existing historic precedence, as long as these are returned up to 4 weeks before the operation. All other slots, including those with historic precedence, and are not returned until 4 weeks before the operation, will be subject to all monitoring mechanisms for the Slots 11 July 2020 purposes of granting the history for the next equivalent season (W21), using fully the existing procedures in Resolution No. 338/2014. The waiver does not apply to The Americas Brazil airlines that permanently terminate their operations at the respective airports during the season. President Bolsonaro approved Law no 14.034/2020, putting Provisional Measure (MP 925) into force. The measure is granting airlines a 12-month ticket refund period. It also includes a change in the Brazilian Air Code that recognizes certain situations as to force majeure, by removing the strict automatic liability for Passenger Rights 06 August 2020 The Americas Brazil contractual failures (contract of carriage). The Americas Brazil Approval of Law no 14.034/2020 removing US$18 International Boarding fee from 1 January 2021. Airport Charges The Brazilian National Civil Aviation Authority (ANAC) has extended the validity of licenses, certificates, authorizations, accreditations, training, and operational exams with an expiration date between October and December 2020 by 120 days. The new resolution only applies to licenses and certifications that have not been Other 30 September 2020 The Americas Brazil extended by the previous resolution issued earlier in the year. Brazil’s Air Navigation Service Provider DECEA announced the deferral of payments from February 2020 to November 2020, payable 31 December 2020. DECEA
informed the industry on Tuesday that it would allow airlines to repay the deferrals in up to 60 months. To obtain the benefit, airlines must contact DECEA before 31 ANSP charges 10 December 2020 The Americas Brazil December 2020, requesting a payment plan and specifying how many months they require (up to 60). Brazil's Civil Aviation Authority (ANAC) issued the Circular Oficio Circular n° 06/2020 - GTRC/GEAM/SAS (SEI n° 5117133) which grants an extension of the current
slot waiver through the Northern Summer (NS21) season..As a reminder, the current waiver stipulates the following conditions: The waiver applies exclusively to the slots coming from history, as long as these are returned up to 4 weeks before the operation. All other slots, including those coming from histories that are not Slots returned until 4 weeks before the operation, will apply all monitoring mechanisms for the purposes of granting the history for the next equivalent season, using fully the existing procedures in Resolution No. 338/2014. The waiver does not apply to airlines that permanently terminate their operations at the airport during the The Americas Brazil season. In an effort to support the aviation restart process, INFRAERO is willing to negotiate with airlines the lengthening of 2020 payment to 2021 (up to 8-10 months). Airport/ANSP 14 December 2020 The Americas Brazil Airlines interested to obtain the benefit must contact INFRAERO’s controller Mr. Elismar Lopes at [email protected]. charges The Americas Bolivia The tax authority postponed income tax filing to 20 July 2020. The new measure also includes the postponement of any monthly tax declaration and payment from Corporate Taxation 18 March 2020 The Americas Bolivia February through May to June 2020 During the emergency period, National Financial Institutions are required to defer interest payments and amortization on all loans. National Financial Institutions Other 03 April 2020 The Americas Bolivia may extend this requirement for up to six months after the emergency period is ends The Americas Bolivia The Civil Aviation Authority has extended the validity licenses and certifications for pilots, mechanics, and crew in general, by 120 days Other 09 April 2020 The Civil Aviation Authority has extended the validity of certifications of Dangerous Goods (DG) for an additional 120 days as of 22 April 2020. Those interested in Other 14 May 2020 The Americas Bolivia benefiting from this measure must send their request to the DGAC via email to [email protected] The Government will allow airlines to defer payment of the BO (Sales Tax (International and Domestic)) based on the following information: Payment of the BO collected on ticket sales/issuances and due to be paid by the ticketing carrier to the tax authority during the period from February to May 2020 is deferred and can Industry Taxation 04 June 2020 The Americas Bolivia now be paid in July 2020 The Government signed a BOB 100Billion (US$14.4billion) stimulus aid under the National Program for Employment Reactivation. The loan-based program includes direct benefits to transport and travel and tourism entities registered in Bolivia. The measure also includes: new issues of debt securities from legally incorporated General 24 June 2020 The Americas Bolivia companies; Mandatory vacation of at least ten days for State employees to incentivize internal tourism The President signed a Supreme Decree granting international airlines access to the same price as domestic airlines (1.51 USD/gal instead of 3.62 USD/gal) on a Fuel Costs and 24 June 2020 The Americas Bolivia temporary basis of 12 months. Fees The Americas Canada Payment deferral of GST/HST/QST until 30 June 2020 based on the tax filing procedures of individual carriers as follows: 1) airlines that file GST/HST/QST on a monthly basis have to remit amounts collected for the February, March and April 2020 reporting periods by 30 June; 2) airlines that file GST/HST/QST on a quarterly basis have to remit amounts collected for the January 1, 2020 through March 31, 2020 reporting period by 30 June; or 3) airlines that file GST/HST/QST Industry Taxation on an annual basis or whose installments are due in March, April or May 2020, have to remit amounts collected and owing for their previous fiscal year and The Americas Canada instalments of the GST/HST/QST in respect of the current fiscal year by 30 June Airlines may defer, until after August 31, 2020, the payment of any income tax amounts that become owing on or after March 18, 2020 and before September Corporate Taxation The Americas Canada 2020. This relief would apply to tax balances due, as well as instalments. No interest or penalties will accumulate on these amounts during this period
IATA overview - COVID-19 Announced relief measures Page 14 of 70 11-01-21 (New or updated measures since last week highlighted in yellow) Relief measures update 11 January 2021
OPERATIONAL AND MARKET DATE NEW MEASURE / REGION COUNTRY ANNOUNCED RELIEF MEASURES FINANCIAL REGULATORY STIMULATION ADOPTED MODIFIED
The Americas Canada Full slot waiver northern summer season 2020 (29 March to 24 October) Slots The Government of Canada’s COVID-19 Economic Response Plan for Canadians and businesses includes measures that will provide up to CAD$27 billion in direct
support to Canadian workers and businesses. The Government has also established the Business Credit Availability Program (BCAP) which will allow the Business Development Bank of Canada (BDC) and Export Development Canada (EDC) to provide more than CAD$10 billion of additional support, largely targeted to small and medium-sized businesses, including air transport and tourism General 01 April 2020 Parliament was recalled on 24 March to pass emergency legislation. Initially the Government committed CAD$27 billion in direct help and another CAD$55 billion in economic stimulus. On 25 March, Finance Minister Morneau announced direct help to families and businesses totaling CAD$52 billion. This brings the overall The Americas Canada size of the economic aid package to CAD$107 billion (1) Temporary exemptions on compensation to passengers as COVID-19 is considered a situation “within the air carrier’s control but required for safety” or “outside the air carrier’s control” depending on the situation.
(2) Carriers will be allowed to make schedule changes without compensating passengers until 72 hours before scheduled time (instead of 14 days) and air carriers will be obligated to compensate passengers for delay on arrival that are fully within the air carrier’s control once those delays are 6 hours or more in length (instead
of 3 hours) (3) Exempt air carriers from offering alternative travel arrangements that include flights on other air carriers with which they have no commercial agreements On 25 March 2020, the CTA made the following announcements: (4)Temporarily exempting all air carriers from the Air Passenger Protection Regulations (APPR) deadline for responding to passenger claims for compensation, while requiring that responses be provided within 120 days of the end of the exemption to certain APPR provisions. For more information, see Determination A- Passenger Rights 06 April 2020 2020-47 (5)Extending the previously announced exemptions from certain APPR requirements related to compensation and alternate travel arrangements from 30 April 2020 to 30 June 2020 (6)Extending the stay of all dispute resolution activities involving air carriers from 30 April 2020 to 30 June 2020 On 1 April, the CTA made the following announcements 1. Provides airlines permission to use vouchers or credits for future travel as long as they do not expire in an unreasonably short period of time. A period of 24 months would be considered reasonable in most cases. 2. Provides temporary exemptions on compensation to passengers as COVID-19 is considered a situation “within the air carrier’s control but required for safety” or
The Americas Canada “outside the air carrier’s control” depending on the situation. 3. Carriers will be allowed to make schedule changes without compensating passengers until 72 hours before scheduled time (instead of 14 days) and air carriers will be obligated to compensate passengers for delay on arrival that are fully within the air carrier’s control once those delays are 6 hours or more in length (instead
of 3 hours) 4. Exempts air carriers from offering alternative travel arrangements that include flights on other air carriers with which they have no commercial agreements 5. Temporarily exempts all air carriers from the Air Passenger Protection Regulations (APPR) deadline for responding to passenger claims for compensation, while Passenger Rights 06 April 2020 requiring that responses be provided within 120 days of the end of the exemption to certain APPR provisions. For more information, see Determination A-2020-47 6. Extending the previously announced exemptions from certain APPR requirements related to compensation and alternate travel arrangements from 30 April 2020 to 30 June 2020. For more information, see Determination A-2020-47. 7. Extending the stay of all dispute resolution activities involving air carriers from 30 April 2020 to 30 June 2020. For more information, see Order 2020_A-37. The Americas Canada The Government is deferring Goods and Services Tax/Harmonized Sales Tax (GST/HST) remittances and customs duty payments until 30 June 2020. This measure could provide up to CAD$30 billion in cash flow or liquidity assistance for Canadian businesses and self-employed individuals over the next three months (1)Airlines that file XG/RC on a monthly basis have to remit amounts collected for the February, March and April 2020 reporting periods by 30 June; or (2) Airlines that file XG/RC on a quarterly basis have to remit amounts collected for the 1 January 2020 through 31 March 2020 reporting period by 30 June; or Corporate Taxation 01 April 2020 (3) Airlines that file XG/RC on an annual basis or whose installments are due in March, April or May 2020, have to remit amounts collected and owing for their previous fiscal year and instalments of the XG/RC in respect of the current fiscal year by 30 June.
The Government of Quebec is following the Federal Government’s lead and will allow taxpayers (including airlines) to defer payment of XQ (Quebec Sales Tax) until
The Americas Canada 30 June 2020 in respect of the 31March ,30 April 30, and 31 May QST remittances, without interest or penalties. The Americas Canada Granted full schedule alleviation at L2 Facilitated Airports (YYC, YUL, YQB, YMX) for NS20 and NW19 seasons Slots 01 April 2020 YYC airport waived parking fees for the month of April. The waiver will be reviewed on a monthly basis Airport Charges 03 April 2020 The Americas Canada
IATA overview - COVID-19 Announced relief measures Page 15 of 70 11-01-21 (New or updated measures since last week highlighted in yellow) Relief measures update 11 January 2021
OPERATIONAL AND MARKET DATE NEW MEASURE / REGION COUNTRY ANNOUNCED RELIEF MEASURES FINANCIAL REGULATORY STIMULATION ADOPTED MODIFIED
YVR airport waived long term parking for aircraft from 15 March until further notice Airport Charges 17 April 2020 The Americas Canada YUL airport is currently waiving long term parking fees until further notice Airport Charges 03 April 2020 The Americas Canada The Americas Canada The Minister of Transport issued an exemption extending the validity period of flight crew permit or license by 90 days beyond the current expiry dates Other 09 April 2020 The Parliament passed the federal government's wage subsidy legislation on 11 April 2020. The program was initially in place for a 12-week period, from 15 March to 6 June 2020. And on 15 May 2020, Finance Minister Bill Morneau announced that the Government of Canada will extend the CEWS by an additional 12 weeks to 29 August 2020. Employers eligible for the CEWS are entitled to receive a 100% refund for certain employer contributions to Employment Insurance, the Canada Pension Plan, the Quebec Pension Plan, and the Quebec Parental Insurance Plan paid in respect of employees who are on leave with pay. For employers that are eligible for both the CEWS and the 10% Temporary Wage Subsidy for a period, any benefit from the Temporary 10% Wage Subsidy for Wage Subsidies 15 April 2020 remuneration paid in a specific period will generally reduce the amount available to be claimed under the CEWS in that same period. Employers of all sizes and across all sectors of the economy would be eligible, with certain exceptions including public sector entities. An eligible employer’s entitlement to this wage subsidy will be based entirely on the salary or wages actually paid to employees. All employers would be expected to make best efforts to bring employees’ wages to their pre-crisis levels.
The Americas Canada YVR Airport deferred fixed fees (for office, lounges, storage, and pre-security) interest payments for three months from April through June 2020. If an airline has already paid for April's fees, interest payments will be deferred from May through July. The airport has also agreed to allow payments to be made in 6 installments Airport Charges 18 April 2020 from 1 October 2020 to 31 March 2021. Additionally, Capital Projects works have been suspended, reducing the airport's capital portfolio forecast for 2020 to The Americas Canada CAD$503.4 million from the initially planned amount of CAD$783.2 million The Government has established a Large Employer Emergency Financing Facility (LEEFF) to provide bridge financing to Canada's largest employers, whose needs during the pandemic are not being met through conventional financing, in order to keep their operations going. The measure will benefit Canadian carriers. Government Aid for The additional liquidity provided through LEEFF will allow Canada’s largest businesses, their workers and their suppliers to remain active during this difficult time, 11 May 2020 Airlines and position them for a rapid economic recovery The Americas Canada On 10 June 2020, the Canadian Transportation Agency (CTA) officially communicated it would delay a handful of targeted provisions until 31 December 2020 under the Accessible Transportation for Persons with Disabilities Regulations (ATPDR). The provisions, mostly related to IT and the development and training of Passenger Rights 10 June 2020 personnel, would have been in force on 25 June 2020 The Americas Canada The Vancouver Airport Authority (YVR) has agreed to provide a slot waiver for the Winter 2020 season under the following conditions: 1) Commercial cancellations are to be made at least four weeks prior to the scheduled operating date to retain historics; and 2) Reallocated slots granted as a result of cancellations due to Slots 14 July 2020 The Americas Canada COVID-19 will not receive historics. On July 17, the Canadian Federal Government announced proposed changes to the CEWS. Changes included in the Government’s draft legislative proposals
would: - Allow the extension of the CEWS until December 19, 2020, including redesigned program details until November 21, 2020. - Make the subsidy accessible to a broader range of employers by including employers with a revenue decline of less than 30 % and providing a gradually decreasing base subsidy to all qualifying employers. This would help many struggling employers with less than a 30% revenue loss get support to keep and bring back workers, while also ensuring those who have previously benefited could still qualify, even if their revenues recover and no longer meet the 30 % revenue Wage Subsidies decline threshold. - Introduce a top-up subsidy of up to an additional 25 % for employers that have been most adversely affected by the pandemic. - Provide certainty to employers that have already made business decisions for July and August by ensuring they would not receive a subsidy rate lower than they would have had under the previous rules. The Americas Canada The Government of Ontario granted businesses a five-month deferral of eligible taxes without interest or penalties due to the COVID-19 pandemic, starting March Fuel Costs and 2020. This includes the 6.7 CAD/lt aviation fuel tax. Fees The Americas Canada Calgary airport (YYC) has agreed to provide a slot waiver for the Winter 2020 season with the condition that the facilitator is notified of all changes to planned Slots 28 July 2020 The Americas Canada operations a minimum of 4 weeks prior to operating. The Americas Canada Billy Bishop Toronto City Airport (YTZ) has granted alleviation for Northern Winter 2020 season. Slots 10 August 2020
IATA overview - COVID-19 Announced relief measures Page 16 of 70 11-01-21 (New or updated measures since last week highlighted in yellow) Relief measures update 11 January 2021
OPERATIONAL AND MARKET DATE NEW MEASURE / REGION COUNTRY ANNOUNCED RELIEF MEASURES FINANCIAL REGULATORY STIMULATION ADOPTED MODIFIED
Montreal Airport (YUL) has granted alleviation from Level 2 airport schedule priorities for Northern Winter 2020 season under the condition that the airport must be Slots 12 August 2020 The Americas Canada notified four weeks in advance of any changes to the schedule. Nav Canada estimates losses at CAD 870 million (US$ 660million) due to the COVID-19 crisis. For CAD 242 million (US$184million) fees were increased by 29.5%, for one year. For the remainder, it issued debt instead of increasing fees. This increase will be accumulated throughout FY21, to be repaid over 5 years, beginning ANSP charges 12 August 2020 The Americas Canada FY22. The Americas Canada Toronto Airport Authority (YYZ) has agreed to provide a slot waiver for the full Winter 2020 season with conditions. Slots The Canadian Government announced the extension of the Canada Emergency Wage Subsidy (CEWS) program until Summer 2021. The CEWS is currently Wage Subsidies 23 September 2020 The Americas Canada benefiting several Canadian carries and other international airlines that have employees based in Canada. Vancouver International Airport (YVR) has issued a Summer 2021 (S21) Slot Alleviation Waiver with the following conditions: COVID-19 related slot cancellations must be returned between the Historic Baseline Date (HBD) and HBD+7 days (February 8th, 2021). Should a carrier decide to reinstate a flight that was cancelled between HBD and HBD+7 days, carrier must submit a SCR update for the reinstated flight at least 4 weeks prior to the operating date in order to retain historics and to allow for adequate time for airport resource planning. Slots retained in the schedule after February 8th will be subject to a slot usage requirement threshold of Slots 04 January 2021 50:50 in order to retain historics. Reallocated slots that have become available as a result of COVID-19 cancellations will be granted on a non-historic basis. Carrier must identify justification of non-utilization of slots (JNUS) in their SCR as they will be reviewed on a case by case basis. Alleviation measures will not apply to series The Americas Canada of slots of an airline that permanently ceases operation at the airport. N Toronto Airport Authority (YYZ) has decided to support a Slot Alleviation Waiver (Justified Non-Utilization of Slots in line with the Worldwide Airport Slot Guidelines (WASG) section 8.8) for the upcoming Summer 2021 (S21) scheduling season, with the following inclusive conditions: 1. Airlines must return slots they do not intend to use and do not want alleviation for by January 31, 2021; 2. Airlines must return full season slots that will not be used, but they do want alleviation for between February 1, 2021 and February 7, 2021; 3. Slots held on February 8, 2021 are subject to a 50/50 slot usage requirement for the season; 4. Newly allocated Slots 06 January 2021 slots in the S21 season will be allocated on an ad hoc basis and will not count towards S22 historic entitlement; 5. New slot requests within the S21 season must be submitted at least four (4) weeks in advance of the operation; 6. Alleviation measures will not apply to slots of an airline that permanently ceases operations at The Americas Canada Toronto Pearson N The Americas Chile The Americas Chile Allow temporary suspension of labor contracts when employees cannot comply with teleworking General 19 March 2020 The Americas Chile Reduce stamp tax on all credit transactions to zero percent through September 2020 Corporate Taxation 19 March 2020 The Americas Chile All COVID 19 sanitary expenses will be considered as a tax deduction in 2020 Corporate Taxation 19 March 2020 The Americas Chile Monthly advance payments (in advance of Corporate Tax) are suspended for the next 3 months Corporate Taxation The Americas Chile On 20 March the DGAC published Resolution No. 0299 providing an extension of pilot licenses. The measure has been extended until September 2020 Other 03 April 2020 The airport concessionaire of Nuevo Pudahuel deferred space rent payments April, May, June to be paid between July 2020 until April 2021. To benefit from this Airport Charges 13 April 2020 The Americas Chile measure, airlines must be without any debt The Americas Chile The airport concessionaire of Nuevo Pudahuel has temporary eliminated rental fees for VIP lounges until further notice Airport Charges 24 April 2020 The Americas Chile The Civil Aviation Authority has extended the validity of certifications of Dangerous Goods (DG) for 90 days as of 24 June 2020 Other 24 April 2020 Since 2019, SERNAC, Chile’s Consumer Protection Agency, had initiated individual proceedings against airlines pertaining to tickets that went unused, where it
determined that the departure fees (tasa de embarque) should be reimbursed to the customer. Recognizing the economic circumstances affecting airlines as a Passenger Rights 07 May 2020 result of the COVID-19 crisis, SERNAC issued attached Resolution 0396 that suspends any further investigative measures related to the refund process for one The Americas Chile year The government informed stakeholders it will provide 60 days deferral of invoices for all aeronautical fees, including landing fees, ILS and parking. Departures Airport/ANSP taxes are not included. Each Airline must contact DGAC directly to coordinate the deferral of payments by reaching out to Ms. Viviana Iturriaga, DGAC’s 06 May 2020 charges The Americas Chile Commercial Director via email at [email protected] The Americas Colombia In the case of companies engaged in hoteling services, passenger air travel services, etc., VAT payment due for the March - April period (or for the January - April period, if they file the VAT return every four months) was extended to 30 June 2020 Industry Taxation The Americas Colombia VAT on air transport (TTBS code YS) has been reduced to 5% (from 19%) on ticket sales from 15 April to 31 December 2021. VAT reduction for fuel used on domestic flights from 19% to 5% applicable from 16 Apr 2020 to 31 Dec 2021. Prices which tax applies to is based on USGC quote Fuel Costs and The Americas Colombia + 22 Usc/gal premium. Fees The Americas Colombia Modification of import tariffs extended to aviation level for commercial measures Corporate Taxation The Americas Colombia Established a credit line of around US$80 million dollars for those companies affected by the drop in travel demand, tourism and transport General The President signed Law 2060 of 2020, extending the governmental aid for legally established companies in Colombia, including airlines, covering 40% to 50% of the legal minimum wage of any national citizen employed by the company until March 2021. The measure is conditioned to specific requisites that have to be met Wage Subsidies The Americas Colombia by the company.
IATA overview - COVID-19 Announced relief measures Page 17 of 70 11-01-21 (New or updated measures since last week highlighted in yellow) Relief measures update 11 January 2021
OPERATIONAL AND MARKET DATE NEW MEASURE / REGION COUNTRY ANNOUNCED RELIEF MEASURES FINANCIAL REGULATORY STIMULATION ADOPTED MODIFIED
The Americas Colombia Full slot waiver northern summer season 2020 (29 March to 24 October). Domestic subject to review Slots Established a zero percent tariff on imports from countries facing Most Favored Nation (MFN), which includes spare parts for aviation. Flexible customs processes Corporate Taxation 17 March 2020 The Americas Colombia to streamline imports Zero rate parking fee for Colombian registered carriers at all airports, including concessionaire Airport Charges 17 March 2020 The Americas Colombia The Aerocivil has extended its zero-rate long term parking fee for Colombian registered carriers. The measure will remain in effect until 30 June 2020 at Airport Charges 20 March 2020 The Americas Colombia concessioned airports and until 31 August for all other public airports Temporary exemptions on compensation to passengers resulting from flight delays and cancellations, as COVID-19 will be considered force majeure under Passenger Rights 15 March 2020 The Americas Colombia current passenger right legislation, and a cause not attributed to airlines The Government of Colombia published Decree 482, enabling airlines to issues vouchers in lieu of refunds for canceled flights as a result of the COVID19 Passenger Rights 26 March 2020 The Americas Colombia emergency. The decree stipulates this measure will remain in place for 12 months post-crisis to aid airlines in their recovery period The Government of Colombia published Decree 482 with the following measures: Article 14: The tax authority may refund any surplus amount of tax paid within the next 30 days following a request Article 17: For canceled flights airlines vouchers in lieu of refunds to passengers during the COVID emergency period. This will remain in effect 12 months following the end of the emergency period declaration Article 18: Until 31 December 2021, the Civil Aviation Authority (Aerocivil) has the administrative power to modify the existing rules on the insurance (performance guarantee) that airlines must provide. Aerocivil authorized airlines to deactivate Full Flight Risks (FFR) insurance and activate Ground Risks Only (GRO). Article 19: Aerocivil is authorized to negotiate payment agreements with the airlines, in case they have any debts with the CAA regarding their operational permits. General 01 April 2020 The article also authorizes the deferment of any debts payments until six months after the emergency period is over Article 20: Halt any new airport infrastructure charges through the extent the emergency period. Aerocivil authorized a 90 day deferment of payments. Article 21: During the emergency period, the Aerocivil has the power to suspend the collection of lease payments for all commercial spaces at government-owned airports. Aerocivil authorized the suspension of commercial lease payments at all airports under its supervision. Article 22: Temporary suspension of any environmental restrictions related to runway hours of operations where current environment restrictions are in place The Americas Colombia Effective 14 May, the Civil Aviation Authority extended the validity of medical licenses and training times of flight crews until 21 December 2020. The new measure Other 21 May 2020 The Americas Colombia provides flexibility for recurrent training, specialized courses, and flight simulator without affecting operational security As of 30 March 2020, the Superintendencia de Transporte (Consumer Protection Agency) has temporarily suspended any legal process against airlines, with the Passenger Rights 03 April 2020 The Americas Colombia exception of urgent investigations. The measure will remain in effect until the end of the emergency period declared by the Government The Americas Colombia The Special Contribution Fee payment due to the Superintendencia de Transporte in June has been deferred to December 2020 as a one-time payment Corporate Taxation 08 April 2020 Employer-based pension contributions for employees for the months of April and May 2020, where payment is due in the following month (e.g., in May for April payroll) are reduced to 2.5% (from 12%) of qualifying employee income. Similarly, employee-based contributions are reduced to 0.5% (from 4%) for this same Corporate Taxation The Americas Colombia period For companies engaged in hoteling services, passenger air travel services, etc. corporate income tax payments are extended as follows:
- Large taxpayers: The payment of the second installment, was extended until 31 July 2020 (the original payment due dates were between 14 to 27 April 2020). The Corporate Taxation 16 April 2020 payment of the third installment was extended until 31 August 2020 (the original payment due dates were between 9 to 24 June 2020). - Standard taxpayers: The payment of the first installment, was extended until 31 July 2020 (the original payment due dates were between 9 April to 12 May 2020). The Americas Colombia The payment of the second installment was extended until 31 August 2020 (the original payment due dates were between 9 to 24 June 2020) The Government published Decree 639 of 2020 that provides governmental assistance for legally established companies in Colombia, including airlines, conditioned to specific requisites. The Government will cover 40% of a Colombian Legal Minimum Wage for each formal employment held by the company. This financial help will be granted for a maximum of three months (May, June, and July). Wage Subsidies 15 May 2020 On 26 October, The President signed Law 2060 of 2020, extending the governmental aid for legally established companies in Colombia, including airlines, covering 40% to 50% of the legal minimum wage of any national citizen employed by the company until March 2021. The measure is conditioned to specific requisites that The Americas Colombia have to be met by the company. The Americas Colombia The Government published Decree 766, granting airlines a zero percent rate on prepaid income tax payment throughout 2020 Corporate Taxation 01 June 2020 Ecopetrol, the only producer and importer of jet fuel in Colombia will extend its measure to hold existing imported fuel (priced higher) until August or September, Fuel Costs and depending on the assessed situation at the moment. Consequently, fuel suppliers in Colombia will continue to receive exclusively locally produced jet fuel at 11 June 2020 Fees The Americas Colombia domestic fuel prices on par with USGC reference Aerocivil, Colombia’s Civil Aviation Authority has extended the long-term parking fee waiver at Olaya Herrera (EOH), José María Córdova (MDE), El Caraño (UIB), Los Airport Charges 15 July 2020 The Americas Colombia Garzones (MTR), Antonio Roldán Betancourt (APO) and Las Brujas (BWW) airports until 31 August 2020.
IATA overview - COVID-19 Announced relief measures Page 18 of 70 11-01-21 (New or updated measures since last week highlighted in yellow) Relief measures update 11 January 2021
OPERATIONAL AND MARKET DATE NEW MEASURE / REGION COUNTRY ANNOUNCED RELIEF MEASURES FINANCIAL REGULATORY STIMULATION ADOPTED MODIFIED
The long term parking fee waiver at Bogota Airport has been extended by the concessionaire until 31 August. This waiver applies only to Colombian carriers that Airport Charges 07 August 2020 The Americas Colombia are either inactive or not operating. Full slot waiver for the Northern Winter 2020 season has been granted by CAA. The authority will require a three-week hand back for slots not to be used by the Slots 12 August 2020 The Americas Colombia scheduled date. The waiver is not applicable to newly assigned slots from the NW20 "pool". The government extended the deferral of payments of the Resident Exit Tax imposed on all nationals and foreigners departing on international flights until 5 Industry Taxation 10 August 2020 The Americas Colombia September. Aerocivil issued Resolution 1677 of 2020 which postpones airlines' obligations to pay the collected money related to the Stamp Tax (US $66 on departure for Industry Taxation 17 September 2020 The Americas Colombia Colombian nationals and permanent residents) until 7 October. Civil Aviation Authority Aerocivil issued Resolution 2470 of 2020 which postpones airlines' obligations to pay the collected money from March to November Industry Taxation 18 November 2020 The Americas Colombia related to the Stamp Tax (around US$ 26 on departure for Colombian nationals and permanent residents) until 31 December 2020. The Americas Colombia Under a new Tourism bill approved by Congress the VAT tax reduction to 5% on air transport (TTBS code YS) has been extended until 31 December 2022. Industry Taxation 02 December 2020 The Americas Costa Rica The Americas Costa Rica VAT remittance for April, May and June deferred to 31 December 2020 Corporate Taxation 25 March 2020 The Americas Costa Rica Income Tax payment deferment Corporate Taxation 25 March 2020 The Americas Costa Rica VAT waiver for corporate rental payments for April, May and June Corporate Taxation 25 March 2020 The remittance of the 5% tourism tax levied on all tickets originated in CR and the US$15 tax on all tickets with destination CR to be paid in April, May, June, and Industry Taxation 01 April 2020 The Americas Costa Rica July have been deferred until 30 November 2020 The Civil Aviation Authority announced relief measures (details attached) which include: SJO: -Waive office space rental fees until the end of the emergency period. -Waived long term parking fees for those aircraft currently parked since 18 March 2020 through 18 May. A 75% discount applies afterwards. New requests for parking will receive a 50% reduction on parking rate. Airport/ANSP 20 May 2020 -75% reduction in landing fees, approach, lighting, jetways, bus services, and parking fees for international passenger flights. charges LIR: -Starting on 18 March, the Civil Aviation Authority will honor a 4-month deferral on rental fees and aeronautical fees. Payments will be due in six installments, with the first payment due in January 2021. The Americas Costa Rica The Costa Rican government has issued an executive decree eliminating an 8.12 CRC/lt surcharge (5.3 US cents/gallon) previously destined to subsidize other Fuel Costs and sectors of the economy. The President and the Minister of Environment and Energy (MINAE) have announced they will be working on further measures to facilitate 25 May 2020 Fees The Americas Costa Rica the recovery of tourism in the country, which is expected to include a long-awaited revision to the fuel pricing methodology The National Assembly approved changes in the tax law which will allow carriers to net the differentiated VAT rate collected on airfares and the VAT rate paid on Industry Taxation 30 July 2020 The Americas Costa Rica local costs and purchases. The Americas Cuba The Americas Cuba Full slot waiver northern summer season 2020 (29 March to 24 October) Slots Effective 25 March, the Cuban Civil Aviation Authority (IACC) announced the extension of the validity of medical licenses and training times of flight crews for 45 Other 15 April 2020 The Americas Cuba days and it may be extended until 31 October 2020 The Americas Cuba ECASA, the airport administrator has agreed to provide a full slot waiver for the northern winter 2020 season Slots 15 July 2020 ECNA, the Cuban Air Navigation Service Provider, will provide up to a 20% discount on arriving and departing air navigation services starting August 1 through ANSP charges 23 July 2020 The Americas Cuba December 31, 2020. To benefit from this measure, airlines must contact the authority at [email protected]. ECASA (Cuban airports) offered a discount on ground handling, 15% for 6 months and 10% for the subsequent 6 months, effective upon the re-opening of airports. It is also offering discounts on system charges, but details will be communicated to airlines individually. Airlines shall contact [email protected], Airport Charges The Americas Cuba [email protected] or [email protected] for more details. The Americas Cuba The Civil Aviation Authority (IACC) announced the extension of the validity of medical licenses and training times of flight crews until 30 April 2021. Other 28 September 2020 The Americas Curaçao The regulator announced an increase of the PFC from $45 to $49 instead of $62 with effect January 1, 2021, an improved scenario to address shortfalls from the Airport Charges 04 December 2020 The Americas Curaçao pandemic. The Americas Dominican Republic Delayed filing and payment of February 2020 sales tax (ITBIS): deadline was March 20th, and now it has been postponed to March 30th, 2020. Taxpayers can pay Industry Taxation The Americas Dominican RepublicFebruary´s sales tax in four installments, 25% each, without any default interests
IATA overview - COVID-19 Announced relief measures Page 19 of 70 11-01-21 (New or updated measures since last week highlighted in yellow) Relief measures update 11 January 2021
OPERATIONAL AND MARKET DATE NEW MEASURE / REGION COUNTRY ANNOUNCED RELIEF MEASURES FINANCIAL REGULATORY STIMULATION ADOPTED MODIFIED
Taxpayers will be able to pay 50% of all installments in current payment arrangements with the Administration. This means that the arrangement term will be Corporate Taxation The Americas Dominican Republicextended (X2) Income tax filing and payment of fiscal year 2019, will be postponed from 29 March to 29 April, 2020. Taxpayers can pay their income tax in four installments, 25% Corporate Taxation The Americas Dominican Republiceach, without any default interests IDAC, the Dominican Republic Civil Aviation Authority, has extended the validity of medical licenses and training times of all aeronautical personnel for 90 days Other 14 May 2020 The Americas Dominican Republicbetween 31 March 2020 and 30 June 2020 The Americas Ecuador VAT payments for April, May and June are deferred until July 2020. Taxpayers will be allowed to pay the outstanding VAT amounts in six installments, as follows: (1) For the first two months; 10% of the total deferred VAT, and Industry Taxation 28 March 2020 (2) For the four other consecutive months; 20% of the total deferred VAT The Americas Ecuador The Government announced a temporary deferred remittance of the US50 tourism tax collected on all international tickets originating in Ecuador (known as Eco- Industry Taxation 27 March 2020 The Americas Ecuador Delta) and the US 10 tourism tax charged on tickets sold outside of Ecuador with Ecuador as a destination Quiport has announced a temporary suspension of non-aeronautical charges for 90 days, which includes office space, warehouse space, ticket counters, and Airport Charges 07 April 2020 The Americas Ecuador maintenance hangar space The Americas Ecuador The payment of the Corporate Income Tax of fiscal year 2019 deferred by 6 months for airline businesses, and certain other sectors, affected by COVID-19 Corporate Taxation The Americas El Salvador The Americas El Salvador Until 10 June, the Government suspended rent payments for office space, counter space, and baggage handling area. The measure can be extended Airport Charges 27 March 2020 The Americas El Salvador As of 20 March 2020, the Government announced a waiver of the US$7 tourism contribution fee levied on all tickets sold in El Salvador for 90 days Industry Taxation 03 April 2020 The Americas Guatemala The Americas Guatemala The Government suspended rent payments for office and hangar space throughout national state of emergency declaration Airport Charges 27 March 2020 The Government has deferred the departure tourism tax remittal for the next three consecutive months (April, May, and June). However, the decree is not clear on Industry Taxation 22 April 2020 The Americas Guatemala how the repayment process will be implemented The Americas Guyana The Americas Guyana VAT on domestic air travel is suspended from 8 April 2020 to 30 June 2020 Industry Taxation 18 April 2020 The 30 April deadline for the filing of tax returns is extended to 30 June 2020. However, estimated remaining taxes using “management financial statements”, for
the Year of Income 2019 (Year of Assessment 2020) must be paid by 30 April 2020 Corporate Taxation 18 April 2020 The payment of advance corporate and advance individual taxes for the Year of Assessment 2021 (Year of Income 2020) and PAYE for affected businesses is The Americas Guyana delayed until 30 June 2020 without interest or penalties The Americas Honduras Income tax declaration and payment due 30 April deferred until August. Taxpayers will be allowed to make three (3) installments starting in August through Corporate Taxation 01 April 2020 The Americas Honduras December The Americas Honduras VAT remittance deferred until further notice for companies not operating during the state of emergency declaration Industry Taxation 01 April 2020 The Americas Honduras The Government announced financial support to airlines by reducing by 50% airport rent rates from September to December 2020. Airport Charges 01 October 2020 The Americas Jamaica The Americas Jamaica JCAA voided a previously confirmed 18.75% increase to air navigation fees. ANSP charges The Americas Mexico The Americas Mexico Full slot waiver northern summer season 2020 (29 March to 24 October) Slots The Americas Mexico Assignment of new schedules will be carried out without requiring 72h communication to airport coordinator Slots 19 March 2020 The Americas Mexico As of October, GAP will offer variable discounts on routes between GAP airports, based on milestones established by GAP. Airport Charges The airport administrator 'Grupo Aeroportuario del Pacifico' (GAP) granted passenger and cargo airlines an exemption of 100% through June for the following fees : (1) Landing fees at contact positions (2) Long-term parking fees Airport Charges 15 June 2020 (3) Office space rental fees. For the same fees, exemption of 50% was granted for July. The Americas Mexico The airport administrator 'Grupo Aeroportuario del Centro Norte' (OMA) granted 100% exemption on landing, gate parking, long-term parking, security fee, and air Airport Charges 01 April 2020 The Americas Mexico bridge during April and May 2020. Further benefits may be available - airlines must contact OMA directly regarding their requests.
IATA overview - COVID-19 Announced relief measures Page 20 of 70 11-01-21 (New or updated measures since last week highlighted in yellow) Relief measures update 11 January 2021
OPERATIONAL AND MARKET DATE NEW MEASURE / REGION COUNTRY ANNOUNCED RELIEF MEASURES FINANCIAL REGULATORY STIMULATION ADOPTED MODIFIED
AFAC has agreed to provide an extension to completing recurrent training and qualification requirements to retain licenses and certifications that would otherwise have expired for pilots, mechanics, flight attendants, dispatchers and civil aviation instructors, among others until 30 July 2020 . The measure is valid for all Other 15 May 2020 The Americas Mexico certificates, even when their respective evidence of psychophysical aptitude or the comprehensive psychophysical exam is expired. Mexico City International Airport, AICM has authorized the deferral of lease payments for a three-month period, applied to May, June and July, moving payments to Airport Charges 16 April 2020 The Americas Mexico August, September and October respectively. Mexico City International Airport (AICM), granted discounts to passenger airlines of 100% in April and May, 60% in June, 40% in July and 20% during August on published rates for airport services provided directly by AICM, such as landing and parking fees, amongst other services. This relief is only applicable to passenger Airport Charges 28 May 2020 The Americas Mexico airlines, not cargo carriers. AICM will contact airlines to grant and process the discounts. The Americas Mexico Unconditional slot use waiver for the northern winter season 2020 (NW20). Slots 07 July 2020 The airport administrator Grupo de Aeropuertos del Sureste (ASUR) confirmed a 21 % discount on domestic and international TUA at all of its airports (which Airport Charges 01 October 2020 The Americas Mexico includes CUN & MID). The Americas Montserrat On 1 April the Montserrat government announced a broad set of fiscal and financial measures, including: Deferral (postponement) of all business related taxes (Accrued and Current) for all businesses. This support will be for an initial period of 3 months, and may be extended subject to further review. Corporate Taxation 18 April 2020 Deadline extension for the annual returns for businesses to the Financial Services Commission by three months, and no penalty charges will apply during this The Americas Montserrat period. The Americas Nicaragua The Americas Nicaragua MGA - Airport rents reduced by 50% from September to December 2020. Airport Charges The Americas Panama 2020 Income Tax will be estimated around 70% of 2019 Income Tax. The Tax Authority will not audit this estimation. However, the estimated 2020 income tax Corporate Taxation The Americas Panama should be payed in two installments: (i) September 30, 20; and (ii) before December 31st, 2020. The 2019 income tax return date is deferred to May 30, 2020. The Americas Panama The payment of municipal taxes and contributions due on the months of March, April, May and June will be postponed to June 30, 2020. Corporate Taxation The Americas Panama The Government issued a decree deferring all rental contracts during the State of Emergency period, including rent for office space at airports. Airport Charges 07 May 2020 Panama’s Civil Aviation Authority has issued a resolution extending the validity of licenses for pilots, dispatchers and flight attendants in the range of 90 to 180 Other 25 May 2020 The Americas Panama days. The measure also includes extensions for dangerous goods certifications, medical certificates, aircraft airworthiness certificates, among others. The Americas Paraguay Exemption of overflights, route navigation facility/ operation/terminal navigation, and parking fees for flights that originates or terminates in Paraguay. The Airport/ANSP 04 April 2020 The Americas Paraguay measure has been extended for 60 days under decree 3513 published on 3 April 2020 charges The Civil Aviation Authority -DINAC published resolution 02/2020 extending for a 60-day period the validity of certificates and authorizations provided by DINAC Other 24 April 2020 The Americas Paraguay that hold an expiration date prior to 26 April The Government announced financial relief measures for airlines by issuing decree 3953 which temporarily exempts the payment of charges for air traffic control, operations, parking and ground assistance provided by Paraguay’s Civil Aviation Authority DINAC to airlines that operate regular flights for a period of 6 months Airport/ANSP from the restart date. The decree will be in force until 31 December, 2021. In addition, the Government announced a 50% reduction of import and export charges in charges The Americas Paraguay airports until June 30, 2021 to stimulate commercial import and export traffic. The Americas Peru The Americas Peru Full slot waiver northern summer season 2020 (29 March to 24 October) Slots The Americas Peru The Government has waived any tax and custom penalties (effective 16 March through 12 April) Corporate Taxation 01 April 2020 The Americas Peru During April, employers are exempt from paying private pension funds for all employees under payroll Corporate Taxation 01 April 2020 Effective 1 April, the Tax Authority (SUNAT) announced the reduction of the moratory interest rate applicable to tax debt. New rates: PEN 1%, and US$ 0.50% Corporate Taxation 01 April 2020 The Americas Peru monthly Aeropuertos del Peru (airport Administrator) provided a 60-days extension on all airline charges and fees invoiced and accumulated through 26 of March, Airport Charges 06 April 2020 The Americas Peru excluding TUUA (Unified Tariff for Airport Use - aka Passenger Service Fee) and Cargo tariffs Lima Airport Partners (airport Administrator) provided a 60-days extension on all airline charges and fees invoiced and accumulated through 26 of March, Airport Charges 06 April 2020 The Americas Peru excluding TUUA (Unified Tariff for Airport Use - aka Passenger Service Fee) and Cargo tariffs The Government of Peru approved a financial stimulus package known as “Reactiva Peru,” which will provide loans to fund the working capital of any company Route funds and affected by COVID-19 for a total of Soles 30 billion (approximately US$9 billion) government 14 April 2020 The Americas Peru guarantees
IATA overview - COVID-19 Announced relief measures Page 21 of 70 11-01-21 (New or updated measures since last week highlighted in yellow) Relief measures update 11 January 2021
OPERATIONAL AND MARKET DATE NEW MEASURE / REGION COUNTRY ANNOUNCED RELIEF MEASURES FINANCIAL REGULATORY STIMULATION ADOPTED MODIFIED
CORPAC (Peruvian ANSP) deferred debt accumulated through 15 April as well as payments for services rendered after this date (i.e., past and future invoices delayed by 30 days). All payments have been deferred for an additional 30 days counting as of 15 May 2020. The deferral excludes TUAA and does not apply to ANSP charges 15 May 2020 The Americas Peru cargo flights. Lima Airport Partners (LAP) suspended all fixed rental payments due up to 31 August 2020. Throughout September, LAP will grant a 20 % discount on all office space, check-in counters, points of sale, transfer booths, and storage rented by the airline. Additionally, LAP will apply a 20% discount on aircraft parking fees Airport Charges 27 April 2020 The Americas Peru from 1 August until 30 September. The discount applies to commercial passenger flights if parked for more than 24 hours. Full Slot Waiver of the 80/20 usage rules for Northern Winter 2020 season has been granted for international and domestic operations at Lima’s Jorge Chavez Slots 12 August 2020 The Americas Peru International Airport (LIM). The DGAC issued a full slot waiver to the 80/20 usage rule for the Northern Summer 2021 season, applicable to all airlines operating international and domestic flights at Lima’s Jorge Chavez International Airport (LIM). The DGAC’s reasoning for issuing the waiver is the impact that airport capacity reduction and physical
distancing measures being imposed by the DGAC, that will make impossible for airlines to comply with their historic slot allocations. The waiver is subject to the Slots 08 January 2021 following rules: 1) New slots will not be considered for historic precedence; 2) Airlines will retain NS2020 historic slots that were not operated due to the COVID-19 crisis; 3) Monitoring will be implemented by the DGAC on all operations at LIM to avoid the misusage of slots; 4) The waiver does not apply to airlines that The Americas Peru permanently withdraw operations from LIM airport. N The Americas Saint Kitts and Nevis The Prime Minister of St. Kitts and Nevis announced a slew of fiscal measures, which include: -Postponement of the payment of Property Tax from June to September 2020 (No Cost but Cash Flow Impacted). -Reduction of the Corporate Income Tax rate from 33 percent to 25 percent for the period April to June 2020 for businesses that retain at least 75 percent of their Corporate Taxation 18 April 2020 employees ($4.8 million) The Americas Saint Kitts and Nevis- Reduction of the Unincorporated Business Tax rate by 50 percent from 4.0 percent to 2.0 percent for the period April to June 2020 ($1.0 million) The Americas Saint Lucia On 8 April the St. Lucia government announced the Social Stabilization Plan (2 percent of GDP), including: A time extension will be granted for Corporate Income Tax instalment payments due on 31 March, 30 June, and 30 September 2020. The extension of time is for Corporate Taxation 18 April 2020 The Americas Saint Lucia one (1) month in each instance. The Americas Saint Vincent and the Grenadines St. Vincent and the Grenadines reduction of airport service charge from XCD100 to XCD50. The tax reduction applies to all passengers, tickets starting on 15 June Corporate Taxation 18 April 2020 The Americas Saint Vincent and2020. the Grenadines(Still pending filling by a carrier serving the destination with TTBS) The Americas United States The Trump administration signed a US$2 trillion stimulus package passed by Congress under the Coronavirus Aid, Relief and Economic Security Act (CARES Act). The approved programs include US$61 billion dollars to the aviation sector as follows: Business Support (1) US$25 billion in loans and loan guarantees for U.S. passenger airlines, repair stations, and ticket agents (2) US$4 billion in loans and loan guarantees for U.S. cargo carriers (3) US$10 billion in grants-in-aid for airports (4) US$56 million in funding for the Essential Air Service (5) Prohibits stock buybacks until one year after the loan is paid off (6) Prohibits common stock dividends until one year after the loan is paid off (7) Requires businesses receiving assistance to maintain their employment level as of 24 March 2020, to the extent practical, through 30 September 2020. Business are prohibited from reducing employment more than 10% from the level on 24 March 2020. Industry Taxation 28 March 2020 (8) Places limits on executive compensation and golden parachutes (9) Requires carriers to maintain certain air service (as determined by the Secretary of Transportation) (10) Suspends certain aviation excise taxes through 31 December 2020. These include the 7.5% domestic ticket tax, the federal flight segment tax, the international arrival/departure tax; and the 6.25% tax on cargo. Worker Support (1) US$25 billion in funding to be used exclusively to pay for U.S. passenger airline employee wages, salaries, and benefits (2) US$4 billion in funding to be used exclusively to pay for U.S. cargo airline employee wages, salaries, and benefits (3) US$3 billion in funding to be used exclusively to pay for U.S. airline contractor employee wages, salaries, and benefits (4) In accepting the support, the carrier or contractor must agree to: The Americas United States - Not involuntarily furlough or reduce pay or benefits through 30 September 2020;
IATA overview - COVID-19 Announced relief measures Page 22 of 70 11-01-21 (New or updated measures since last week highlighted in yellow) Relief measures update 11 January 2021
OPERATIONAL AND MARKET DATE NEW MEASURE / REGION COUNTRY ANNOUNCED RELIEF MEASURES FINANCIAL REGULATORY STIMULATION ADOPTED MODIFIED
As part of the CARES act, waiver of Federal excise tax on jet fuel for domestic flights of 4.3 USC/gal. Fuel Costs and The Americas United States Fees The Americas United States Full Slot waiver to 31 May (JFK, DCA, LGA). Level 2 priorities protected (EWR, LAX, SFO, ORD) Slots The Americas United States Granted full schedule alleviation at L2 Facilitated Airports (ORD, LAX,EWR, SFO) through May 31 2020 Slots 27 March 2020 DFW will defer April and May's fees payable in three equal monthly installments on the 20th day of July, August, and September, 2020, respectively. The measure Airport Charges 03 April 2020 The Americas United States includes: terminal rents, fees and charges, as well as Landing Fees, Terminal Turn Fees, Aircraft Parking Fees, and FIS Facility Fees Other airport in the US ASE March landing fees, Apr-July rent and landing fees will be deferred, detailed payment scheduled announced shortly ALB March landing fees will be waived or deferred BPT Deferral of April rent / landing fees to December BTV All rates and charges deferred till July BWI 3month deferral on rents and specified fees (boarding devices, CUTE and FIS) for April – June, repaid over 12 months beginning January 2021
COS 3month deferral on rents and landing fees for April-June with rents to be repaid by 31 December 2020 DEN 90day deferral of rents and landing fees for March-May, repayment within 6 months DFW Waiver of April and May billing to be recollected July-September
ECP Rent and LF payments deferred to 1 July Airport Charges 03 April 2020 FAR Rents deferred for April, May, June and repaid over July through December FAT Rent and landing payments deferred to July GUM 3-month waiver of landing fee and apron for April/May/June HOU & IAH 6-month deferral of rents and landing fees beginning April, pay back in 2021 over 12 months, with no interest JAX 90-day rent and landing fee deferral (April/May/June) LEX 3-month deferral on rent and LF. Recollect in July MHT 2-month deferral on terminal and apron rents (April/May) PHX Deferring April and May rent and landing fee payments to June
The Americas United States PWM Apr rent and LF payments deferred to May. Double payments in May given 30-day payment term; normal billing in June RSW 60-day fixed rent deferral (April/May) SDF Defer April-June payments for all fixed and variable charges. Repayment starts on 1 January 2021 and will be spread out over six months SHV Four-month rolling deferral on rent SJT Deferral of April rent/landing fee to December. Potentially 3-month waiver Airport Charges 03 April 2020 SWO Waive rent and landing fee through June 30 TXK 4-mo. rates and charges waiver (April 1 – July 31)
TYR Waive April-June rent and LF; however, if airlines receive government assistance and airports do not, then waiver becomes deferral beginning the month the The Americas United States assistance starts The FAA has extended the COVID-19 related waiver of the minimum slot usage requirements at JFK, LGA and DCA through 24 October 2020. The FAA also extended its policy for Level 2 airports in the U.S. through 24 October 2020 for purposes of establishing a carrier’s operational baseline in the next corresponding Slots 09 April 2020 The Americas United States seasons at ORD, EWR, LAX and SFO Seattle/Tacoma International Airport (SEA) granted airlines alleviation of Level 2 schedule facilitation priorities. The only level 2 airport pending to grant alleviation Slots 13 April 2020 The Americas United States is Orlando International Airport (MCO) The due date for filing US Federal income tax returns and making Federal income tax payments of April 15, 2020 has been postponed to July 15, 2020. There is no limitation on the amount of the payment that may be postponed. Several US States have also postponed/deferred the tax return filing and payment deadline of State-level income tax to July 2020.
Corporate Taxation CARES Act: Businesses may defer paying the employer-portion of certain payroll taxes through the end of 2020, with all deferred amounts due in two equal installments, one at the end of 2021, the other at the end of 2022. Applicable payroll taxes that may be deferred include the Federal Insurance Contributions Act
(FICA) taxes (Social Security and Medicare). Note that the option to defer is not provided to employers that avail themselves of SBA 7(a) loans designated for The Americas United States payroll.
IATA overview - COVID-19 Announced relief measures Page 23 of 70 11-01-21 (New or updated measures since last week highlighted in yellow) Relief measures update 11 January 2021
OPERATIONAL AND MARKET DATE NEW MEASURE / REGION COUNTRY ANNOUNCED RELIEF MEASURES FINANCIAL REGULATORY STIMULATION ADOPTED MODIFIED
Philadelphia International Airport is waiving some landing fees as part of its COVID-19 Air Service Recovery and Incentive Program. The program is aimed at restoring air service and attracting new flights. It waives fees for new international service and for new entrant carriers serving existing routes. On the domestic Airport Charges 01 July 2020 side, the program waives landing fees for one year for West Coast, Hawaii, and Alaska routes, as well as for new entrants on any route. The incentives also extend The Americas United States to cargo carriers operating underserved routes. The FAA has extended the COVID-19 related waiver of the minimum slot usage requirements at JFK, LGA and DCA through the full winter season 2020/21 and extended its policy for Level 2 airports (EWR, ORD, LAX< SFO) in the U.S. too, through 27 March 2021. All L3 and L2 airports are subject to conditions including the Slots The Americas United States return of slots. The Americas Uruguay The Americas Uruguay The Civil aviation Authority- DINACIA has deferred for 30 days payments of any overflights fees for those airlines with representation in Uruguay ANSP charges 24 April 2020 Resolution 135/2020 from DINACIA extending for a period of 6 months the certificates and authorizations related to AVSEC (DGR, airport access, security licenses Other 23 April 2020 The Americas Uruguay and certificates) The Americas Trinidad and Tobago The Government has agreed to guarantee a US$65 million loan to a local airline to help the carrier keep afloat in the coming months. Government Aid for 19 May 2020 The Americas Trinidad and Tobago Airlines The Americas Turks and Caicos Islands The Americas Turks and CaicosGranted Islands full schedule alleviation at L2 Facilitated Airport (PLS) for NS20 and NW19 seasons Slots 27 March 2020 The Americas Venezuela The Americas Venezuela Government announced deferral of office space rentals in Maiquetia International Airport (CCS) for the duration of the state of emergency Airport Charges 08 May 2020 The Americas Venezuela INAC (Venezuela's ANSP) reduced overflight fees by ~40% and terminal navigation by ~2%. ANSP charges 04 June 2020 ASIA PACIFIC Asia Pacific Australia Businesses (incl. airlines) affected by COVID-19 are eligible to request a deferred payment schedule for GST, and relief from late GST payments, penalties and Industry Taxation Asia Pacific Australia interest. Likewise, a payment deferral of income tax liability is available for busineses upon request to the tax authority (ATO). Businesses affected by COVID-19 are eligible to apply for a deferral of payment of their income tax liability and may contact the tax authority (ATO) directly to Corporate Taxation Asia Pacific Australia request a deferral. JobKeeper Program - Businesses that have been significantly impacted by COVID-19 will be able to access a wage subsidy to continue paying employees. Under Wage Subsidies Asia Pacific Australia the program, affected businesses can claim a fortnightly payment of AUD 1,500 per eligible employee from 30 March 2020, for a maximum of six months. Asia Pacific Australia Australia announced an US$10.7 billion stimulus package General Australia has announced that it will allow New Zealand citizens and residents to travel to New South Wales and Northern Territory without the need for quarantine Entry Restrictions Asia Pacific Australia upon arrival from 16 October 2020. Asia Pacific Australia The Australian Government has unveiled Budget 2020 which includes funding to extend the International Freight Assistance measure until 30 June 2021. Other On 18 March AU government announced AU$715 million relief package for Australian aviation industry, involving the refunding and ongoing waiving of a range of government charges on the industry including airservices charges on domestic airline operations and domestic and regional aviation security charges. There will Airport/ANSP be an upfront estimated benefit of AU$159 million to Australian airlines for reimbursement of applicable charges paid by domestic airlines since 1 February 2020. charges Asia Pacific Australia IATA is in contact with Airservices to get clarity on the relief package. The Australian government rolled out a relief package for its aviation industry amounting to A$715 million (~USD420 million) backdated to 1 February 2020. The Fuel Costs and Asia Pacific Australia package includes suspension of the excise tax on jet fuel until 31 October 2020, subject to review. This suspension has been extended to 31 December 2020. Fees Asia Pacific Australia Full international waiver northern summer 2020 (29 March to 24 October). Slots US$122 million Regional Air Network Assistance Package to ensure sustainability of core domestic air freight routes and vital financial support for airlines Government Route Asia Pacific Australia servicing regional and remote locations Funds US$67 million International Freight Assistance Mechanism to help exporters get high-quality produce into key overseas markets, with return flights bringing back Other Asia Pacific Australia items critical to Australia's health response such as vital medical supplies, medicines and equipment US$105 million initial underwriting by the government for airlines to operate a minimum domestic network servicing the most critical metropolitan and regional Government Route Asia Pacific Australia routes in Australia. The arrangement will last for an initial eight weeks with a review mechanism in place to determine if further action is required. Funds Australia and New Zealand have agreed to commence work on easing travel restrictions between the two countries as part of a trans-Tasman travel "bubble". The Relaxation of travel Australian Chamber of Commerce has proposed the Canberra to Wellington route as a “proof of concept” and Canberra airport has opened a register of interest advisories Asia Pacific Australia for flights on 1 and 2 July, although the flights are subject to government approval.
IATA overview - COVID-19 Announced relief measures Page 24 of 70 11-01-21 (New or updated measures since last week highlighted in yellow) Relief measures update 11 January 2021
OPERATIONAL AND MARKET DATE NEW MEASURE / REGION COUNTRY ANNOUNCED RELIEF MEASURES FINANCIAL REGULATORY STIMULATION ADOPTED MODIFIED
The Australian Government has announced that as part of more than AUD1.2 billion of measures assisting the aviation industry to date, a range of existing initiatives will be extended. These include: - extending the Domestic Aviation Network Support (DANS) program to 30 September 2020, to maintain connectivity on major domestic air routes. The Government will enter into new contracts with airlines to cover operating shortfalls on a minimum number of flights on key routes; - extending the Regional Airline Network Support (RANS) program from 30 September to 31 December 2020, to ensure regional communities continue to receive Government Route essential air services. The Government will continue to cover operating shortfalls for a limited number of services on regional routes flown prior to the COVID-19 Funds crisis; - extending a range of measures under the AUD715 million Australian Airline Financial Relief Package, including ongoing refunds and fee waivers for aviation fuel excise, Airservices charges on domestic airline operations and domestic and regional aviation security charges; and - extending the AUD100 million Regional Airlines Funding Assistance program until 31 December 2020 or until allocated funds are exhausted, whichever comes Asia Pacific Australia first, to support regional airlines to continue operating. The Australian Government has announced an extension of the JobKeeper wage subsidy program until 28 March 2021. From 28 September 2020, eligibility for the JobKeeper Payment will be based on actual turnover in the relevant periods, the payment will be stepped down and paid at two rates. Companies will be required to Wage Subsidies Asia Pacific Australia re-apply for the scheme and prove that they are still seeing a drop of 30% or more on turnover compared to pre-COVID-19. The Australian Trade Minister announced a pilot program to allow international students to fly into Australia. The program will start in September 2020. Up to 300 Entry Restrictions Asia Pacific Australia students from China, Hong Kong and Japan will travel from Singapore into Adelaide before undertaking the standard 14-day hotel quarantine. The Department of Infrastructure, Transport, Regional Development and Communications has officially confirmed to grant a waiver of the 80-20 rule at Sydney Airport for the Northern Winter 2020 season. Waivers for the Adelaide, Darwin, Gold Coast, Melbourne and Perth airports for the Northern Winter 2020 season have Slots Asia Pacific Australia also been confirmed by the Airport Coordination Australia, with airport specific requirements applying to each airport. The Australian Deputy Prime Minister has announced the extension of the Domestic Aviation Network Support (DANS) program until 31 January 2021 and the Government Route Asia Pacific Australia Regional Airline Network Support (RANS) program until 28 March 2021. Funds Asia Pacific Australia Australia has announced a financial support package for travel agents worth around AUD 128 million to help them survive the impact of COVID-19. Other The Australian Federal Government backing of the airline industry has exceeded AUD 1.3 billion (US$ 940 million), with the Government’s continued commitment in
underwriting the Domestic Aviation Network Support (DANS) and Regional Airline Network Scheme (RANS) programs to 28 March 2021. The Government also Government Aid for committed a further AUD 317million (US$ 228 million) to extend the International Freight Assistance Mechanism (IFAM) to mid-2021 and the extension of a 50% Airlines Asia Pacific Australia waiver of domestic air services charges for Regular Public Transport and aeromedical flights from 1 January 2021 to 31 March 2021. The Queensland State Government has confirmed investment and debt loans worth AUD 200 million (US$ 143 million) to a local airline on condition that the airline Government Aid for Asia Pacific Australia keeps its headquarters in the state for at least 10 years. Airlines Asia Pacific Bangladesh Economic relief package worth BDT 72,750 crore (US$8.6M), about 2.5% of GDP, was announced. The Prime Minister recognized tourism, aviation and hospitality to be among the sectors most affected. IATA is checking with the Civil Aviation Authority of Bangladesh on the details of the financial assistance for the aviation General Asia Pacific Bangladesh industry. Bangladesh and India have established an air bubble and flights are expected to start from 28 October 2020. Relaxation of travel Asia Pacific Bangladesh advisories The state-owned Sonali Bank Limited has granted Tk1,000 crore in loan to the flag carrier. Government Aid for Asia Pacific Bangladesh Airlines Bangladesh Ministry of Transport has confirmed that there will be relief measures on aeronautical charges. Relief is expected to include waivers for domestic Airport / ANSP charges Asia Pacific Bangladesh flights until 2021 and 50% waiver for international flights until end 2020. IATA is seeking further details on the relief measures. Domestic flight operations will resume on a limited scale from 1 June 2020. Relaxation of travel Asia Pacific Bangladesh advisories International flight operations have resumed on a limited scale from 16 June 2020. Relaxation of travel Asia Pacific Bangladesh advisories Alleviation for Northern Winter 2020 season schedule facilitation (Level 2) confirmed. Additionaly, the Civil Aviation Authority of Bangladesh has officially confirmed alleviation at Hazrat Shahjalal International Airport for the Northern Winter 2020 Slots Asia Pacific Bangladesh season. The Civil Aviation Authority of Bangladesh has issued a letter confirming the full waiver of aeronautical charges (landing charge, parking charge, boarding bridge Airport/ANSP Asia Pacific Bangladesh charge, security charge and beyond NOTAM hour (BNHO) charge) for domestic flights during the period 26 March to 30 September 2020. charges The Civil Aviation Authority of Bangladesh (CAAB) has permitted airlines to resume scheduled international services as of 5 December 2020 to/from the following Relaxation of travel countries: Bahrain, China, Kuwait, Malaysia, Maldives, Oman, Qatar, Saudi Arabia, Sri Lanka, Singapore, Turkey, United Arab Emirates and United Kingdom. advisories Asia Pacific Bangladesh
IATA overview - COVID-19 Announced relief measures Page 25 of 70 11-01-21 (New or updated measures since last week highlighted in yellow) Relief measures update 11 January 2021
OPERATIONAL AND MARKET DATE NEW MEASURE / REGION COUNTRY ANNOUNCED RELIEF MEASURES FINANCIAL REGULATORY STIMULATION ADOPTED MODIFIED
The Civil Aviation Authority of Bangladesh has issued a level 2 equivalent approval of the Worldwide Airport Slot Board (WASB) recommendation for airport slot Slots 10 January 2021 Asia Pacific Bangladesh alleviation measures for Northern Summer 2021. For more information please contact the DAC facilitator. N Asia Pacific Bhutan Corporate Income Tax (CIT) and Business Income Tax (BIT), for the income year 2019, have been deferred up to 30 June 2020 for all Bhutanese businesses, Corporate Taxation Asia Pacific Bhutan including the two local airlines. Asia Pacific Brunei Darussalam Asia Pacific Brunei DarussalamTargeted businesses including airlines will get a 50% discount on corporate income tax for the year of assessment 2020 Corporate Taxation A committee has been set up to discuss the possibility of establishing “green lanes” for international travel once Brunei starts lifting its border controls. However, Relaxation of travel the government is expected to lift border controls only during the last phase of its de-escalation plan. The Ministry of Foreign Affairs (MFA) has confirmed that advisories Asia Pacific Brunei DarussalamBrunei received two official offers from China and Singapore to restart bilateral travel and is waiting for Malaysia to submit their formal proposal. Essential travel between Brunei and Singapore has been made possible following agreements by both countries to establish reciprocal green lane facilities at both Relaxation of travel ends. Applications for travel between the two countries opened on 1 September 2020, with travellers required to observe some conditions including controlled advisories Asia Pacific Brunei Darussalamitineraries, a negative COVID-19 test prior to the trip and a swab test on arrival at their destination. Asia Pacific Cambodia Asia Pacific Cambodia Full international waiver northern summer 2020 (29 March to 24 October). Slots Asia Pacific Cambodia The Cambodian Government has announced a relief package for local airlines that includes a 3-month tax exemption from Mar to May 2020. Corporate Taxation Asia Pacific Cambodia The Government's relief package included delayed payment of civil aviation fee for 6 months for local airlines. General Cambodia has revoked the suspension of entry for foreign nationals from Iran, Italy, Germany, Spain, France, and the United States. However, all arrival passengers Relaxation of travel Asia Pacific Cambodia will be subject to COVID-19 testing and will need to observe a 14-day quarantine even if tested negative. advisories The Cambodian Government has granted an extension of the minimum tax exemption for locally registered airlines for another two months (from August to Corporate Taxation Asia Pacific Cambodia September 2020). Asia Pacific Cambodia The State Secretariat of Civil Aviation has granted a waiver of the 80-20 rule for the Northern Winter 2020 season, subject to conditions. Slots International flights are allowed to/from Phnom Penh, Siem Reap and Preah Sihanouk international airports. Upon arrival, all passengers will undergo COVID-19 Relaxation of travel Asia Pacific Cambodia testing and wait up to 24 hours for the results before entering the country. Any detected cases will be quarantined by the State. advisories The Cambodian Government will soon introduce a new procedure to make it easier for business people to travel to Cambodia, including a waiver of the US$ 3,000 deposit and US$ 50,000 insurance requirements. However, the 72 hours ‘COVID-19 free’ health certificate requirement will remain in place. On arrival, after normal Entry Restrictions Asia Pacific Cambodia immigration checks, travellers will be guided to take the COVID-19 test. The results of the test will be known in about 8 hours. The Cambodian government has reduced the COVID-19 cash deposit required for foreign travelers from US$ 3000 to US$ 2000. Airline passengers who are diplomats and officials of international organisations, holding Type A and B visas for travel to Cambodia, will also be exempted from paying COVID-19 testing fees. Entry Restrictions Asia Pacific Cambodia The Cambodian Government will extend the exemption of the minimum tax for locally registered airlines till December 2020. There will also be a delayed due date with respect to the payment of aviation fees by airline entities operating in Cambodia to the State Secretariat of Civil Aviation for a period of two months until the Corporate Taxation Asia Pacific Cambodia end of December 2020. The Cambodian Government has announced a new round of stimulus measures for the aviation and tourism sectors, including an extension of the 10% minimum Corporate Taxation Asia Pacific Cambodia tax exemption for all airlines registered in Cambodia for a period of three months from January to March 2021. N The State Secretariat of Civil Aviation is following the Worldwide Airport Slot Board (WASB) recommendation for airport slot alleviation measures for Northern Slots 05 January 2021 Asia Pacific Cambodia Summer 2021 conditionally on the principle of reciprocity. (PNH, REP) N Asia Pacific Cook Islands
A draft agreement has been drawn up for the proposed travel bubble between the Cook Islands and New Zealand to outline the health and border requirements for each country Relaxation of travel Asia Pacific Cook Islands to meet the quarantine-free travel. The travel bubble is expected to be implemented by the end of 2020. advisories Asia Pacific Fiji US$644 000 subsidy for domestic air services Government Route Asia Pacific Fiji Funds US$12 million Tourism Fiji Marketing Grant to support the tourism industry Stimulus Package for Asia Pacific Fiji Travel & Tourism Sector All commercial banks in Fiji will offer loan repayment holidays on principal and interest for up to 6 months for businesses and individual customers facing hardships General Asia Pacific Fiji with mortgages and loan repayments due to the COVID-19 pandemic. This is expected to provide a relief of around US$400 million. An airline based in Fiji has secured sovereign guarantees valued at FJD450 million (US$202 million). Government Aid for Asia Pacific Fiji Airlines
IATA overview - COVID-19 Announced relief measures Page 26 of 70 11-01-21 (New or updated measures since last week highlighted in yellow) Relief measures update 11 January 2021
OPERATIONAL AND MARKET DATE NEW MEASURE / REGION COUNTRY ANNOUNCED RELIEF MEASURES FINANCIAL REGULATORY STIMULATION ADOPTED MODIFIED
Fiji Airports announced following relief measures: - Deferred payment terms for airlines with difficulty in paying without late payment interest - Withheld rachet provisions in applicable contracts where they exist - Waiver on all concessions, airline office lease and lounge lease rentals associated with international operations since April Airport Charges - Full waiver of parking charges for international movements and long term apron parking charges The waivers will be reviewed pending traffic movements. In addition, Fiji Airports indicated that there will be no dividend payment to the Government this financial year and capital infrastructure projects planned for the future are now deferred. IATA has written to Fiji Airports, requesting for further relief measures to be Asia Pacific Fiji considered such as an incentive package for airlines to support and aid the resumption of flights and recovery of passenger traffic into Fiji. Fiji is in discussion with Australia and New Zealand on the introduction of a travel bubble to restart travel. Fiji is also expected to drop any quarantine requirement Relaxation of travel Asia Pacific Fiji for New Zealand-based travellers. advisories The Fijian Government has announced a proposal to boost tourism which includes a travel stipend of around FJD 400 (US$ 185) per inbound passenger. The Stimulus Package for Asia Pacific Fiji stipend can be used on tourism packages (including flights and hotels) and it is applicable only for the first 150,000 visitors to Fiji. Travel & Tourism Sector The Fijian Government has passed a bill which includes the following tax reductions valued at a total of FJD 500 million: - Reduction of Airport Departure Tax from FJD 200 to FJD 100 per passenger effective for tickets issued on/after 7 August 2020. - Elimination of the 6% Service Turnover Tax. Corporate Taxation - Reduction of the Environment and Climate Adaptation Levy from 10% to 5%, with an increased turnover threshold of FJD 3 million annually from the previous FJD Asia Pacific Fiji 1.25 million. Asia Pacific French Polynesia The French Polynesian government has signed an agreement with a local carrier to support its flight program, valued at XPF 450 million for the period covering July Government Route Asia Pacific French Polynesiato December 2020. Funds A local carrier has secured a US$ 21 million loan from the French Polynesian government due to the impact of COVID-19. Government Aid for Asia Pacific French Polynesia Airlines Asia Pacific India Asia Pacific India Slot waiver northern winter season 2019/20 for China flights (DEL, BOM) Slots Asia Pacific India Slot waiver offered at level 2 airports (Calicut, Jaipur and Trivandrum) for the full summer 2020 season Slots India has established an air bubble arrangement with Tanzania. Relaxation of travel Asia Pacific India advisories Asia Pacific India 50% reduction in cargo demurrage charges for import air cargo affected by the lockdown in India on account of the COVID-19 outbreak Airport Charges Asia Pacific India Airports Authority of India confirmed waiver for all airlines for the full Summer 2020 at Kolkata airport and Chennai airport. Slots Asia Pacific India Delhi and Mumbai Airports confirmed alleviation for airlines for Summer 2020, on reciprocal basis. Slots GST: For any delayed payment made between 20 March 2020 and 30 June 2020, a reduced rate of interest of 9% (current interest rate is 18%) will be charged. No late fee and penalty to be charged, if complied before 30 June 2020. Date for filing GST annual returns of FY 18-19, which is due on 31 March 2020 is extended Industry Taxation Asia Pacific India until the last week of June 2020. GST: Circular No. 137/07/2020-GST from the Ministry of Finance clarifies that taxpayers (including airlines) that receive advances for future services, and where they have excess GST input tax credits (e.g., where the GST paid on the purchase of local goods/services exceeds the GST charged on ticket issuances) may apply Industry Taxation Asia Pacific India for a refund of the excess credit amount under “Excess payment of tax, if any” through FORM GST RFD-01. The Ministry of Home Affairs has introduced a graded relaxation in visa and travel restrictions. All foreign nationals and Overseas Citizenship of India (OCI) and Entry Restrictions Asia Pacific India Person of Indian Origin (PIO) cardholders are now allowed to travel to India except on tourist visa. Due date for income tax filing for FY18-19 extended from 31 March 2020 to 30 June 2020.
Central Board of Direct Taxes has granted the issuance of lower/nil TDS/TCS on a temporary basis and up to 30 June 2020 if the assessee was granted a Corporate Taxation certificate for the previous fiscal year (2019-20) and has applied for the same certificate for the subsequent fiscal year. Further, CBDT has confirmed a temporary reduction in TCS/TDS rates for certain transactions effective 14 May 2020 to 31 March 2021 in light of COVID-19. Of particular note is a reduction in TDS on Asia Pacific India commission payments from 5% to 3.75% and in TCS on e-commerce (online travel agent) transactions from 1% to 0.75% during this period. The State of Kerala has issued an extraordinary gazette to reduce the aviation fuel turbine tax for domestic airlines from the present 5% to 1% for the next 10 Fuel Costs and Asia Pacific India years, citing the need to do so in the interest of the public. Fees Asia Pacific India India has announced an economic stimulus package totaling US$266 billion or around 10% of India’s GDP. General
IATA overview - COVID-19 Announced relief measures Page 27 of 70 11-01-21 (New or updated measures since last week highlighted in yellow) Relief measures update 11 January 2021
OPERATIONAL AND MARKET DATE NEW MEASURE / REGION COUNTRY ANNOUNCED RELIEF MEASURES FINANCIAL REGULATORY STIMULATION ADOPTED MODIFIED
The first tranche of India's COVID-19 economic stimulus package includes the following tax measures to enhance liquidity: - Provident fund (PF) contributions reduced to 10% (from 12%) for the next 3 months - 25% reduction in rates for tax deduction at source (TDS) and tax collection at source (TCS) - All pending tax refunds due to businesses and professions to be processed immediately - Due date of all income tax returns for FY 2019-20 to be extended from 31 July 2020 and 31 October 2020 to 30 November 2020 Corporate Taxation - Date for tax audit to be extended from 30 September 2020 to 31 October 2020 - Date of assessments getting barred on 30 September 2020 to be be extended to 31 December 2020 and those getting barred on 31 March 2021 to be extended to 30 September 2021 Asia Pacific India - Period of tax dispute resolution scheme for making payment without additional amount to be extended to 31 December 2020 The Indian Government has further opened up travel eligibility for certain categories of foreigners, including foreign businessmen on a business visa who can now Relaxation of travel Asia Pacific India travel to India on non-scheduled commercial charters. advisories The Maharashtra State Government has permitted Mumbai International Airport to double the number of flight operations from 50 to 100 daily effective 16 June Relaxation of travel Asia Pacific India 2020. advisories The Civil Aviation Ministry has announced the establishment of individual bilateral bubbles with France, Germany, Kuwait and the US and that a similar arrangement Relaxation of travel with the UK will soon be permitted. This follows the announcement that an air bubble between India and the UAE would be in place from 12 to 26 July 2020. advisories Asia Pacific India The Ministry of Civil Aviation has issued an order to allow airlines to raise domestic flight capacity to 80% (up from 70%) of pre-COVID-19 levels. Relaxation of travel Asia Pacific India advisories The Ministry of Civil Aviation has issued a Memo on recommencement of domestic travel. The condition has been revised to allow domestic travel for passengers Relaxation of travel who give a declaration that they have not tested positive for COVID-19 in the past 3 weeks, as opposed to the previous requirement of not testing positive for advisories Asia Pacific India COVID-19 in the past 2 months. The Airports Authority of India confirmed slot use waiver for the full Northern Winter 2020 season at Chennai International Airport (MAA) and Netaji Subhas Chandra Bose International Airport (CCU) Level 3 airports. Slots Asia Pacific India Alleviation confirmed for following Level 2 Facilitated airports: Hyderabad (HYD), Ahmedabad (AMD), Calicut (CCJ), Jaipur (JAI), Trivandrum (TRV). India has granted entry relaxations for international travelers from the US, UK, Germany and France, with whom India has signed ‘air bubble’ arrangements:
- Overseas Citizenship of India (OCI) card holders from these 4 countries will be allowed Relaxation of travel - Indians holding any valid visa, including for tourism, issued by these 4 countries will be allowed to travel, provided that they are allowed to travel to India by the advisories counterpart countries Asia Pacific India - Foreigners from the above 4 countries can travel to India for business, medical and employment purposes. The West Bengal government will allow international charter flights carrying Indian nationals with a negative RT-PCR test report (conducted within 96 hours of flight Relaxation of travel Asia Pacific India departure) to land at the airports in the state. advisories India has announced a bilateral air bubble with Maldives, the first to be operationalized between two countries in the South Asia region. In addition, the Relaxation of travel establishment of travel bubbles is discussed with 13 other countries: Australia, Italy, Japan, New Zealand, Nigeria, Bahrain, Israel, Kenya, Philippines, Republic of advisories Asia Pacific India Korea, Russia, Singapore and Thailand. The states of Karnataka, Kerala and Orrisa have responded to the Home Secretary’s letter for no additional restrictions to be imposed on the inter-state movement Relaxation of travel Asia Pacific India of people, by eliminating the requirement for institutional quarantine for asymptomatic passengers arriving in their states. advisories The Ministry of Civil Aviation (MOCA) has issued an SOP stating that outbound passengers on Vande Bharat Mission repatriation flights to air-bubble countries no Relaxation of travel Asia Pacific India longer need to register with MOCA before booking their tickets directly with the airline of their choice. advisories Asia Pacific India Mumbai airport (BOM) has granted alleviation from the 80/20 rule with a full season NW20 slot waiver, with conditions. Slots Asia Pacific India Delhi International Airport Limited has granted a waiver of the 80-20 rule for the Northern Winter 2020 season, subjected to conditions. Slots The Indian Ministry of Finance (Department of Revenue) has extended the GST exemption on export cargo services by air from 30 September 2020 to 30 Industry Taxation Asia Pacific India September 2021. Due to a change in the Income Tax Act, fuel suppliers informed airlines that income tax would be collected at source for fuel supplied with effect from 1 October 2020. IATA wrote to the Central Board of Direct Taxes to argue that foreign airlines should not be subject to any form of taxation on jet fuel as provided under the Fuel Costs and Foreign Aircraft Act, 2002. On 29 September 2020, the Indian government clarified that collection of income tax at source would not apply to jet fuel supplied to Fees Asia Pacific India foreign airlines. India and Nepal will resume flight services under a bilateral air bubble arrangement from 17 December 2020, starting with one flight daily from each side between Relaxation of travel Asia Pacific India New Delhi in India and Kathmandu in Nepal. advisories India has widened the scope of its existing air bubble arrangements, allowing passengers to fly under the air bubble arrangement to France, Germany, Netherlands, Relaxation of travel Asia Pacific India Qatar and the United Arab Emirates, and then connect onto flights to South America and Africa. advisories
IATA overview - COVID-19 Announced relief measures Page 28 of 70 11-01-21 (New or updated measures since last week highlighted in yellow) Relief measures update 11 January 2021
OPERATIONAL AND MARKET DATE NEW MEASURE / REGION COUNTRY ANNOUNCED RELIEF MEASURES FINANCIAL REGULATORY STIMULATION ADOPTED MODIFIED
The airport charges regulator for Delhi (AERA) published its decision on the charges applicable at the airport for the regulatory period 2019-2024. While DEL had requested a 424% increase (followed by yearly inflation increases), AERA determined that charges should stay at current levels for the entirety of the period. The Airport Charges regulator did allow a small increase in the User development fee (c. INR 65 per pax) , but that is compensation of the elimination of the Fuel Throughput fee (as Asia Pacific India mandated by MOCA). N Asia Pacific Indonesia Announced an initial US$750 million stimulus package including the tourism sector and airlines and a second US$8.1billion package that includes tax incentives General Asia Pacific Indonesia and wage subsidies Asia Pacific Indonesia Slot waiver northern winter 2019/20 for China, Hong Kong SAR flights Slots The Transportation Ministry has agreed to provide the aviation industry with a stimulus package worth IDR 216.5 billion. This includes the full waiver of domestic Passenger Service Charge at 13 airports worth IDR 175.7 billion to boost travel demand. The waiver will be applicable on domestic Passenger Service Charge for Airport Charges tickets issued and travel on/after 23 October to 31 December 2020 from the following airports: CGK (Terminals 1,2,3), BTH, KNO, DPS, YIA, HLP, LOP, SRG, MDC, Asia Pacific Indonesia LBJ, DTB, BWX and JOG. Asia Pacific Indonesia Slot waiver is granted on a reciprocal basis till 24 Oct 2020 but new slots are not included in the exception Slots Asia Pacific Indonesia Effective on 31 March 2020, the Corporate Income Tax rate is reduced from 25% to 22% for tax years 2020 and 2021 and to 20% for tax year 2022 onwards. Corporate Taxation Domestic passenger flights have resumed from 7 May 2020 following the release of a circular allowing business people and state officials involved in health and Relaxation of travel Asia Pacific Indonesia essential services to travel, under strict health protocols. The Minister of Transportation has ordered airlines to apply the maximum tariffs for flights. advisories The Indonesian Finance Ministry announced that there will be a stimulus package for tourism, restaurants and transportation, to be disbursed when Indonesia Stimulus Package for Asia Pacific Indonesia resumes its economic movements. Travel & Tourism Sector An airline based in Indonesia has secured an IDR 1 trillion (USD 68 million) loan facility from the Indonesian Export Financing Agency, or Indonesian Eximbank, to Government Aid for Asia Pacific Indonesia support the airline's service export activities. Airlines Indonesia and Singapore have agreed to launch a Reciprocal Green Lane (RGL) arrangement for essential business and official travel. Applications will begin on 26 October 2020. There will be two points of entry for the RGL on each side: Batam Centre Ferry Terminal and Jakarta's Soekarno-Hatta International Airport for Relaxation of travel Indonesia and Tanah Merah Ferry Terminal and Changi Airport for Singapore. Travelers will have to take the first PCR test 72 hours before departure, and the advisories Asia Pacific Indonesia second test upon arrival at the airport or ferry terminal. They will need to bear the costs of the tests. The Indonesian government has announced an IDR641 trillion (US$ 43 billion) economic recovery stimulus package. Airlines are among 19 sectors that will receive Corporate Taxation Asia Pacific Indonesia a corporate tax cut from 25 percent to 22 percent, while workers will be exempt from income taxes. The IDR641 trillion (US$ 43 billion) stimulus package from the Indonesian Government includes working capital for an airline based in Indonesia valued at IDR 8.5 Government Aid for Asia Pacific Indonesia trillion (US$ 573 million). Airlines Indonesia intends to start "Travel Bubble" discussions with 4 countries, Australia, China, Japan and South Korea, as many tourists and foreign investors in Relaxation of travel Asia Pacific Indonesia Indonesia come from these countries. advisories The Coordinating Ministry for Maritime Affairs and Investment has permitted airlines based in Indonesia to increase their flight ticket prices as long as they take Other Asia Pacific Indonesia reference from the price ceiling, in response to the seat cap imposed by the government as part of COVID-19 measures. The House of Representatives has given the green light for the Government to provide IDR 8.5 trillion (US$ 583 million) to an airline based in Indonesia in the form of Government Aid for a mandatory convertible bond (MCB). The MCB has an expected tenor of three years and will require conversion of the said bond into stocks in accordance with the Airlines Asia Pacific Indonesia contractual conversion date. Indonesia is finalizing a travel corridor with the United Arab Emirates to facilitate “essential business trips”. The agreement would exempt certain travelers from a Relaxation of travel Asia Pacific Indonesia two-week quarantine measure when traveling between the two countries. advisories Indonesia has announced that the essential business travel corridor arrangement with the Republic of Korea has been agreed upon and will be inaugurated on 17 Relaxation of travel August 2020. Through this agreement, business travelers from the Republic of Korea can enter Indonesia and will be exempt from a 14-day quarantine requirement advisories Asia Pacific Indonesia if they hold a negative COVID-19 certificate issued in the Republic of Korea. The Indonesian DGAC has granted a slot waiver for NW20 on reciprocal basis for Jakarta (CGK), Surabaya (SUB) and Denpasar (DPS) airports for international and Slots Asia Pacific Indonesia domestic flights, on the condition that international slots are returned to the coordinator at least two weeks prior to operation. Asia Pacific Japan Asia Pacific Japan NGO Airport - 10% discount for International Terminal 1 check-in counter fee and shared check-in system fee from March to May 2020 Airport Charges NRT Airport - Narita Airport has announced a further 6 months extension of payment of applicable charges between May and September 2020. April-June Landing and Parking charges payment due dates have already been extended by 3 months as part of the previous measures announced in March but as a result of the newly announced extension, the due date for the April invoice which has already been issued will also be extended to 2 November. In addition, a 50% reduction will Airport Charges be applied on May-July invoices for rental within passenger terminal buildings and No.2 parking building, and a number of facility user charges. Asia Pacific Japan
IATA overview - COVID-19 Announced relief measures Page 29 of 70 11-01-21 (New or updated measures since last week highlighted in yellow) Relief measures update 11 January 2021
OPERATIONAL AND MARKET DATE NEW MEASURE / REGION COUNTRY ANNOUNCED RELIEF MEASURES FINANCIAL REGULATORY STIMULATION ADOPTED MODIFIED
Kansai Airport has revised its earlier announced incentive package and extended the applicability of landing charge discount to all international flights till December 2020 (previously up to October 2020). The extension also means that the targeted discount for airlines operating 4 or more flights per month will now Airport Charges Asia Pacific Japan start from January 2021 instead of November 2020. The Japanese Government has announced the introduction of a 45% discount on Landing and Parking charges for domestic services at government managed airports such as HND and OKA from August 2020 (invoiced in September) to February 2021 (invoiced in March). The discount is not applicable to privatized airports Airport Charges Asia Pacific Japan such as NRT/NGO/KIX/ITM/FUK/CTS. Narita Airport has announced a temporary suspension of its incentive programs and the introduction of a temporary reduction of airport user charges for scheduled passenger flights, applicable from April 2020 until the number of passenger flights exceeds 50% of the FY2019 actual number of flights. Landing and Airport Charges parking charges for domestic flights will be 100% waived while the reduction for international flights will depend on aircraft MTOW, with a reduction of JPY30,000 Asia Pacific Japan per landing for aircraft with MTOW less than 100 tons and JPY 70,000 per landing for all other aircraft. Tokyo International Airport Terminal (TIAT) at Haneda (HND) airport is extending its discount program to the end of December 2020 (previously up to September 2020). The discount program comprises a 20% discount for office and lounge rents, as well as for facility usage fees (e.g. counter, BHS, PBB usage fee). Airport Charges Asia Pacific Japan Hokkaido Airports Corporation is extending the 20% office rent discount at Sapporo Chitose Airport (CTS) till the end of November 2020 (previously up to Airport Charges Asia Pacific Japan September 2020). The governments of Japan and the Republic of Korea have agreed to resume short-and long-term business travel between the two countries from 8 October 2020. Relaxation of travel For short-term business trips, travelers are exempted from the 14-day quarantine on condition of a negative COVID-19 certificate and submission of itinerary. advisories Asia Pacific Japan 6 months deferral of landing, parking, security charges without late payment penalty for government managed airports such as HND and OKA for flights between Airport Charges Asia Pacific Japan 26 March and September 2020 6 months deferral of ATC charge payments at all airports for flights between 26 March and September without late payment penalty ANSP charges Asia Pacific Japan 1-year deferral of income and fuel taxes without penalty, subject to approval by the taxation office
Corporate Taxation Asia Pacific Japan Japan Civil Aviation Bureau has confirmed to extend the waiver for NRT, HND, FUK, KIX and CTS for flight reductions caused by COVID-19, for the full Summer Slots Asia Pacific Japan 2020 season. The waiver is on a reciprocal basis. The Japanese government announced a support package for the aviation industry to help it weather the COVID-19 crisis. Included in the package is a deferral in Fuel Costs and payment of the aviation fuel tax for domestic flights by one year. The standard rate for the aviation fuel tax applicable on most domestic routes is 18,000 JPY/KL Fees Asia Pacific Japan (approximately 63 USc/gal). HND Airport - 20% reduction in office rent, lounge rent, check in counter facility charge, aerobridge and BHS charges from April 2020, that were due to expire in Airport Charges Asia Pacific Japan June 2020, have now been extended till September 2020. In addition, the planned increase in counter charge from April has been suspended. KIX Airport - Waiver of parking charges for grounded aircraft. For regular operations, when aircraft is staying longer than original schedule due to Covid-19, the parking charge for originally scheduled hours will be levied, whereas the charge for parking hours exceeding the said originally scheduled hours will be waived. Airport Charges Asia Pacific Japan Application and approval process apply and the waiver is valid till May 2020. An airline holding company has secured JPY950 billion (US$8.8 billion) in loans, including up to JPY350 billion (US$3.3 billion) from the Development Bank of Japan Government Aid for Asia Pacific Japan (DBJ), to help it weather the coronavirus crisis. Airlines CTS airport - In addition to the deferral of payment by two months for invoices issued in May to July 2020 (i.e. for invoices with due date of 31 May, airlines are allowed to pay by 31 July), the following relief measures for airlines have been announced: - 20% discount for office rent invoices issued in June and July 2020 Airport Charges - 6 months deferral of landing, parking and security charges for June-July 2020 - waiver of landing, parking and security charges for charter cargo flight in June-July 2020 (when total discounted amount reaches JPY10 million, this relief Asia Pacific Japan measure will cease) The applicable period for government subsidies of the paid leave allowance when furlough is caused by COVID-19 has been extended to 31 December 2020 (from 30 September 2020). The maximum allowance per day is JPY 15,000 (US$ 140). The government added that this support will be continued in 2021 but the Wage Subsidies Asia Pacific Japan conditions and amount will be reviewed. Payment of both the International Tourist Tax (code TK) and the Consumption Tax (code JP) can be deferred upon request to the National Tax Authority (NTA) by airline taxpayers facing difficulties due to COVID-19 and based on certain eligibility criteria. If the payment deferral request is granted by the NTA, it is for a period Industry Taxation Asia Pacific Japan of up to one year. Asia Pacific Japan The Japanese cabinet approved a JPY 117 trillion (USD 1.1 trillion) set of new relief measures. General
IATA overview - COVID-19 Announced relief measures Page 30 of 70 11-01-21 (New or updated measures since last week highlighted in yellow) Relief measures update 11 January 2021
OPERATIONAL AND MARKET DATE NEW MEASURE / REGION COUNTRY ANNOUNCED RELIEF MEASURES FINANCIAL REGULATORY STIMULATION ADOPTED MODIFIED
The Japanese Government has announced steps to reopen the domestic tourism sector. Intra-prefecture tourism is allowed till 9 July 2020. From 10 July 2020, inter-prefecture travel will be allowed. The government has also announced a stimulus package “GO TO CAMPAIGN” from late July 2020 to support domestic Stimulus Package for tourism by subsidizing 50% of domestic travel (up to JPY 20,000 per night) and issuing coupons that can be used at souvenir shops. A total budget of JPY 1.7 Travel & Tourism Sector trillion (US$15.7 billion) has been allocated for the campaign. The Japanese Government has announced that residents of Tokyo who travel to/from Tokyo will also Asia Pacific Japan be included in this campaign, effective 18 September 2020, in light of the decrease in COVID-19 cases in Tokyo. The Japanese government is looking at an easing of its entry ban for travelers from Thailand, Vietnam, Australia and New Zealand, in consideration of the subsiding Relaxation of travel Asia Pacific Japan of infections in these States and their strong business ties with Japan. advisories The Japanese Government has announced the following: - Extension of government subsidy for leave allowance of furloughed staff (JPY 15000/day) till December 2020 (previously up to September 2020) - Extension of deferral for landing, parking and security charges at government-managed airports to March 2021 (previously up to September 2020) - Extension of deferral for ATC charges at all airports till March 2021 (previously up to September 2020) General - For privatized airports, when the discount is made for airport charges (rent, landing, parking), such discount is included as a tax deduction. Concession fees will be deferred and the concession period will be reviewed to ensure the current liquidity. - Extension of deferral for International Tourist Tax, fuel tax, corporate tax and fixed assets tax, when the application is approved by the taxation office, to March Asia Pacific Japan 2021 (previously up to a year) Japan has relaxed entry restrictions for travelers from Australia, Brunei, mainland China, Hong Kong, Macau, New Zealand, South Korea, Singapore, Taiwan, Thailand and Vietnam. These travelers will be exempted from testing upon arrival as long as they observe a 14-day quarantine and do not use public transport Entry Restrictions during that period. Japan will also conditionally exempt business travelers and returnees from the 14-day quarantine policy if they are residents of Japan and did Asia Pacific Japan not spend more than seven days at their overseas destinations. The Japanese government lifted its final restrictions on inter-prefecture travel effective 19 June 2020. Relaxation of travel Asia Pacific Japan advisories Kansai Airports have announced a new incentive scheme for airlines applicable from July 2020 to March 2021. Discount on landing charges (starting from 40% for short haul flights and 60% for mid and long haul flights in July and August 2020 and gradually decreasing to 5% and 10% respectively by March 2021) will be given Airport Charges automatically for 3 consecutive months for each route once an airline starts operating 4 or more flights per month for that particular route. No discount will be Asia Pacific Japan given if an airline launches flights in February-March 2021. The Japanese Prime Minister announced that Japan will begin to grant re-entry to foreign residents who have been locked out of the country by a travel ban aimed at limiting the spread of COVID-19. He added that the government will enter into discussions with 12 Asian economies (China, South Korea, Taiwan, Brunei, Relaxation of travel Cambodia, Hong Kong, Laos, Macau, Malaysia, Mongolia, Myanmar and Singapore) on ways to safely resume travel, The re-entry of foreign residents irrespective of advisories Asia Pacific Japan their specific visa status will take place gradually. The Government of Japan (GOJ) has announced that it will implement a special framework for selected international visitors, including business travelers. The GOJ has named Vietnam, Thailand, Australia and New Zealand as the candidates for this framework and will consult with its counterparts from these States. Additional Entry Restrictions quarantine measures being considered under this framework include the presentation of a certificate of the result of pre-entry PCR testing and keeping location Asia Pacific Japan data for 14 days after entry into Japan. Hokkaido Airport has announced the extension of relief measures (waiver of landing, parking and security charges) for charter cargo flights and the 20% office rent Airport Charges Asia Pacific Japan discount for another 2 months to September 2020. Similar relief measures for other flights have expired at the end of July 2020 and will not be extended. The following landing charge discounts have been made effective immediately by Hokkaido Airport: (1) Discount for new routes - Applicable routes: New routes (both domestic and international) - Landing charge discount: 1st year 100%, 2nd year 75%, 3rd year 50%, 4th year 25%, 5th year no discount Airport Charges
(2) Discount for late night/early morning operations (International only) - Applicable landing time: 2000-0900 HRS Asia Pacific Japan - Landing charge discount: 50% for 5 years Kansai Airports (KIX) has extended its incentive scheme announced in June 2020: - From : Landing charge discount is applied to all airlines in July-August 2020. After September 2020, some restrictions are applicable. Airport Charges Asia Pacific Japan - To: Landing charge discount is applied to all airlines in July-October 2020 (i.e. 2 months extension). After November 2020, some restrictions are applicable. Japan and Singapore have agreed to resume essential business travel, with an agreement expected to be finalised by early September 2020. Relaxation of travel Asia Pacific Japan advisories Japan and Malaysia have agreed that they may ease COVID-19 related travel restrictions for expatriates in early September 2020, provided they take Relaxation of travel Asia Pacific Japan precautionary measures such as a 14-day self-quarantine period after entering their respective countries. advisories
IATA overview - COVID-19 Announced relief measures Page 31 of 70 11-01-21 (New or updated measures since last week highlighted in yellow) Relief measures update 11 January 2021
OPERATIONAL AND MARKET DATE NEW MEASURE / REGION COUNTRY ANNOUNCED RELIEF MEASURES FINANCIAL REGULATORY STIMULATION ADOPTED MODIFIED
Japan plans to ease its COVID-19 entry restrictions on foreign nationals with resident visas starting September 2020. Re-entry will be permitted for visa holders, Relaxation of travel including permanent residents and exchange students, on condition that they undergo COVID-19 testing and quarantine for 14 days. The same policy applies to advisories Asia Pacific Japan Japanese citizens re-entering the country. Japan and Laos have reached an agreement to allow expatriates and long-stay residents to resume travel between the two countries as early as September 2020. Lao and Japanese travelers will still need to comply with a stay-home notice for 14 days after arriving and showing a negative COVID-19 test. In addition to the Entry Restrictions reopening of borders for long-term residents, the countries also agreed to speed up coordination through diplomatic channels in order to reboot business trips. Asia Pacific Japan Japan and Singapore have announced the launch of a reciprocal green lane (RGL) arrangement from 18 September 2020 to facilitate essential business and official travel between the two countries. This is the first such framework that Japan will implement with another country. Travel under the RGL arrangement will be Relaxation of travel subject to safeguards, including pre-departure and post-arrival testing as well as the need to adhere to a controlled itinerary for the first 14 days in the receiving advisories country. In addition, Japan and Singapore have also announced a residence track travel arrangement to provide for the movement of business executives and Asia Pacific Japan professionals who are work pass holders. Applications for the residence track will start on 30 September 2020. The Japanese government is considering a further easing of its entry restrictions to allow about 1000 foreigners to enter the country each day mainly for stays of three months or longer, with increased COVID-19 testing capacity at airports to accommodate them. The new regulations are expected to be rolled out as early as Entry Restrictions Asia Pacific Japan 1 October 2020. Asia Pacific Japan JCAB confirmed a full NW20 season slot waiver for Level 3 airports (NRT, HND, FUK) and alleviation for Level 2 airports (KIX,CTS), with conditions for eligibility. Slots Japan and China agreed to establish a travel bubble for business purposes between the two countries from 30 November 2020. Relaxation of travel Asia Pacific Japan advisories The Japanese government has approved a third stimulus package that includes a top-up of JPY 1.35 trillion to fund an extension of the Go to Travel domestic Stimulus Package for Asia Pacific Japan tourism scheme to June 2021, from the original end date of January 2021. Travel & Tourism Sector The airport operator of Kansai International Airport (KIX) has advised that the existing landing charge discount will be extended to March 2021 unconditionally to all international passenger flights. A new relief in the form of parking charges discount for aircraft that are consecutively parked at KIX for 72 hours is applicable from Airport Charges Asia Pacific Japan October 2020 to March 2021. Airlines must complete a waiver form to be eligible for the discount. The airport operator of New Chitose Airport (CTS) has advised that the existing 20% office rent discount will be extended to January 2021 (previously up to Airport Charges Asia Pacific Japan November 2020). Asia Pacific Lao People's Democratic Republic Department of Civil Aviation of Laos (DCAL) has issued exemptions measures for Personnel Licenses and Aircraft Operations from applicable requirements as Other Asia Pacific Lao People's Democraticprescribed Republic in the DCAL's licensing regulation during the COVID-19 Pandemic. Companies that have not filed and paid taxes for the period of April, May, and June 2020 will be exempted from the usual penalty of 0.1 percent of the tax due for each day of delayed payment and a Kip500,000 (US$55) fine. Companies that have not filed and paid their taxes from January 2020 will also be exempted from the Corporate Taxation Asia Pacific Lao People's Democraticaforementioned Republic penalties but this is deferred until 29 May 2020. Domestic flight operations are permitted to resume from 22 May 2020. Relaxation of travel Asia Pacific Lao People's Democratic Republic advisories Asia Pacific Malaysia Asia Pacific Malaysia Full slot waiver northern summer season 2020 (29 March to 24 October) Slots US$58 billion enhanced economic stimulus package announced. Some relief measures benefitting airlines include the wage subsidy program and electricity General Asia Pacific Malaysia discount. The Malaysian Aviation Commission (MAVCOM) has issued an FAQ on COVID-19 and has adopted a supportive stance towards airlines providing vouchers or rescheduling as refund options for flight cancellations. The FAQ states that given that the cancellation of flights by airlines is caused by extraordinary Passenger Rights Asia Pacific Malaysia circumstances, the refund options offered to passengers is a commercial decision by the airline. Malaysia Airports Holdings Berhad (MAHB) has shared the details of the Network Reconnecting Programme (NRP) to aid in the recovery of traffic at its airports. The incentives are valid from 1 July 2021 to 31 December 2021 for existing airlines resuming operations from any airports in Malaysia operated by MAHB. The NRP is split into two categories: - local airlines will receive a 6% discount (via credit note) on gazetted Passenger Service Charge for international services 12 months from the resumption date. Airport Charges Airlines must register a minimum of 30% load factor for each flight and payout is capped at 50% load factor. - foreign airlines will receive a 50% discount on landing charges (via credit note) for international services 12 months from the resumption date. Asia Pacific Malaysia Airlines introducing new routes will continue to benefit from the existing Airline Incentive Program III which is in effect until 31 December 2020. The Malaysian Government announced an additional MYR10 billion (US$2.3 billion) economic stimulus package. Airlines will benefit from the Wage Subsidy General Asia Pacific Malaysia program that will receive additional funding of MYR7.9 billion (US$1.8 billion), bringing the total allocation to MYR13.8 billion (US$3.2 billion).
IATA overview - COVID-19 Announced relief measures Page 32 of 70 11-01-21 (New or updated measures since last week highlighted in yellow) Relief measures update 11 January 2021
OPERATIONAL AND MARKET DATE NEW MEASURE / REGION COUNTRY ANNOUNCED RELIEF MEASURES FINANCIAL REGULATORY STIMULATION ADOPTED MODIFIED
Deferral of monthly income tax installment payments for businesses in the tourism sector (travel agencies, hotel operators and airline companies): from 1 April 2020 to 30 September 2020. Two month extended grace period for companies to electronically file their 2019 income tax returns (for companies with financial Corporate Taxation Asia Pacific Malaysia year ending July 31 to Nov 30). Extension of time until 30 April 2020 for any indirect tax returns that are due on 31 March 2020. Full remission of penalty for these returns that are submitted within Industry Taxation Asia Pacific Malaysia the extended period. The Malaysian Aviation Commission (MAVCOM) has accorded airlines some flexibility in complying with the Malaysian Aviation Consumer Protection Code 2016 (MACPC) in view of the COVID-19 situation: 1. Extended timeline of 60 days for resolution of complaints and remittance of refunds, instead of the 30-day timeline under the MACPC. This will be applicable to all complaints and refund requests received from 1 February 2020 to 30 September 2020. Passenger Rights 2. Waiver of requirements under the MACPC on communicating to the passengers and the public information about any change of flight status. This is applicable to affected flights from the period of 1 February 2020 to 30 September 2020. Airlines shall however endeavor to notify the consumers as soon as the airlines become Asia Pacific Malaysia aware of any flight change. Malaysia Airports Holdings Berhad (MAHB) has confirmed a three-month (May to July 2020) moratarium on all gazetted aeronautical charges such as aircraft landing and parking fees, with a possibility of further extension, if necessary, to help airlines with their cash position. Discussion is ongoing with the Malaysian Government on financial relief measures for its airline customers. MAHB has also offered the following extensions: Airport / ANSP 1) Credit extension of 90 days for tenancy (commercial services) for all payment billed from 01 May 2020 until 30 Sep 2020 charges 2) Credit extension of 90 days for all gazetted aeronautical charges billed from 01 Apr 2020 until 30 Sep 2020 Asia Pacific Malaysia 3) Further extension of deferment of parking and landing charges invoices from 22 Mar to 14 Apr until the MCO/CMCO is lifted Malaysia unveiled a MYR35 billion stimulus package to help the economy recover from the impact of COVID-19 and the subsequent movement control order (MCO). The relief measures include a three-month extension for the deferment of payment of tax instalments from 1 October to 31 December 2020, applicable to Corporate Taxation Asia Pacific Malaysia businesses in the tourism industry including airlines. Malaysia has transitioned to Recovery Movement Control Order (RMCO) phase and inter-state travel is allowed. All public transport services including flights are now allowed to operate at full capacity. Malaysia is also considering the possibility of allowing cross-border travel using the "green bubble" countries method, with potential partner neighbouring countries like Singapore, Brunei and Thailand. The Health Ministry has determined that Singapore and Brunei are green zone Relaxation of travel countries and the government has agreed to allow citizens from both countries to enter Malaysia without getting prior approval from the Immigration Department advisories and not require them to undergo COVID-19 screening test. However, this must be reciprocated and the Ministry of Foreign Affairs is in talks with its counterparts. Asia Pacific Malaysia The Ministry of Tourism, Arts and Culture has launched a domestic tourism recovery programme to revive the sector following the COVID crisis. Stimulus Package for Asia Pacific Malaysia Travel & Tourism Sector Malaysia will allow expatriates in top management positions and medical tourists to enter the country without the need for permission from the Immigration Department. However, they must undergo a COVID-19 screening test. Expatriates with Employment Pass category 1 (EP1), Professional Visit Pass and Resident Entry Restrictions Talent Pass, such as holding a high management position in a company can enter the country and must undergo COVID-19 screening at their respective home Asia Pacific Malaysia countries before their departure or upon arrival in Malaysia if their country of origin does not offer a swab test. The cross-border travel arrangements between Malaysia and Singapore have begun on 17 August 2020. Under the guidelines, the Periodic Commuting Relaxation of travel Arrangement (PCA) will allow up to 2000 travelers from each side daily, while 400 eligible travelers from each side are allowed to travel under the Reciprocal Green advisories Asia Pacific Malaysia Lane (RGL) arrangement each week. The Ministry of Transport has confirmed that in preparation for the opening up of the aviation sector, the Government had, through the economic stimulus Airport Charges Asia Pacific Malaysia package, agreed for Malaysia Airports Holdings Berhad (MAHB) to reduce landing and parking charges. IATA is seeking the implementation details from MAHB. Malaysia Airports Holdings Berhad (MAHB) has launched the Network Reconnecting Program to aid in the recovery of traffic at its airports. The incentives are valid from 1 July 2020 to 31 December 2021 for existing airlines resuming operations from any airports in Malaysia operated by MAHB. IATA is currently seeking the full Airport Charges details of the incentives and their applicability. Airlines introducing new routes will continue to benefit from the existing Airline Incentive Program III which is still in Asia Pacific Malaysia effect until 31 December 2020. Asia Pacific Malaysia Malaysia Airports (Sepang) has officially confirmed waiver of the 80-20 rule at Kuala Lumpur International Airport for the Northern Winter 2020 season. Slots Malaysia will allow foreign spouses and children of citizens who do not hold long-term permits to enter the country, as long as they apply for the necessary permits Entry Restrictions Asia Pacific Malaysia as soon as they pass customs and immigration at border entry points. The Immigration Department has announced that Malaysians who are in possession of long-term foreign passes, such as work passes or permanent resident Relaxation of travel passes from foreign countries, and have returned to Malaysia during the movement control order (MCO) period are allowed to re-exit without obtaining approval advisories Asia Pacific Malaysia from the Immigration Department with immediate effect.
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OPERATIONAL AND MARKET DATE NEW MEASURE / REGION COUNTRY ANNOUNCED RELIEF MEASURES FINANCIAL REGULATORY STIMULATION ADOPTED MODIFIED
The Malaysian Healthcare Travel Council is proposing to allow patients from specified nations to arrive on commercial flights and enter via green zones, subject to Relaxation of travel clearance and permission from their own governments. The six countries identified for such green zone entry are Australia, Brunei, Japan, New Zealand, Singapore advisories Asia Pacific Malaysia and the Republic of Korea. The Malaysian Government has announced the Kita Prihatin Supplementary Initiative Package worth MYR 10 billion to bolster the country's economy in weathering the impact of COVID-19. The package includes the implementation of an MYR 2.4 billion Wage Subsidy Programme 2.0. The wage subsidy will be given to affected employers who had suffered at least a 30% loss since the Recovery Movement Control Order period, compared to last year. The wage subsidy is given up to three Wage Subsidies months at a rate of MYR 600 per month for each employee, up to a maximum of 200 people. Applications will be open from 1 October to 31 December 2020. Asia Pacific Malaysia The Civil Aviation Authority of Malaysia (CAAM) has issued a notice to allow a deferment for payment of fees and charges relating to approval or certificate renewal Other Asia Pacific Malaysia applications which are received from 1 October 2020 to 31 March 2021. The Civil Aviation Authority of Malaysia (CAAM) has issued a notice to allow a deferment for payment of fees and charges for personnel license renewal Other Asia Pacific Malaysia applications received from 1 November 2020 to 31 October 2021. Asia Pacific Malaysia The Malaysian Government has allocated MYR 50 million in its 2021 budget for reskilling and redeployment programs for 8,000 airline staff. Other Asia Pacific Malaysia Malaysia Airports has approved the WASB slot use relief package for Northern Summer 2021 (NS21) at KUL. Slots Malaysia Airports has announced a comprehensive rebate and payment program to encourage settlement of all outstanding payments, by offering a range of rebates and access to instalments scheme covering non-Passenger Service Charge, Office Rental, Other Charges and Late Payment Charges. These include Airport Charges rebate of up to 50% via up to 12 months instalments effective January 2021 for office rental in the period July - December 2020 and 30% rebate for non- Asia Pacific Malaysia Passenger Service Charge with 70% settlement via up to 6 months instalments effective January 2021 for July - December 2020. N Asia Pacific Maldives Asia Pacific Maldives Postponement of Maldives Airport Departure Tax bill deliberation due to COVID-19 outbreak Industry Taxation The Ministry of Tourism has issued its guidelines for restarting Maldives tourism. The document states that the borders will reopen on 15 July 2020. Passengers Restore Passenger Asia Pacific Maldives will not be required to perform PCR testing pre or on arrival. There are no new charges/fees imposed on travellers. Confidence Following the request by IATA for relief measures to airlines, Maldives Airport Company Limited (MACL) has announced incentives to aid in the resumption of flights in the form of discounts covering ground handling, landing, navigation and parking charges to all international scheduled airlines: Airport / ANSP - 100% discount for operations starting between 15 July - 31 August, applicable between 15 July - 27 October 2020 charges - 75% discount for operations starting between 1 September - 27 October, applicable between 1 September - 27 October 2020 Asia Pacific Maldives - 50% discount for operations starting or continuing on or after 28 October, applicable between 28 October 2020 - 26 March 2021 Maldives has approached India with a request to initiate an air bubble between the 2 countries. Relaxation of travel Asia Pacific Maldives advisories The Governments of Maldives and China are engaged in Director General level bilateral coordination talks focusing on the opening of borders and tourism. Relaxation of travel Asia Pacific Maldives advisories The Maldives Civil Aviation Authority has responded to IATA confirming that the reopening of airports in Maldives is effective 15 July 2020 and acknowledging the Relaxation of travel simplified entry and departure requirements (which includes no PCR test and quarantine), implementation from the CART recommendation and its Take-Off advisories Asia Pacific Maldives guidance and incentive schemes to airlines. Maldives Airports Company Limited (MACL) is offering rent discount to impacted airlines and airport partners at Male Airport (MLE): - 50% discount from 1 March to 15 July 2020 Airport Charges Asia Pacific Maldives - 25% discount from 16 July to 15 October 2020. Asia Pacific Maldives Maldives Airports Company Ltd has granted a conditional slot waiver at Velana International Airport for Northern Winter 2020. Slots Asia Pacific Myanmar The payment deadline for Social Security Contributions of employees is extended from “within 15 days after the end of relevant month” to “within 3 months after Corporate Taxation Asia Pacific Myanmar the end of relevant month” with effect from 20 March 2020 The Ministry of Hotels and Tourism (MOHT) conducted a survey on the impact of COVID-19 on Myanmar's tourism sector and is drawing up a recovery plan with the Restore Passenger Asia Pacific Myanmar support of the World Tourism Organization (UNWTO). Confidence The Department of Civil Aviation in Myanmar has released a letter advising of exemptions on aeronautical charges. The letter states that all aircraft which have landed, parked and operated at Domestic Airports, Airfields and Offshore in Myanmar Territories are being 100% exempted with effect from 1 March 2020 to 30 Airport/ANSP September 2020. International aircraft which have operated to and from Myanmar International Airports during the same period will receive 50% exemption on charges Asia Pacific Myanmar invoices issued by the Air Navigation Service (ANS). IATA has asked for further clarification of all details and intent. Myanmar has announced the resumption of domestic flights from 16 December 2020. However, passengers must undergo a COVID-19 test prior to departure. Relaxation of travel Asia Pacific Myanmar advisories Asia Pacific Nepal
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OPERATIONAL AND MARKET DATE NEW MEASURE / REGION COUNTRY ANNOUNCED RELIEF MEASURES FINANCIAL REGULATORY STIMULATION ADOPTED MODIFIED
Nepal will allow domestic and international flights to resume from 1 September 2020, but tourists will not be allowed in. Only Nepalis and diplomats will be allowed Relaxation of travel to take chartered and regular commercial flights to Nepal with the number of daily arrivals capped at 500. Meanwhile, Nepalis can also fly out from 1 September advisories Asia Pacific Nepal 2020. The Department of Immigration has announced the resumption of all regular visa services for foreign nationals. No late fees or penalties for visa renewal will be Entry Restrictions Asia Pacific Nepal charged until 27 September 2020. The Nepali Government will allow domestic airlines to operate flights to all destinations across the country from 17 September 2020. Relaxation of travel Asia Pacific Nepal advisories The Department of Immigration has announced the restoration of tourist visas and foreign visitors are now allowed to fly into Nepal. However, all foreigners should obtain a tourist visa from Nepali diplomatic missions abroad or they should have a pre-approval or recommendation letter from the concerned ministries for Entry Restrictions ensuring their ‘on-arrival’ visa at Kathmandu airport. Visitors must also have a negative COVID-19 test report obtained within 72 hours prior to their departure from
Asia Pacific Nepal the first port of call bound to Nepal. Asia Pacific New Zealand Asia Pacific New Zealand Full slot waiver northern summer season 2020 (29 March to 24 October) Slots Employee-wage subsidies for businesses that have at least a 30% decline in revenue for any month between January and June 2020 compared to the year before. Corporate Taxation Asia Pacific New Zealand The New Zealand Government introduced a temporary tax loss carryback rule which enables companies which incur a tax loss in their 2020 or 2021 income year to Corporate Taxation Asia Pacific New Zealand carry the losses back 1 year. This will enable COVID-19 impacted companies to access cash refunds of taxes paid in prior years. Asia Pacific New Zealand Fines and penalties for late filing of Goods and Services Tax (GST) have been suspended Industry Taxation The New Zealand government will extend the relief of passenger-based levies and airways fees to 31 December 2020, which would be an additional 4 months of financial support to airlines for the payment of passenger-based civil aviation safety levies and aviation security levies, and airways NZ fees. The extension covers Airport/ANSP invoices issued in respect of passenger travel and/or flights occurring between 1 September 2020 and 31 December 2020 but does not apply to border clearance charges Asia Pacific New Zealand levies. The New Zealand Government has extended the International Airfreight Capacity scheme until the end of March 2021. Government Route Asia Pacific New Zealand Funds On 19 March the NZ Transport Minister outlined the first tranche of the NZ$600 million aviation sector relief package: (1) Support to airlines to pay passenger-based government charges for the next 6 months (NZ$163 million) and to cover Airways related fees for the next six Airport/ANSP months (NZ$37 million), charges (2) 12-month deferment of fee rises/pricing reviews from border agencies (incl. CAA, Aviation Security Service, Customs, Airways) Asia Pacific New Zealand (3) Financial support for Airways in the face of declining revenue (NZ$70 million). The government has announced a NZ$ 900 million (US$ 524 million) loan facility for a local carrier. Government Aid for Asia Pacific New Zealand Airlines US$193 million of the US$350 million rescue package to be allocated to sustaining critical freight capacity on key routes in the form of an RFP grant Government Route Asia Pacific New Zealand Funds Airways NZ have advised that they will be maintaining FY20 prices throughout FY21. This defers the 4.2% increase scheduled for July 2020. They also advised that the Flexible Contingent Runway (FCR) project for Auckland airport has been cancelled which will save NZ$2.9 million over the next two years and remove an ANSP charges Asia Pacific New Zealand eventual NZ$32 million from the ANS charges cost base. These positive developments follow IATA's earlier requests to Airways NZ. New Zealand moved to Alert Level 2 at 11:59pm on 13 May 2020, allowing for the resumption of domestic travel. Relaxation of travel Asia Pacific New Zealand advisories The New Zealand government announced a NZ$400 million (US$240 million) support package for the tourism industry that will support two new programs to give Stimulus Package for operators advice and protect assets, a group to oversee the Tourism Recovery Fund and a public-private taskforce to work through current and future issues in Travel & Tourism Sector Asia Pacific New Zealand the sector. The New Zealand Government has approved a 12-month deferral of scheduled fee changes for customs’ clearance of imported and exported goods across New Zealand’s borders, with effect from 1 June 2020. They relate to:
(1) customs’ goods clearance fees Other (2) customs’ hourly rate for attendance outside working hours
Asia Pacific New Zealand (3) the recovery of certain costs incurred related to customs’ services for holders of intellectual property rights New Zealand moved to level 1 restrictions effective midnight on 9 June 2020. Restrictions on businesses and services have been lifted and physical distancing is no longer required on air travel or public transport. However, border controls remain in place, with compulsory managed quarantine for anyone entering the country Relaxation of travel and only New Zealanders and permanent residents and their families are allowed to enter the country. International air services are also expected to resume by end advisories Asia Pacific New Zealand June 2020.
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The New Zealand Ministry of Transport has announced a new support package available for airlines, called the Essential Transport Connectivity (ETC) scheme. The Government Route aim of the ETC scheme is to preserve capabilities that are essential to the aviation sector, which will be assessed on a case-by-case basis, so that capacity, Funds Asia Pacific New Zealand regional connectivity and essential services are maintained in the wake of COVID-19. Slot Coordination New Zealand Limited granted full season slot waiver for NW20, with conditions, for Auckland (AKL), Christchurch (CHC) and Wellington (WLG) Slots Asia Pacific New Zealand airports. The New Zealand government has announced the extension of the NZD 330 million International Airfreight Capacity (IAFC) scheme till November 2020. The Government Route scheme was launched in May 2020 to provide financial support for international airfreight carriers to guarantee airfreight capacity on key routes with airline and Funds Asia Pacific New Zealand carrier agreements and was due to expire by the end of August 2020. The slot Coordination board for New Zealand has agreed the entire WASB recommended approach for slot relief for Northern Summer 2021 (NS21) will apply to all Slots Asia Pacific New Zealand L3 airports in New Zealand: Auckland (AKL), Christchurch (CHC) and Wellington (WLG) airports. New Zealand and the Cook Islands have announced the launch of a reciprocal travel bubble from the first quarter of 2021, which will allow people to travel between Relaxation of travel the countries without quarantine. The New Zealand Cabinet has also given in-principle approval for a trans-Tasman travel bubble with Australia from the first advisories Asia Pacific New Zealand quarter of 2021. Asia Pacific Pakistan The State Bank of Pakistan has introduced a Refinance Scheme and Islamic Refinance Scheme to Support Employment and Prevent Layoff of Workers. The General Asia Pacific Pakistan scheme is available at 5% end user rate with 1% further reduction to taxpayers and covers 3 months wage bill. The schemes are available till 30 June 2020. The Pakistani Government has approved the resumption of limited domestic flight operations from 5 major airports, namely Islamabad, Karachi, Lahore, Peshawar Relaxation of travel Asia Pacific Pakistan and Quetta, in line with the easing of lockdown measures. advisories The Pakistan Civil Aviation Authority (PCAA) has confirmed the re-commencement of international flight operations to/from all international airports in Pakistan Relaxation of travel Asia Pacific Pakistan from 20 June 2020, 0001 PST, except Gwadar and Turbat Airports. advisories The Pakistan Civil Aviation Authority (PCAA) has allowed the restart of domestic flight operations to/from all Airports (except Turbat, Pangjur, Dalbadin, Zhob, Pasni, Relaxation of travel Asia Pacific Pakistan Moenjodaro, Nawabshah and Bahawalpur airports) from 6 August 2020. advisories The Government of Pakistan has announced that all types of international passenger operations are now allowed to/from all airports as available pre-COVID-19, i.e. Relaxation of travel Asia Pacific Pakistan 17 March 2020, but they will need to be conducted in accordance with established guidelines and applicable SOPs. advisories Asia Pacific Papua New Guinea Two-month extension on the lodgment of corporate income tax returns and personal income tax returns. Application for an installment arrangement for Corporate Income Tax and Personal Income Tax as well as withholding taxes due may be deferred by 21 days.
Corporate Taxation A one-month extension to 30 April 2020 has been provided of the Salary Wages Tax (SWT). In terms of wage subsidies, employees who become unemployed directly due to Covid-19 measures, such as lock downs, will be eligible to apply for a one-off payment of 20% of their own contributions up to a maximum of Asia Pacific Papua New GuineaK10,000. This amount will be non-taxable. Asia Pacific Papua New GuineaPriority will be given for the processing of GST refunds for medical services, hospitality, tourism, manufacturing, air transport and agriculture sectors. Industry Taxation Asia Pacific Philippines Asia Pacific Philippines Full slot waiver northern summer season 2020 (29 March to 24 October) Slots The filing and payment of monthly and quarterly VAT (BIR Forms 2250M and 2550Q), due between 20 March 2020 and 15 April 2020, has been extended for 30 Industry Taxation Asia Pacific Philippines calendar days without the imposition of penalties. Filing of VAT refund applications for the quarter ending 31 March 2020 is extended until 30 April 2020. The Philippines has lifted inbound entry restrictions for holders of investor visas and special retiree visas issued by special economic zones, subject to conditions Entry Restrictions Asia Pacific Philippines such as a valid and existing visa at the time of the entry and pre-booking of an accredited quarantine facility. The filing and payment of tax returns, including the Annual Income Tax Return, due between 20 March 2020 and 15 April 2020, has been extended for 30 calendar days without the imposition of penalties. Corporate Taxation
Asia Pacific Philippines Filing of applications for tax amnesty on delinquencies is further extended until 31 December 2020. One year deferment of landing and parking charges for domestic and international flights, applicable from 12 March 2020 at all CAAP-operated airports for local airlines only. Rental charges of all concessionaires operating at the terminals operated by CAAP and MIAA, including check-in counter charges, are waived for two Airport Charges Asia Pacific Philippines months effective 15 March 2020. Philippines has lifted the restrictions of non-essential outbound travel from 21 October 2020. Those on tourist visas are required to submit confirmed round-trip Relaxation of travel tickets and proof of adequate travel and health insurance. The Bureau of Immigration will also lift the antigen test requirement for travelers leaving the Philippines advisories Asia Pacific Philippines starting 1 November 2020. However, the test will still be done if the traveler’s country of destination requires a negative COVID-19 test certificate. The Bayanihan to Recover as One Act (Bayanihan II) has been signed into law by the President on 11 September 2020 and will allow distressed industries (including General Asia Pacific Philippines the airline industry) to tap into various financial assistance, including loans and loan guarantees.
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OPERATIONAL AND MARKET DATE NEW MEASURE / REGION COUNTRY ANNOUNCED RELIEF MEASURES FINANCIAL REGULATORY STIMULATION ADOPTED MODIFIED
Manila International Airport Authority (MIAA) is extending the waiver of rental charges for concessionaires in all its terminals including check-in counters usage and Airport Charges Asia Pacific Philippines the interest charges of late settlement of account. The waiver that was due to expire on 31 August 2020 is now extended till 31 December 2020. The Philippines will allow foreign nationals with existing long-term visas, especially permanent residents, to enter the country from 1 August 2020. However, this is Entry Restrictions Asia Pacific Philippines limited to foreigners with valid and existing visas at the time of the entry as no new entry visa will be accepted. The Civil Aviation Authority of Philippines, Manila International Airport Authority and Civil Aeronautics Board has officially confirmed 80-20 waiver at Ninoy Aquino International Airport (MNL) for the Northern Winter 2020 season, with a 2 weeks slots return window. Further details or refinements to the above stated policies will Slots Asia Pacific Philippines be released by Airport Coordination Australia and/or the Committee through pertinent NOTAMs as may be necessary. Domestic air services will resume after a 2-week suspension, following the easing of lockdown restrictions effective 19 August 2020. Relaxation of travel Asia Pacific Philippines advisories The President of the Philippines has eased an overseas travel ban on Filipino nurses and other medical workers who have overseas contracts and complete Relaxation of travel Asia Pacific Philippines documents as of 31 August 2020. advisories Asia Pacific Philippines The Bureau of Immigration has announced the easing of entry restrictions for travelers with investor visas. Entry Restrictions The Bureau of Immigration has announced that, effective 7 December 2020, former Philippine citizens (ie. Balikbayans), as well as their spouses and children Entry Restrictions Asia Pacific Philippines traveling with them, will be allowed entry to the country, subject to evidence of their former Philippine citizenship and other requirements upon arrival. A proposal was filed in Congress to extend relief measures beyond December 2020. Under the Bayanihan to Recover as One Act (Bayanihan 2), the Department of Transportation indicated that the package will include waivers of airport fees for Manila Ninoy Aquino International Airport (MNL) and other airports around the Airport Charges Asia Pacific Philippines country. Asia Pacific Korea, Republic of Financial support for local Low Cost Carriers (LCC) worth a total of KRW300 billion. Government Aid for Asia Pacific Korea, Republic of Airlines The Government has extended the earlier announced reduction and deferred payment measures to airlines and ground handling companies, including deferment of airport charges, 20% landing charge discount and waiver for parking charges from March till August 2020. Airport Charges Asia Pacific Korea, Republic of Asia Pacific Korea, Republic Slotof waiver NW19/20 for China, HKG flights Slots Aircraft property tax payment is suspended or reduced for full service carriers upon request to the tax authority. The deadline for the submission of corporate tax Corporate Taxation Asia Pacific Korea, Republic returnsof for 2019 is extended for one month to 4 May 2020 for the fiscal year ended 31 December 2019. VAT return due date may be extended by 3 months for businesses directly affected by COVID-19 upon application to the tax authority. Industry Taxation Asia Pacific Korea, Republic Simplifiedof VAT taxpayers (with revenue less than KRW 48 million per year or approx. USD 39,000 per year) will be exempt from VAT liability until the end of 2020 Increase in income tax deduction rate to 80% until June 2020 for spending on affected sectors such as aviation and tourism Industry Taxation Asia Pacific Korea, Republic of The government has promised financial support for local Full Service Carriers (FSC) worth a total of KRW2.9 trillion (US$2.36 billion). Government Aid for Asia Pacific Korea, Republic of Airlines Austria is resuming direct flights to South Korea and South Korea is in discussions with Vietnam and China on reopening business travel. Relaxation of travel Asia Pacific Korea, Republic of advisories The Korean government has announced a KRW 40 trillion (US$ 33 billion) relief fund. Details are expected to be finalized next week but it is expected that there will General Asia Pacific Korea, Republic beof additional support for Low Cost Carriers (LCCs). Asia Pacific Korea, Republic Incheonof International Airport Corporation (IIAC) has announced a 'Restarting Fund’ of KRW50 billion to boost the resumption of flights at ICN airport. General The Korean and Chinese governments are in discussion on the reopening of air routes. Relaxation of travel Asia Pacific Korea, Republic of advisories The Ministry of Land, Infrastructure and Transport (MOLIT) announced that it will permit airlines to pay fines imposed for violations of aviation safety regulations in Other Asia Pacific Korea, Republic instalments,of given the impact of coronavirus on the aviation industry. The Korean Development Bank will provide an airline based in the Republic of Korea with financing worth KRW 800 billion. This follows an earlier commitment of Government Aid for Asia Pacific Korea, Republic KRWof 1 trillion (US$ 843 million) in government-guaranteed bonds. Airlines The Government has announced plans to expand the special entry system for businessmen to Singapore, the UAE and Vietnam. Currently, this system is operated Relaxation of travel Asia Pacific Korea, Republic onlyof with China. This is to facilitate entrepreneur movement and export logistics. advisories The Republic of Korea and China are in talks to double the number of flights between the two countries to 20 a week, trying to reach an agreement to expand flights Relaxation of travel Asia Pacific Korea, Republic byof the end of July 2020. advisories Visa issuance by China for certain categories of travelers from the Republic of Korea (including students, employees hired to work in China and those with Entry Restrictions Asia Pacific Korea, Republic residenceof permits) is expected to resume in August 2020.
IATA overview - COVID-19 Announced relief measures Page 37 of 70 11-01-21 (New or updated measures since last week highlighted in yellow) Relief measures update 11 January 2021
OPERATIONAL AND MARKET DATE NEW MEASURE / REGION COUNTRY ANNOUNCED RELIEF MEASURES FINANCIAL REGULATORY STIMULATION ADOPTED MODIFIED
Korea Airports Corporation (KAC) has announced details of its recovery incentives scheme for domestic flights from July to September 2020 to aid in the recovery of traffic: - Passenger Recovery Incentive: KRW 1000 (domestic) for each additional passenger compared to previous month if the total number of passengers exceed 10% - Flights Recovery Incentive: Total monthly chargeable amount of landing charges will be based on the previous month's (lower) amount Airport Charges - Original Incentives Scheme: The condition that airlines have to fly at least 26 weeks to get incentives for 3 years will be waived from 21 January 2020 until the resumption of flights. A similar scheme is also under consideration for international flights and will be announced in due course. Asia Pacific Korea, Republic of The Republic of Korea and the United Arab Emirates (UAE) have launched a 'Fast Track ' program. Business travelers from the Republic of Korea who received an Relaxation of travel invitation from a UAE-based company will need to submit their COVID test results within 96 hours. If they receive a negative result from testing upon arrival, they advisories Asia Pacific Korea, Republic willof be able to start work immediately. The Ministry of Employment and Labor has decided to extend the designated period for special employment support for eight industries, including air transport. The support, which was scheduled to end on 15 August 2020, has been extended for 6 months till March 2021. The payment period will also be increased by 60 Wage Subsidies Asia Pacific Korea, Republic daysof from the current 180 days to 240 days. The Government has announced the latest round of relief measures which is expected to provide relief of KRW 29.1 billion in fixed expenses and KRW 83.2 billion in deferred payments. The government will also provide additional liquidity through state agencies on the condition that airlines take self-help measures and keep their workforce intact. The credit lines would be further extended to ground handling companies. The extensions for the reduction and exemption of charges as follows: - 4 month extension till December 2020 for the reduction of parking and landing charges (20% by Incheon International Airport Corporation and 10% by Korea Airport/ANSP Airports Corporation), as well as 100% reduction in apron charge charges - 3 month extension till March 2021 for the deferment of charges such as airport charges (excluding landing charge), apron charge and air navigation service charges - 50% rent reduction till December 2020 for airline lounges at international terminals and airline offices if passenger numbers are less than 80% of 2019 numbers Asia Pacific Korea, Republic of The Republic of Korea and Singapore have concluded a fast-lane arrangement from 4 September 2020. Eligible travellers will have to abide by the mutually agreed Relaxation of travel terms and prevailing public health measures in both countries. These conditions include pre-departure and post-arrival testing, as well as the need to adhere to a advisories Asia Pacific Korea, Republic controlledof itinerary for the first 14 days after their arrival. Northern Winter 2020 season slot waiver granted with conditions, subject to reciprocity, for Incheon (ICN), Jeju International Airport (CJU), Seoul (GMP) airports. Slots Asia Pacific Korea, Republic of The Republic of Korea and Vietnam have agreed to reciprocally allow business travelers to enter the country for short-term visits without the mandatory 14-day centralized quarantine. The agreement is expected to take effect on 1 January 2021. Travelers must furnish a certificate showing a negative COVID-19 test result Entry Restrictions Asia Pacific Korea, Republic onof arrival and are only allowed to engage in activities they have registered for as approved by the host country. The regional government of Jeju Island has allocated KRW 4 billion (US$ 3.3 million) to purchase shares of a local airline. Government Aid for Asia Pacific Korea, Republic of Airlines The regional government of Gangwon-do is tentatively allocating KRW 3 billion (US$ 2.5 million) to support a local airline. Government Aid for Asia Pacific Korea, Republic of Airlines The Government has pledged to provide two airlines based in the Republic of Korea with state financial support through the Key Industry Stabilization Fund. One Government Aid for Asia Pacific Korea, Republic airlineof will receive a capital injection of KRW 2.4 trillion (US$ 2 billion), while the other is expected to receive some KRW 190 billion (US$ 169 million). Airlines The Ministry of Land, Infrastructure and Transport (MOLIT) has announced a 6-month extension of relief measures for airport charges until June 2021. This includes a 10-20% reduction for landing charges and a 100% reduction of parking and apron charges. The extension is expected to save airlines around KRW Airport/ANSP 45.7billion (US$ 42 million). MOLIT has also announced the introduction of demand recovery incentives for passengers and cargo, including airport charges charges Asia Pacific Korea, Republic reductionof for newly launched or increased flights. N Asia Pacific Korea, Republic Theof Government has extended the paid leave subsidy for airlines for the period of January to June 2021. Wage Subsidies N Asia Pacific Singapore Announced a comprehensive Aviation Sector Assistance Package valued at US$80 million Government Aid for Asia Pacific Singapore Airlines Immediate short term-relief across the sector with 6 months' rebate on aircraft landing and parking charges, assistance to ground handling agents, and rental Airport Charges Asia Pacific Singapore rebates at Changi Airport Asia Pacific Singapore Reciprocal based waiver for NS20 Slots Asia Pacific Singapore Second economic relief package worth US$33 billion that includes funding 75% of salaries of aviation employees up to US$2,400 per month Wage Subsidies
IATA overview - COVID-19 Announced relief measures Page 38 of 70 11-01-21 (New or updated measures since last week highlighted in yellow) Relief measures update 11 January 2021
OPERATIONAL AND MARKET DATE NEW MEASURE / REGION COUNTRY ANNOUNCED RELIEF MEASURES FINANCIAL REGULATORY STIMULATION ADOPTED MODIFIED
Corporate Income Tax (CIT) rebate of 25% of tax payable, capped at S$15,000 (US$10,700) for the 2020 tax year. All companies with CIT payments due in the months of April, May and June 2020 will be granted an automatic three-month deferment of these payments. The CIT payments that are deferred from April, May Corporate Taxation Asia Pacific Singapore and June 2020 will be collected in July, August and September 2020, respectively. The air travel bubble between Singapore and Hong Kong is planned with one flight a day into each city with 200 passengers each way. This will increase to two flights a day into each city thereafter. Travelers have to take the dedicated flights but will have no restrictions on their travel purpose and do not have to follow a Relaxation of travel controlled itinerary. They will also not be subject to quarantine or stay-home notice. However, they must test negative on COVID-19 PCR tests within 72 hours advisories before their scheduled departure time. The initial start date has been postponed to beyond 2020 due to a spike in COVID-19 cases in Hong Kong. The exact start Asia Pacific Singapore date will be reviewed by late December 2020. Singapore and Germany have agreed to set up a 'green lane' for essential business and official travel. Operational details of the green lane, including the procedural Relaxation of travel Asia Pacific Singapore requirements, health protocols, and application process, will be announced at a later date. advisories Enhanced Aviation Sector Support Package worth US$243 million, more than 3 times the value of first package, which includes extension of rebates on aircraft Airport Charges Asia Pacific Singapore landing and parking charges, and rental rebates at Changi Airport til October 2020 Asia Pacific Singapore The Singapore government announced a third round of stimulus worth SG$5.1 billion (US$3.6 billion) including wage subsidies. General As part of its third stimulus package, the Airport Development Levy (ADL) for passengers departing (SG$10.80) or connecting (SG$3) through Singapore Changi Airport Charges Asia Pacific Singapore Airport will be waived for airline tickets issued between 13 April 2020 and 31 March 2021 for travel over the same period. Trade ministers from Australia, Canada, South Korea and New Zealand have agreed to facilitate the resumption of essential cross-border travel Relaxation of travel Asia Pacific Singapore advisories Singapore will lift its border restrictions for all visitors from mainland China and Australia’s Victoria state from 6 November 2020. Air Travel Pass (ATP) will be
required to enter Singapore. Additionally, visitors must travel on direct flights without transit and they must have remained in either mainland China or Australia in Entry Restrictions Asia Pacific Singapore the last 14 consecutive days prior to their arrival in Singapore. Singapore will gradually allow travellers to transit through Changi Airport from 2 June 2020, but with stringent measures to ensure that the passengers remain in Relaxation of travel Asia Pacific Singapore designated facilities in the transit area and do not mix with other passengers at the airport. advisories The Singapore government announced the fourth COVID-19 support package worth SG$ 33 billion. Together with the previous three support packages, this brings Singapore's COVID-19 support measures to a total of SG$ 93 billion, almost 20% of Singapore’s GDP. The additional measures include:
- One-month extension of the Jobs Support Scheme for all firms - Firms in the aerospace sector including those in Maintenance, Repair, and Operations, will now receive 75% wage support General - Deferment of planned increase in Central Provident Fund (Singapore's public pension system) contribution rates for senior workers by one year from 1 January 2021 to 1 January 2022. The Singapore government also announced that it will consider providing additional help for the aviation and tourism sectors which may take longer to reopen fully. Asia Pacific Singapore Singapore and New Zealand will start discussing the safe and gradual reopening of borders, including "green lane" arrangements between both countries to restore Relaxation of travel connectivity and facilitate short-term essential business and official travel. In addition, Singapore has also started talks with Malaysia, Australia, Canada and South advisories Asia Pacific Singapore Korea with the aim of gradually reopening borders and establishing new rules to facilitate essential travel. The "fast lane" agreement between Singapore and China for essential business travel will start on 8 June 2020 between the six Chinese provinces or municipalities directly under the central government - Shanghai, Tianjin, Chongqing, Guangdong, Jiangsu and Zhejiang - and Singapore. While approved travelers will be exempt Relaxation of travel from serving quarantine, they will be bound by strict measures including adhering to a pre-approved itinerary and undergoing COVID-19 testing before departure advisories Asia Pacific Singapore and upon arrival at their own expense. The Civil Aviation Authority of Singapore will freeze scheduled fee increases for this financial year. The freeze will apply to the following fees for the period from 1 April 2020 to 31 March 2021: a. Fees for inspection, testing or evaluation during the certification or approval process for the design, production or distribution of aircraft components or aircraft Other materials; b. Fees for safety inspections during the certification or approval process for the maintenance of aircraft or aircraft components; and Asia Pacific Singapore c. Fees for renewal of an approval or certificate for inspection, overhaul, repair, replacement and modification of aircraft or aircraft components. From 7 August 2020, all Singaporeans, permanent residents and long-term pass holders who travel abroad under permitted travel arrangements with certain countries will be able to tap on regular healthcare financing for their medical bills should they have symptoms of COVID-19 within 14 days of their return to Ensure access to travel Singapore. Previously, they were not eligible for any form of healthcare financing including government subsidies and were required to pay for the treatment in full insurance Asia Pacific Singapore on their own.
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OPERATIONAL AND MARKET DATE NEW MEASURE / REGION COUNTRY ANNOUNCED RELIEF MEASURES FINANCIAL REGULATORY STIMULATION ADOPTED MODIFIED
Singapore has announced an additional SGD 8 billion worth of COVID-19 support measures. They include: - SGD 187 million allocated to the aviation sector to extend the support measures in the Enhanced Aviation Support Package up to March 2021 - Extension of the Job Support Scheme to provide wage subsidy for local employees. For the aviation sector, the wage subsidy will be extended for seven months till March 2021 at 50%. The current wage subsidy of 75% for the aviation sector was due to expire in August 2020 - SGD 320 million support for domestic tourism in the form of tourism credit vouchers. General
Singapore is also formulating a scheme to help workers in industries heavily affected by COVID-19, including the aerospace industry, where they could be matched with surrogate employers and trained while waiting for the job market to improve. It would see workers being employed by companies for possibly 6 to 12 months Asia Pacific Singapore under a structured curriculum so that they gain industry-relevant skills. Singapore has relaxed entry and exit requirements for travel to/from Brunei and New Zealand. From 1 September 2020, some travellers coming to Singapore from Brunei and New Zealand will not be required to serve a stay-home notice but will take a COVID-19 test upon arrival instead. Singapore will also allow general travel Entry Restrictions to Brunei and New Zealand, as well as for students studying overseas. However, those intending to visit Brunei and New Zealand are advised to check the entry Asia Pacific Singapore requirements imposed by these countries, and take the necessary precautionary measures. Singapore is in discussion with Hong Kong, Indonesia and Thailand on cross-border travel arrangements to allow essential travel to resume. Relaxation of travel Asia Pacific Singapore advisories The Civil Aviation Authority of Singapore has officially confirmed a reciprocal-based slots use waiver for the Northern Winter 2020 season at Changi International Slots Asia Pacific Singapore Airport, subjected to a 4 weeks slots return window and the exclusion of newly allocated slots for NW20 from the waiver. Singapore has announced that it is piloting a new business travel pass for senior executives with regional or international responsibilities. While it is not country- specific, travelers on this pass will need to keep to a strict itinerary and comply with all travel restrictions or measures that are in place in the other countries that Relaxation of travel they are visiting. Reciprocal bilateral green lane conditions would also apply. Upon returning to Singapore, the travelers will be given the option of having a COVID- advisories Asia Pacific Singapore 19 test in lieu of a stay-home notice, and self-isolate until the results are released. Singapore has announced that it will allow foreigners who are short-term visitors travelling from Vietnam and Australia (excluding Victoria state) to apply for an Air Entry Restrictions Asia Pacific Singapore Travel Pass to seek entry into Singapore from 8 October 2020. Singapore has announced the unilateral lifting of border restrictions for visitors from Taiwan from 18 December 2020. Travelers from Taiwan will be able to apply for a single-entry Air Travel Pass (ATP) to enter Singapore provided they have been in Taiwan for 14 consecutive days before departure. Other travelers eligible to apply for an ATP include those from Australia, Brunei Darussalam, mainland China, New Zealand and Vietnam. Apart from the ATP, Singapore also allows travelers Entry Restrictions from the following countries to enter if they have a SafeTravel Pass approval letter issued by Singapore and meet the conditions: Brunei Darussalam, mainland Asia Pacific Singapore China, Germany, Indonesia, Japan, Malaysia and Republic of Korea. Singapore has announced the launch of new segregated travel lane arrangements from the second half of January 2021, which will allow short-term business travelers from all countries to enter Singapore without quarantine. Those who opt to use the lane will be transported from the airport to dedicated facilities where they will stay and work. There will be regular testing conducted throughout the duration of their stay, in addition to tests before departure from their home countries Entry Restrictions and upon arrival in Singapore. The travelers will also have to move within their pre-declared travel group of up to five people to reduce the risk of mass Asia Pacific Singapore transmission. The Singapore Government has announced that it will provide an additional SGD 84 million to the aviation sector to cushion the blow of the COVID-19 pandemic on workers and businesses, on top of the SGD 112 million Aviation Sector Assistance Package announced in February 2020 and the SGD 187 million Enhanced Aviation Support Package announced in August 2020. The additional support measures include funding to support the development, adoption and deployment of General innovative technologies and measures against COVID-19, as well as rebates for fees and charges, such as a 50% rebate for license fees payable for ground Asia Pacific Singapore handling and catering services at Changi Airport and Seletar Airport from 1 April 2020 to 31 March 2021. N Asia Pacific Solomon Islands The government has provided SBD 20 million funding for a local carrier in the form of cash injection and loan. Government Aid for Asia Pacific Solomon Islands Airlines Asia Pacific Sri Lanka Asia Pacific Sri Lanka Slot waiver northern winter 2019/20 for China, Hong Kong SAR flights Slots Asia Pacific Sri Lanka Sri Lanka has extended 80:20 waiver to the end of S20. Slots Sri Lanka has extended the validity period of all types of visas of foreigners who are currently in Sri Lanka for a period of 60 days. Relaxation of travel Asia Pacific Sri Lanka The validity period of all types of visas will be extended from 7 October 2020 to 5 December 2020. advisories An airline based in Sri Lanka has secured financial assistance from the government including new credit facilities from state banks. Government Aid for Asia Pacific Sri Lanka Airlines
IATA overview - COVID-19 Announced relief measures Page 40 of 70 11-01-21 (New or updated measures since last week highlighted in yellow) Relief measures update 11 January 2021
OPERATIONAL AND MARKET DATE NEW MEASURE / REGION COUNTRY ANNOUNCED RELIEF MEASURES FINANCIAL REGULATORY STIMULATION ADOPTED MODIFIED
The Sri Lanka Tourism Development Authority (SLTDA) has issued the Sri Lanka Tourism Operational Guidelines with Health Protocols. Foreign tourists will be Relaxation of travel allowed to visit from 1 August 2020 without quarantine on arrival if no symptoms are detected. The guidelines include several requirements, such as a 5-day advisories Asia Pacific Sri Lanka minimum stay and PCR tests prior to boarding and on arrival. IATA Is reviewing the guidelines and will make recommendations as necessary. The Sri Lankan Government is considering reopening the main international airport of the country, Bandaranaike International Airport, before 1 August 2020. Tourists are required to submit a PCR test report obtained before departing their respective countries and they will be subjected to another PCR test upon landing Entry Restrictions Asia Pacific Sri Lanka on the island. Accordingly, the tourists will be allowed to travel across the country only if the test results reveal they are negative to the virus. The Sri Lankan cabinet has granted approval for an airline based in Sri Lanka to receive USD 75 million in new loans from 2 state banks to support the recovery Government Aid for Asia Pacific Sri Lanka process. Airlines Asia Pacific Sri Lanka The slot waiver is extended for CMB through the full northern winter 2020/21 season, subject to conditions. Slots The Sri Lankan Government has announced its decision to waive the Embarkation Tax (US$ 60) for international passengers departing Mattala Rajapaksa International Airport (HRI) effective for tickets issued and travel on/after 2 October 2020 to 30 September 2022. A partial waiver (reduced to US$ 30) will apply to Industry Taxation Asia Pacific Sri Lanka passengers using Ratmalana Airport (RML) for tickets issued and for travel on/after 2 October 2020 to 30 September 2021. The Government has approved the proposal by the Ministry of Tourism to waive the landing and parking fees at Mattala and Ratmalana airports for the period 26 December 2020 to 19 January 2021. The airports will be opened in line with the health recommendations as a pilot project ahead of plans to open the airports to Airport Charges Asia Pacific Sri Lanka foreign tourists. N Sri Lanka will re-open its airports to tourists in accordance with health guidelines from 21 January 2021. This means that the airports including Bandaranaike Entry Restrictions Asia Pacific Sri Lanka International Airport (CMB) will re-open for commercial flights following a closure of 10 months. N Asia Pacific Thailand Relief package presented including reduction on landing/parking charges, ATC charges and other airport expenses such as office rental. The package is pending Airport / ANSP Asia Pacific Thailand Cabinet’s approval. charges Asia Pacific Thailand Full slot waiver northern summer season 2020 (29 March to 24 October) Slots Tax relief package with measures such as deferment of corporate income tax for businesses including airlines and reduction of withholding tax service fee.
Extend annual corporate income tax filing and payment for companies or juristic partnerships that are not listed on the Stock Exchange of Thailand from May 2020 Corporate Taxation to 31 August 2020. Extend half-year corporate income tax filing and payment for companies or juristic partnerships that are not listed on the Stock Exchange of Asia Pacific Thailand Thailand from August 2020 to 30 September 2020 Asia Pacific Thailand Extend monthly indirect tax (VAT, specific business tax, and other taxes) filing and payment for affected operators by 1 month. Industry Taxation Reduction of CAAT regulatory fee from THB 15 to THB 10 for passenger arrival from/departure to 11 jurisdictions: China PRC, China Hong Kong, China Macau, Airport Charges Asia Pacific Thailand Chinese Taipei, France, Germany, Iran, Italy, Japan, Singapore and South Korea. The fee reduction is applicable from 1 Apr to 31 Dec 2020. Discount for aerobridges contact gates and office rental for flights from all airports owned by AOT and DOA to 11 jurisdictions: China PRC, China Hong Kong, China Airport Charges Asia Pacific Thailand Macau, Chinese Taipei, France, Germany, Iran, Italy, Japan, Singapore and South Korea. The discount level is 100% for 2020 and 50% for 2021. Fuel tax for domestic routes is reduced from THB4.6 per liter to THB0.2 per liter. Fuel Costs and Asia Pacific Thailand Fees The Government added 5 countries (Cambodia, Indonesia, Laos, Malaysia and Myanmar) to its list of countries and territories considered as high risk for the COVID- 19 virus infection. This means that the charges reduction announced earlier (such as discount for aerobridge contact gates and reduction in regulatory fee) will Airport Charges Asia Pacific Thailand now be extended to flights operating to/from these countries as well. AOT has announced additional measures to extend the applicability of previously announced discounts to all tenants (and not only local carriers) such as the 50% reduction in office and state property rents. Airlines and concessionaires which have suspended operations will not owe rent or concession charges for 9 months Airport Charges (April to December 2020) or until resumption of their operation. A 50% reduction in landing charges and parking charges will be offered to all airlines which are still Asia Pacific Thailand operating flights on all domestic and international routes during the same period. Reduced ANS (Enroute and TNC) charges (50% for Domestic and 20% for International flights to/from high risk countries). Exemption of interest charges for 90 days on monthly ANS invoices between 22 March and 22 September 2020. ANSP charges Asia Pacific Thailand AeroThai advised that this discount will be applied to all international flights on all routes for the period of 1 June – 31 December 2020. CAAT has granted permission to 28 airports in Thailand to resume domestic services from 7 a.m. to 7 p.m. All passengers must undergo health screenings and Relaxation of travel Asia Pacific Thailand follow disease control measures at the airports and provinces of their destinations. advisories The "We Travel Together" domestic travel campaign is expected to be extended till April 2021, to coincide with the Songkran festival. Stimulus Package for Asia Pacific Thailand Travel & Tourism Sector Thailand has introduced tax relief measures, where companies that have taken out low-interest loans (soft loans) can claim a tax deduction of 1.5 times the interest expense paid from 1 April 2020 to December 2020, subject to conditions. Companies that do not lay off employees can also claim a tax deduction of 3 times the Corporate Taxation Asia Pacific Thailand wage expenses paid from April 2020 to July 2020, subject to conditions. These measures only apply to eligible SMEs, however.
IATA overview - COVID-19 Announced relief measures Page 41 of 70 11-01-21 (New or updated measures since last week highlighted in yellow) Relief measures update 11 January 2021
OPERATIONAL AND MARKET DATE NEW MEASURE / REGION COUNTRY ANNOUNCED RELIEF MEASURES FINANCIAL REGULATORY STIMULATION ADOPTED MODIFIED
CAAT has signed an order which will allow Phuket International Airport to re-open from 16 May 2020, limited to domestic flights. Relaxation of travel Asia Pacific Thailand advisories The Thai government announced plans to boost domestic tourism in the third quarter, which will be financed by some of the THB1 trillion (US$31.3 billion) the Stimulus Package for Asia Pacific Thailand government will borrow to reduce the impact of the pandemic on jobs, although details are not finalized. Travel & Tourism Sector The Thai parliament approved a THB7 1.9 trillion (US$60 billion) stimulus package to counter a recession. The package includes THB555 billion spending for General Asia Pacific Thailand workers and farmers. The Ministry of Finance announced that the soft loans to 8 Thai registered airlines are at the final approval process, with a total of THB 24.15 billion expected to be Government Aid for Asia Pacific Thailand loaned at a 2 percent interest rate for five years and the first payment will start from January 2021. Airlines The Thai Cabinet has approved measures worth THB 22.4 billion (USD 722 million) to encourage domestic travel, including subsidies for accommodation and ticket Stimulus Package for Asia Pacific Thailand costs. For air tickets, the government will provide 40% support, up to a limit of THB 1,000. Travel & Tourism Sector Thailand is looking at a proposed relaxation of travel restrictions, to allow certain foreigners, from places deemed as low risk, such as New Zealand, Australia, Relaxation of travel Japan, Taiwan and some Chinese cities, to enter Thailand. The proposal is expected to be submitted soon to the Centre for COVID-19 Situation Administration advisories Asia Pacific Thailand (CCSA), which is chaired by the Thai Prime Minister. The Civil Aviation Authority of Thailand (CAAT) advised that the Thai Government has approved a new relief package for airlines. Aircraft parking charges will be waived (previously 50%) and the previously announced discount (50%) on landing and takeoff fees will now be offered to all domestic and international airlines, Airport Charges Asia Pacific Thailand instead of only for flights to/from the 16 jurisdictions listed as high risk. The Civil Aviation Authority of Thailand has extended the reduction in Regulatory Fee Rate (G8) from THB15 to THB 10 to all international arrival and departure flights at airports in Thailand, applicable to flights from 1 June 2020 to 31 December 2020. The reduction was previously only for flights to/from 11 high risk Airport Charges Asia Pacific Thailand jurisdictions.The deadline for payment of the CAA Regulatory Fee will also be extended from within 15 days to 90 days without a late payment surcharge. Thailand has lifted the ban on international flights from 1 July 2020. This follows an earlier announcement by the government to allow certain categories of Relaxation of travel Asia Pacific Thailand foreigners to travel to the country, including business travelers and foreigners with Thai spouses, work permits or residency in the country. advisories The Thai Tourism Minister has indicated that he would renew efforts to push for travel bubble arrangements, given the large contribution of tourism to the Thai Relaxation of travel economy. The agreement, if approved, will allow tourism exchanges with certain cities or countries where the COVID-19 threat appears to be under control. advisories Asia Pacific Thailand Countries and territories proposed for consideration include China, Japan, South Korea, and Taiwan. Asia Pacific Thailand The Department of Airports confirmed alleviation for the full Northern Winter 2020 season at Krabi International Airport. Slots The Civil Aviation Authority of Thailand (CAAT) has confirmed a conditional slot waiver for the Northern Winter 2020 season at all level 3 and level 2 airports coordinated/facilitated by CAAT. Conditions include 1)CAAT reserves the right to cancel the above conditions and waiver based on reciprocity. 2) cancellation of Slots slots, which airlines do not intend to operate, must be made in advance not less than 4 weeks before operation and the period of cancellation is allowed for the next Asia Pacific Thailand adjacent 2 months in order to be considered as operated. Government agencies in Thailand are exploring the possibility of a restart for long-term visitors who may agree to be confined to a controlled site e.g. islands of Relaxation of travel Asia Pacific Thailand Phuket, Krabi, and other resorts where visitors can have a semi-quarantine stay. advisories The Tourism and Sports Ministry is hoping to kick-start a careful and limited re-opening to international tourism from 1 October 2020. This includes the proposal of island clusters as Alternative State Quarantine (ASQ) locations to allow long-stay visitors to be quarantined, with Phuket as the pilot island for this initiative. The Relaxation of travel proposal is for high-end long-stay visitors to travel direct to the island for 14-day ASQ. After 14 days, these visitors will be considered immune and will be able to advisories Asia Pacific Thailand travel freely within Thailand. The Thai government has promised to inject THB 24 billion (US$ 765 million) in soft loans to help bail out seven domestic airlines, on condition that the airlines Government Aid for Asia Pacific Thailand retain their staff throughout the COVID-19 crisis. Airlines The Airports of Thailand (AOT) has announced a further extension of the following relief measures to 31 March 2022 (instead of 31 December 2020), in anticipation of the longer recovery period required from COVID-19: - exemption from collection of office and state property rents, terminal and building service charges and fixed monthly charges for those that have suspended their operations Airport Charges - 50% reduction in office and state property rents for all tenants that are still operating. Terminal and building service charges will be collected based on the reduced office and state property rents - exemption from parking charges for airlines that have suspended operations or when there is a temporarily closure of the airport Asia Pacific Thailand - 50% reduction in landing charges and a 50% reduction in parking charges for airlines that are still operating flights. Thailand has amended the Special Tourist Visa (STV) long-stay program to allow all international tourists to apply, irrespective of their countries' COVID-19 situation. However, these travelers still need to comply with Thailand's 14-day mandatory quarantine. The STV was previously only available to tourists from low- Entry Restrictions Asia Pacific Thailand risk countries. Asia Pacific Vietnam
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OPERATIONAL AND MARKET DATE NEW MEASURE / REGION COUNTRY ANNOUNCED RELIEF MEASURES FINANCIAL REGULATORY STIMULATION ADOPTED MODIFIED
Airports Corporation of Vietnam (ACV) announced reduction of charges and service fees for airlines from March to August 2020. IATA is seeking the full details Airport Charges Asia Pacific Vietnam from ACV. The Vietnamese Immigration Department has announced another automatic stay extension for foreigners stranded in Vietnam due to the COVID-19 pandemic until Other Asia Pacific Vietnam 30 November 2020. The measure applies to those who entered since 1 March 2020, allowing them to leave the country without any penalty. Airport Corporation of Vietnam (ACV) has formally advised airlines of charges reductions (including office rental) applicable from 1 March to 31 August 2020. ACV advised that the maximum reduction level have been applied while satisfying the minimum fee level as regulated by the government. IATA is exploring if these relief Airport Charges Asia Pacific Vietnam measures can be further improved. A 5 month extension for the payment deadline with respect to the corporate income tax (CIT) payable arising from the 2019 CIT finalization, as well as an extension Corporate Taxation Asia Pacific Vietnam of the provisional CIT payments of Q1,Q2 2020. The deadline for VAT payments for March, April, May and June 2020 (for companies declaring VAT on a monthly basis) or Q1 and Q2 2020 (for companies Industry Taxation Asia Pacific Vietnam declaring VAT on a quarterly basis) will be extended by 5 months from the statutory deadline. Asia Pacific Vietnam The Civil Aviation Authority of Vietnam has granted a waiver of the 80-20 rule for the Northern Winter 2020 season, subject to conditions. Slots On 14 July 2020, the Vietnam National Assembly has officially passed the Resolution for the cut in environmental protection tax on jet fuel by 30 % from the Fuel Costs and current VND 3,000/liter to VND 2,100/liter. The policy is effective from the signing date and valid to 31 December 2020. To further support airlines, the National Fees Asia Pacific Vietnam Assembly has passed a new resolution to extend the reduction for the whole year of 2021. Asia Pacific Vietnam Civil Aviation Authority of Vietnam confirmed alleviation for airlines for Summer 2020, subject to reciprocity. Slots Vietnamese carriers are allowed to remove social distancing restrictions on aircraft and limitations on the number of passengers from 7 May 2020. The Transport Relaxation of travel Asia Pacific Vietnam Ministry also approved the Civil Aviation Administration of Vietnam's (CAAV) proposal to lift limitations on flight frequency for carriers. advisories The Ministry of Culture and Tourism has launched a campaign to promote domestic tourism post-COVID. All the industry stakeholders including hotels, travel Stimulus Package for Asia Pacific Vietnam agents etc. are working together to come up with attractive packages for domestic tourists. Travel & Tourism Sector The Vietnamese Prime Minister has given his approval for partial reopening of international routes to Japan and the Republic of Korea. The Ministry of Transport and Civil Aviation Authority of Vietnam are proposing that the Government allows scheduled commercial flights between Vietnam-Japan and Vietnam-Republic of Relaxation of travel Korea from 15 September 2020 but are waiting for feedback from the Health and Defense Ministries regarding quarantine requirements before they can grant advisories Asia Pacific Vietnam approval to airlines. As of now, mandatory quarantine is still required. The Government of Vietnam has agreed to allow immediate family members of diplomats, experts and investors to enter Vietnam. They will however still need to undergo a PCR test and be quarantined for 14 days at designated facilities. The quarantine facilities will be expanded to other acceptable civil places, in addition to Relaxation of travel military camps, such as hotels, guest houses etc. Foreigners who entered and are stranded in Vietnam since 1 March 2020 will have automatic visa extension until advisories 31 August 2020 and be able to leave the country without any penalty. Those that have entered prior to 1 March 2020 are also eligible provided they show Asia Pacific Vietnam documents by their embassies or by Vietnamese authorities to confirm they were quarantined or treated for COVID-19. The Ministry of Health (MoH) has issued new guidelines with relaxed measures for travellers visiting Vietnam for less than 14 days. According to these guidelines, the following visitors entering Vietnam (with duration of stay less than 14 days) are exempted from the mandatory 14-day quarantine: - Investors, experts, skilled workers, business managers with their family members; and others as per bilateral agreement with other countries (all referred to as Experts) Entry Restrictions - Visitors travelling for diplomatic and official purposes. These passengers need to arrive in Vietnam 1 day before the scheduled working agenda in order to undergo medical requirement as regulated, and comply with all other medical requirements that currently apply to passengers entering Vietnam. Passengers willing to extend their working stay in Vietnam (after 14 days from the Asia Pacific Vietnam date of entry) can be approved to do so without mandatory quarantine, provided they COVID-19 test result is negative. The Ministry of Finance has approved the reduction of landing charges by 50% for domestic flights, applicable from 1 March to 30 September 2020 and has allowed providers of regulated specialised aviation services to set VND 0 as the minimum price (the maximum price shall comply with existing regulations). A separate approval has been given to reduce the customs fees (USD 50/arriving flight) as well as airport entry and exit fee (USD 50/arriving flight) for foreign flights Airport Charges by 10%, applicable from 27 May 2020 to 31 December 2020. A 20% discount is also granted for the period of 27 May to 31 December 2020 on fees such as the fee Asia Pacific Vietnam for assessment and issuance of certificates and licenses in civil aviation operations. Vietnamese Government announced that it has allowed the Transport Ministry to reopen flights to mainland China, Japan, South Korea and Taiwan from 15 Relaxation of travel September 2020, followed by Laos, Cambodia from 22 September 2020. Passengers allowed entry include Vietnamese citizens, foreigners carrying diplomatic and advisories Asia Pacific Vietnam official passports, experts, business managers, high-skilled workers, investors, as well as family members of those in the above categories. The Vietnamese Prime Minister has approved the resumption of flights between Vietnam and Thailand, with not more than 2 flights per week for each side. Relaxation of travel Asia Pacific Vietnam advisories The Vietnam National Assembly has approved a financial relief package worth VND 12 trillion (USD 518 million) for an airline based in Vietnam. Government Aid for Asia Pacific Vietnam Airlines
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OPERATIONAL AND MARKET DATE NEW MEASURE / REGION COUNTRY ANNOUNCED RELIEF MEASURES FINANCIAL REGULATORY STIMULATION ADOPTED MODIFIED
The Civil Aviation Authority of Vietnam will follow the Worldwide Airport Slot Board (WASB) recommendation for airport slot alleviation measures for Northern Slots 10 January 2021 Asia Pacific Vietnam Summer 2021 conditionally on the principle of reciprocity (HAN, SGN). For more information please contact coordinator. N EUROPE Europe Eurocontrol European Member States have voted in favor of the deferral of ATC charges invoicing (€1.1billion for February/March/April/May). It is a significant development and
will be used as an example in other regions. Airline Invoicing/Financing departments will advised formally by the Eurocontrol Central Route Charging Office (CRCO) ANSP charges 07 April 2020 Europe Eurocontrol of the new dates of applicability. Several European states have announced they will defer Terminal Navigation Charges in line with the Enroute deferrals calendar already announced, with the exception of France who have extended terms in totality to 2021. The states are Albania, Croatia, France, Greece, Ireland (TNC and Communication charges), Italy, ANSP charges 13 April 2020 Europe Eurocontrol Lithuania, Malta, Moldova, Slovenia, Spain, The Netherlands. The full amount is estimated at EUR190 million. Europe EU, EP, EC Europe EU, EP, EC The EC approved the proposal to extend the slot waiver until October 2020. Slots 20 March 2020 Europe EU, EP, EC Finance ministers approved a suspension of the EU’s deficit limits, triggering the “general escape clause” from the bloc's budget rules. General 23 March 2020 The EC extended the uncondtitional slot waiver for the full Winter 20/21 season. However the voluntary industry conditions agreed by ACI-Europe, IATA and Slots Europe EU, EP, EC EUACA need to be followed by airlines. The ongoing process relating to the Economic Regulatory Reference Period 3 (2020-2024), which covers all aspects of Single European Sky (SES) ANSP ANSP charges 24 March 2020 Europe EU, EP, EC Performance Planning and future ATC Charges for 28 states, has been paused until June 2020 to allow all stakeholders concentrate on the ongoing crisis. Europe European Central Bank Europe European CentralEconomic Bank stimulus program worth €750 billion to navigate the economic downturn across the eurozone, until the end of 2020. General 18 March 2020 Europe EASA Europe EASA Agreement to allow distance learning for crew recurrent training. 14 March 2020 Europe EASA Exemptions extending the validity of ratings, certificates and medical reports can be requested and provided a standardized template. 17 March 2020 Instructions to the civil aviation authorities in member states to disregard the quotas of ramp inspections they had planned for this period and perform inspections 19 March 2020 Europe EASA only in cases when they had specific safety concerns. There was an expansion of exemptions to the validity of the Airworthiness Review Certificates (ARC) - mandatory documents reflecting the airworthiness of every 20 March 2020 Europe EASA aircraft operated under an Air Operator Certificate. EASA agreed, that when an aircraft with a passenger configuration is used to exclusively carry cargo (no passengers on board), it may transport cargo aircraft only 20 March 2020 Europe EASA goods as long the operator holds a specific approval to transport dangerous goods. EASA has informed the EU national air worthiness authorities on the need to adjust their practices to allow licence holders to submit documents remotely and 25 March 2020 Europe EASA favour online payments. A significant number of EU licence holders are operating from outside of the EU and have difficulties traveling in this context. Europe EASA EASA has frozen the activities relating to the ecolabel until the next Management Board meeting in June 2020. Other 06 April 2020 EASA has extended the comments period for NPA (Notice of Proposed Amendment) 2020-03 Distress Tracking to 29 May 2020. This will allow airlines to formulate Other 06 April 2020 Europe EASA comments to the regulatory proposal. EASA issued Guidance for Member States on temporary exemptions for transportation of COVID-19 infected patients using patient isolation devices to reduce the Other 06 April 2020 Europe EASA risk of contamination. Europe EASA EASA is coordinating with the airline associations to ensure updated information on operations in China is available which is highly useful for the Members. Other 14 April 2020 Europe EASA EASA has reviewed and agrees to IATA temporary measures on IOSA validity extensions during the Covid-19 crisis. Other 14 April 2020 EASA has instructed National Aviation Authorities in the EU to employ all possible modern performance-based oversight techniques to monitor the organizations Other 14 April 2020 Europe EASA under their oversight. EASA will apply a performance based oversight approach with the principle that the difficulty in performing on-site visits will not in itself trigger any suspension or limitation on certificates. The Agency will use adapted procedures to maintain the oversight level necessary for safe operations during these unprecedented Other 16 April 2020 Europe EASA conditions. EASA will for a limited period not charge interest in cases of late payment. For all invoices issued between 1 February 2020 and 30 June 2020, the late payment clock has been stopped and will restart only on 1 July 2020. 1 July 2020 will be considered as the 31st day of payment and therefore late payment interest will be Other 14 May 2020 applied from that day. EASA will also postpone the issuance of its regular invoices for annual fees for two months, from June to August. The annual invoices will be Europe EASA issued on 1 August 2020 and late payment interest will apply from the 31st day (so from 31 August 2020). EASA updated the process of certification approvals for special uses of aircraft due to the COVID-19 situations. Organisations are advised that certification Other 03 June 2020 Europe EASA approvals of this type will be processed free of charge for industry only for applications received before 1 July 2020. Europe Armenia
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OPERATIONAL AND MARKET DATE NEW MEASURE / REGION COUNTRY ANNOUNCED RELIEF MEASURES FINANCIAL REGULATORY STIMULATION ADOPTED MODIFIED
Business entities can apply for an one-time grant in the amount of the salary of every 5th employee. The measure is applicable for companies that had from 2 to Wage Subsidies 26 June 2020 Europe Armenia 100 employees during the period of 1 March through 31 May. Europe Austria Income tax deferrals and suspension of prepayment of income tax upon request. Taxpayers can apply to his tax office for deferral of payment of a tax or to pay the Corporate Taxation 14 March 2020 Europe Austria tax in instalments. Europe Austria Value-added tax (VAT) payments can also be deferred on a case-by-case basis and upon application and acceptance to the tax authorities. Industry Taxation Europe Austria Effective 1 October 2020, the short-time work has been extended for further six months, until 31 March 2021. Wage Subsidies 13 October 2020 The government adopted an emergency aid package of EUR 4 billion. A further support package of EUR 38 billion is to follow, including EUR 9 billion for guarantees General 26 March 2020 Europe Austria and liabilities to secure loans, EUR 15billion in emergency aid for sectors that are particularly hard hit, and EUR 10 billion for tax deferrals. Vienna Airport has announced following cost reductions: Full Refund of landing charges for the period between 29 March - 31 December 2020, and ramp-up Airport Charges 21 August 2020 Europe Austria incentives of EUR 2 per short-haul PAX / EUR 3 for medium-haul PAX and EUR 4 for long-haul PAX. A major carrier will receive a EUR 600 million coronavirus rescue package, split into EUR 150 million in state aid, EUR 300 million in loans and a EUR 150 million injection of equity capital by the parent company. The aid comes with several environmental conditions, including a 50% cut of CO2 emissions by 2030, annual Government Aid for 09 June 2020 increase of fuel efficiency by 1.5%, modernization of the fleet and the introduction of an anti-dumping rule: No tickets sold for less than EUR 40. The carrier also Airlines Europe Austria needs to avoid short-haul flights with the aim to shift the traffic to railway. Europe Azerbaijan The CAA has granted exemptions to maintain the validity period of certificates (permits) issued to operators and service providers engaged in civil aviation. A similar decision was also made to temporarily extend all certificates of personnel involved in the transport of dangerous goods. To prevent the spread of infection, Other 26 March 2020 Europe Azerbaijan they have reduced the number of inspections and partially postponed scheduled on-site audits. The Minister of Economy announced a wide-ranging relief packages covering areas identified as the most affected by the pandemic including the transport and tourism sectors. This includes support for the payment of salaries to preserve jobs, various tax incentives and relief and credit and guarantee support for bank General 01 April 2020 Europe Azerbaijan loans worth AZN 1b ($588.2m). For financial relief of airspace users, Azerbaijan introduced the following softening measures with regard to air navigation service charges for the period from 1 April, 2020 to 31 May 2020: i) Aerodrome charges: the charge of EUR 1 per 1 ton of MTOW (instead of EUR 6) for take-off/landing of commercial passenger aircraft ANSP charges 06 April 2020 at all airports of the Azerbaijan Republic; ii) For overflight charges: a 3 months payment delay for every second transit flight of the same airline using airspace of the Europe Azerbaijan Azerbaijan Republic is acceptable. The Ministry of Labor and Social Protection of the Population has announced that AZN 394m (USD 231m) will be allocated to the social sphere, which includes AZN General 07 April 2020 Europe Azerbaijan 91m (USD 53m) for the Unemployment Insurance Fund. Europe Azerbaijan Parking charges for aircraft operating all flights, including charter operations, have been cancelled for the period of crisis. Airport Charges 24 March 2020 Europe Azerbaijan The CAA grants all necessary authorizations and permits without delay for special charter flights including cargo operations. Other 24 March 2020 Europe Belgium The European Commission approved a EUR 290 million aid to a local carrier. The aid consists of EUR 287.1 million loan and a EUR 2.9 million capital injection. Government Aid for 21 August 2020 Europe Belgium Airlines The Walloon government has decided to release an additional EUR 154.4 million aid package for sectors affected by the crisis. Since the end of September, companies have been eligible to receive support if they demonstrate a 60% decrease in their quarterly turnover (3rd quarter 2020 compared with 3rd quarter General 21 October 2020 Europe Belgium 2019). Corporate income tax payment deferral, including the extension of filing of corporate income tax returns/non-resident tax returns (due from 16 March to 30 April) Corporate Taxation Europe Belgium to 30 April 2020 The Belgian Federal Government has adopted a series of measures to support businesses, self-employed, workers, the most vulnerable people and crucial
sectors. These consist of: i) Temporary unemployment in cases of force majeure is reopened and possible for all companies. The worker concerned receives an allowance equivalent to 70% of his or her gross monthly salary, capped at EUR 2'754.76. In addition, the worker receives an allowance from the Onem of EUR 5.63 per day of temporary unemployment. This measure will apply at least until 31 March 2021.Temporary unemployment will still be possible because of quarantined children; ii) SME and credit insurance guarantee scheme is extended until 30 June 2021; iii) State will intervene in the financing of holiday pay for the temporarily Wage Subsidies 06 November 2020 unemployed. The days of temporary unemployment are assimilated to days worked. The State will pay 20%; iv) The exemption from employer contributions for the third quarter of 2020 will not be limited to the hotel and catering and events sectors. It will also be extended to other sectors that have been forced to close. And suppliers in sectors that have been forced to close can also benefit from this measure if they can provide proof of a loss of turnover of at least 65; v) The freezing Europe Belgium of the degressivity of unemployment benefits until the end of the year is also maintained. Europe Belgium VAT filings have been delayed by two weeks and payments have been delayed by two months Industry Taxation
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OPERATIONAL AND MARKET DATE NEW MEASURE / REGION COUNTRY ANNOUNCED RELIEF MEASURES FINANCIAL REGULATORY STIMULATION ADOPTED MODIFIED
The Belgian tax administration published a form allowing employers to request a ruling to be allowed to grant a tax free cost compensation of EUR 126.94 per month to employees who are e-working due to COVID-19. This compensation covers costs such as furnishing and using a desk, printer and computer equipment, Corporate Taxation 18 March 2020 Europe Belgium office supplies, utilities, etc. The form is available here: https://www.ruling.be/nl/nieuws/aanvraag-thuiswerk-covid-19 Europe Belgium State guarantees for temporary unemployment due to force majeure and economic reasons. General 18 March 2020 Brussels Airport has announced several relief measures including incentive schemes, payment term extensions, credit provision for aircraft parking as well as Airport Charges 07 April 2020 Europe Belgium holiday relaunch campaign. Belgium extended the support measure for temporary unemployment which was originally in place from 13 March to 31 August 2020. From 1 September 2020 onwards, sectors and employers particularly affected by the crisis can still continue to benefit from this simplified procedure until 31 December 2020. Sectors and employers particularly affected by the crisis are: i) Either employers who can prove that they belong to a sector that is still particularly affected by the restrictive Wage Subsidies 07 October 2020 measures of the Minister of the Interior or ii) Employers who can prove at least 20% of days of temporary unemployment due to force majeure or temporary
unemployment for economic reasons in the second quarter of 2020 in relation to the total number of days declared to the National Social Security Office. Europe Belgium Europe Belgium The Flemish regional government granted Ostend-Bruges airport EUR 336'000 as compensation for the COVID-19 crisis. General 07 October 2020 Belgium invests ca. EUR 75 million in aeronautics sector, including a local carrier. Government Aid for 08 May 2020 Europe Belgium Airlines The Belgian Federal Government confirmed a large package to support the social and economic sector in the country. On the investment side, the measures include e.g. a temporary tax shelter system, an increased deduction for investments, events and catering; suspension of VAT advance for December 2020 and an increase of the share of net income eligible for tax deductions for donations. On the employment side, the creation of a special corona unemployment scheme, General 14 June 2020 granting possibility for a reduction of work time to companies in difficulties, extending access to corona parental leave and easing the reimbursement for costs Europe Belgium incurred by people working from home. Brussels Airport announced several support initiatives aimed at accelerating the traffic growth including the reservation of an incentive and marketing budget of Stimulus Package for EUR10 million and a campaign to promote safe travel. It also includes the extension of the payment terms of aeronautical charges from 14 to 28 days for one more 16 June 2020 Travel & Tourism Sector Europe Belgium month until 1 July. The Belgian government has approved a EUR 25 million loan to help Aviapartner, the only Ground Handling Agent with a license at Brussels Airport, to overcome General 18 June 2020 Europe Belgium the COVID-19 crisis. A local carrier has received an EUR 2.5 million aid from Walloon investment fund Sogepa, which is owned by the region of Wallonia. Government Aid for 23 June 2020 Europe Belgium Airlines Brussels Airport announced multiple support measures: i) The Growth Incentive of March 2020 has been excluded from full year calculation, ii) A new recovery incentive package is launched for airlines from 1 July 2020 to 31 March 20201. The new incentive is a rebate of EUR 2 for departing passengers and EUR 1 for Airport Charges 01 July 2020 transfer, for a period of nine months, iii) Payment terms for aeronautical charges have been extended from 14 to 28 days and is now confirmed until 1 October, iv). Europe Belgium A new marketing budget has been reserved from 15 June till December 2020 to promote travel on all airlines from Brussels Airport. Belgium approved a EUR 60 million state aid to the ANSP Skeyes. The package includes the advance payment of the part of the terminal fees payable by the ANSP charges 13 July 2020 Europe Belgium federal state in 2020 (approximately EUR 15 million) and a grant to of EUR 45 million, including EUR 20 million reimbursable. Europe Belgium The Flemish Government granted an optional subsidy of EUR 500K to the operating company of Antwerp Airport for the financial year 2020. Airport Charges 14 July 2020 The Walloon Government has decided to grant direct intervention in the loss of income for companies that are still suffering the full impact of the COVID-19 health measures. The new support mechanism that takes into account both the turnover of the businesses/self-employed but also their size in terms of staff (number of full-time equivalents) and applies to travel agencies and tour operators, amongst many other sectors. Self-employed persons/companies who can justify a loss of General 25 September 2020 turnover of at least 60% in the 3rd quarter of 2020 (compared to the same period in 2019) will receive compensation of 15% of turnover with maximum intervention ceilings as follows: i) Category 1: 0 FTEs: intervention ceiling of EUR 3,000 ii) Category 2: 1 to 9 FTEs: intervention ceiling of EUR 6,000 iii) Category 3: from 10 to Europe Belgium less than 50 FTEs: intervention ceiling of EUR 12,000 iv) Category 4: 50 FTEs and more: intervention ceiling of EUR 24,000. The European Commission validated a Flemish aid scheme for regional airports in the north of the country, i.e.: Antwerp, Ostend and Kortrijk. The measure provides for EUR 2.2 million of support to help these structures recover from the crisis linked to the COVID-19 pandemic. One part will be in the form of direct subsidies, the Airport Charges 30 September 2020 Europe Belgium other allows the managers of Antwerp and Ostend airports to defer the payment of certain costs and charges, to avoid threatening their liquidity. The Belgian government has announced a series of new measures to support sectors affected by the COVID-19 crisis: i) Extension of the measure to defer social security contributions from the 3rd and 4th quarters without incurring a fine; ii) Doubling of the bridging right for self-employed persons who have had to interrupt Wage Subsidies 23 November 2020 their activities iii) Granting of EUR 167 million to the National Office of Social Security to enable companies in the horeca sector to pay the end-of-year bonuses to Europe Belgium their staff and the granting of an ONSS bonus.
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OPERATIONAL AND MARKET DATE NEW MEASURE / REGION COUNTRY ANNOUNCED RELIEF MEASURES FINANCIAL REGULATORY STIMULATION ADOPTED MODIFIED
Belgium approved two draft Royal Decrees relating to the financing of costs for the provision of terminal services for Belgian airports in 2021 and the third management contract between the State and the air navigation service provider Skeyes: i) The Belgian authorities gave the go-ahead for paying the service fee for 2021. This will help the national air navigation service provider to continue to operate. ii) The State will finance the costs of providing terminal air navigation General 20 December 2020 N services for Belgian airports in 2021. The total costs to be borne by the Federal State amount to EUR 32,602,035.43 for all five national airports in 2021 Europe Belgium (BRU,CRL,LGG,ANR,OST). Europe Bosnia and Herzegovina The National Bank has given directives to the Entity (Constitutional National Entities) Banks to grant a moratorium on loan repayments (for individuals and General 21 March 2020 Europe Bosnia and Herzegovinabusinesses). Europe Bulgaria Europe Bulgaria The State funds 60% of wages for companies keeping their employees during emergency state, upon conditions being met. Wage Subsidies 30 March 2020 Bulgaria’s Cabinet decided on 7 October to extend the duration of its 60:40 employment aid scheme until the end of 2020. According to this scheme, the state will Wage Subsidies 07 October 2020 Europe Bulgaria finance 60% of the insurable income of employees remaining on payroll during the COVID-19 crisis if the employer contributes the remaining 40%. The Bulgarian Government decided to reduce the taxes paid by air carriers for the use of Sofia Airport in 2020, in order to incentivise them to retain or even expand their flight network from Sofia. The measure can not be defined as state aid as there are strictly defined criteria in accordance to which air carriers will be selected Airport Charges 15 May 2020 to benefit from the reduced taxes, such as the number of passengers carried in the past one year. The Bulgarian authorties are not willing to disclose the financial Europe Bulgaria impact. Bulgaria has extended the 60/40 wage subsidy—a response to the coronavirus (COVID-19) pandemic—through 30 September 2020. The 60/40 wage subsidy
program allows Bulgarian authorities to finance 60% of the wage costs (including the employers' social security contributions) of businesses that, due to the COVID- Wage Subsidies 08 July 2020 Europe Bulgaria 19 pandemic, would otherwise lay off workers. The European Commission approved an EUR 4.4 million aid package for two Bulgarian airports, Burgas and Varna, that have been facing liquidity shortages due to Airport Charges 18 August 2020 Europe Bulgaria the crisis. Europe Croatia Europe Croatia All tax payments delayed by 3 months. An additional 3 months delay will be considered if needed. Corporate Taxation 17 March 2020 A second package of relief measures worth HRK 30b (EUR 4b) was approved by Parliament, which includes VAT deferrals and exemptions according to turnover and an increase in minimum salaries with government contributions to companies to support job retention. Specific measures for the travel and tourism sector are Corporate Taxation 07 April 2020 Europe Croatia to follow. A local carrier has received EUR 11.7 million in state aid. Government Aid for 20 November 2020 Europe Croatia Airlines The Croatian Government has approved an EUR 79.7 million relief measure for a local airline. EUR 46.5 million of the funds will be through the State's Government Aid for 16 December 2020 Europe Croatia recapitalization of the airline, and EUR 33.2 million will be through an equity loan. Airlines N Europe Czechia Europe Czechia State pays a percentage of wages for furlough during the emergency state according to a scheme, and upon conditions being met. Wage Subsidies 31 March 2020 Europe Czechia April to June payroll tax payment is extended by 4 months. Corporate Taxation 01 April 2020 Europe Czechia Borrowers are entitled to request to credit institutions deferral of loan repayment for 3 or 6 months. General 26 March 2020 Penalties and default interest for income tax will be waived until July. There is also a general waiver of penalties with respect to VAT statements. Losses incurred in Corporate Taxation 01 May 2020 Europe Czechia 2020 can now be carried back for two years. Europe Cyprus Temporary two-month deferral of payment of VAT, without the imposition of any penalties applicable to companies with turnover of less than EUR1 million or where turnover has fallen by more than 25% with reference to the tax returns submitted during 2019. Arrangements with the tax authority can be made so that VAT Industry Taxation 15 March 2020 Europe Cyprus payable due amounts will be settled gradually by 11 November 2020. The European Commission approved a EUR 6.3 million Cypriot incentive scheme towards airlines affected by the COVID-19 outbreak. The support has the form of direct grants of up to EUR 800,000 per company and will be accessible in a transparent manner to all interested airlines operating routes to and from Cyprus. The Government Route amount that each eligible airline will be entitled to receive for each route will be from EUR 7 to EUR 17 per departing passenger during the period June-September 07 October 2020 Funds 2020, and from EUR 5 to EUR 15 per departing passenger during the period October-December 2020 for flights with load factors greater or equal to 41%. Europe Cyprus
State will provide to a part of employees, a temporary unemployment benefit equal to the 60% of the salary of employees and up to EUR 1214, for companies that Wage Subsidies 20 March 2020 Europe Cyprus have suspended operations or suffered a big reduction in turnover; employers are not obliged to pay the rest of the salary. This is in place until 31 October 2020. Europe Denmark
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OPERATIONAL AND MARKET DATE NEW MEASURE / REGION COUNTRY ANNOUNCED RELIEF MEASURES FINANCIAL REGULATORY STIMULATION ADOPTED MODIFIED
A bill extending the right for employers for reimbursement and for self-employed to sickness benefits. Companies with severe decline in business can receive a partial reimbursement (up to max 75% or DKK 23000 (USD 3300) per month) from the state for wage costs incurred for three months. Companies undertake not to Wage Subsidies 15 March 2020 Europe Denmark dismiss employees for financial reasons during the period in which they receive compensation. The employees waive five days of annual leave. The state guarantees DKK 1.5 (USD 215m) billion for the national airline. Other airlines can also apply from the general state guarantee fund of DKK 25b (USD 3.6b) Government Aid for 16 March 2020 Europe Denmark intended for large corporations and DKK 17.5b ($USD 2.5b) for small and medium size enterprises. Airlines Effective 5 October 2020, airlines and Danish airports are allowed to apply for support for take-off and passenger charges. This is in continuation of the recently Airport Charges 05 October 2020 Europe Denmark announced support scheme of DKK 260 million approved by the Danish government in June 2020. A new first wage compensation scheme is in place (from 1 October to 31 December 2020) which allows for companies to share their available labour between employees instead of making staff redundant. Staff sent home due to reduced hours will be able to receive unemployment insurance payouts (dagpenge) while Wage Subsidies 09 October 2020 Europe Denmark retaining employment status. The deal enables unemployment insurance of a maximum DKK 23,000 per month, 20% higher than the normal maximum payout. The tax filing deadlines for all tax payers for the income year 2019 have been extended to 1 September 2020. The deadlines for the payments of the payroll tax (A- tax) and labor market contributions (AMB) are postponed by four months for the months; April, May and June. No application needs to be made for the deferral. Corporate Taxation 20 March 2020 Europe Denmark Europe Denmark The Commission approved a Danish guarantee scheme (DKK 1b, approx. USD 147m) for SMEs. General 21 March 2020 The CAA has postponed the due date on invoices issued in 2020 until June 2020. The invoices cover charges and fees to the CAA. This is applicable to all airlines. Other Europe Denmark The Danish Government announced an aid package of DKK 260 million (EUR 35 million) to support the recovery of Danish aviation. DKK 135 million (EUR 18 million) Government Route is targeted to support domestic routes in 2020, DKK 90 million (EUR 12 million) to lower the airports tariffs. Also, DKK 9 million (EUR 1.2 million) will be provided to 26 June 2020 Funds Europe Denmark the regional tourism entity West Denmark Connected. The support schemes will apply from 1 August 2020. The Danish Government has decided to support the national carrier’s recapitalization plan with DKK 4,2 billion which increases their share to approx. 20%. Government Aid for 30 June 2020 Europe Denmark Airlines The Danish government has announced it will strengthen the support scheme of DKK 260 million approved in June. The scheme will allow both airports and airlines to reduce airport fares: the subsidy rate has been increased to 50 % of airport fares for both airports and airlines, which may allow for a 100 % tariff reduction on Government Route 25 September 2020 flights from Danish airports. Therefore, the framework in the scheme has also been increased to DKK 160 million. The scheme will apply to all activities from 1 Funds Europe Denmark August to 31 December 2020. The Danish Government issued a compensation package for non-reduceable fixed costs up to 80 %. max compensation amount per company DKK 60 million, i.e. quarterly fixed costs of DKK 75 million) if income reduction is more than 80 % (most aviation actors will qualify for the 80 % reduction threshold), applicable first General 18 November 2020 from March to early June 2020 and then prolonged three times until end of January 2021 with slightly different entry criteria. The cap is DKK 30 million per month Europe Denmark and aviation is in the scope. The Government of the Faroe Islands has informed they will provide a DKK 100 million capital injection to a local carrier. Government Aid for 24 November 2020 Europe Denmark Airlines Europe Estonia A package of measures of EUR 2b to support workers and economy including loan support through the KredEx Foundation (loan collateral amounting to EUR 1b for bank loans already issued in order to allow for repayment schedule adjustments) and tax incentives (deferral of tax debt for 18 months, temporary suspension of Corporate Taxation 19 March 2020 Europe Estonia second pillar pension scheme payments). The generic aid package includes an unemployment insurance fund to cover wage reduction and sickness benefits. The state will compensate the first three days General 19 March 2020 Europe Estonia of sick leave from March to May. The European Commission confirmed the increase of the share capital of EUR 22 million to a local carrier, as well as a subsidized interest loan of EUR 8 million to Government Aid for 16 Ovtober 2020 Europe Estonia the company, resulting in a measure with a total amount of EUR 30 million. Airlines Europe Finland Late VAT payment penalties and interest charges will be waived on overdue payments (upon application to the tax authority).
Industry Taxation 16 March 2020 VAT already paid in the beginning of the year 2020 may be reclaimed as a loan with 2.5% interest, which will be calculated from the initial due date of the taxes. Tax Europe Finland refunds will not be used against taxes within the eased payment arrangement scheme. The government has agreed to provide a state guarantee of EUR600 million to assist the national carrier. Government Aid for 20 March 2020 Europe Finland Airlines Europe Finland Finland has announced a support package worth some EUR15billion to support economy including loan guarantees and labor market support. Other 20 March 2020 The tax authority is granting a month of extra time for filing of income tax due to COVID-19. The extra month does not need to be separately requested, and no late- Corporate Taxation Europe Finland filing penalties are imposed for tax returns filed during the month.
IATA overview - COVID-19 Announced relief measures Page 48 of 70 11-01-21 (New or updated measures since last week highlighted in yellow) Relief measures update 11 January 2021
OPERATIONAL AND MARKET DATE NEW MEASURE / REGION COUNTRY ANNOUNCED RELIEF MEASURES FINANCIAL REGULATORY STIMULATION ADOPTED MODIFIED
The European Commission approved Finland’s plan to recapitalise its main carrier. The total issuance of new shares will be of EUR 500 million, of which the Finnish Government Aid for 11 June 2020 Europe Finland state will hold EUR286 million. Finland is already the majority shareholder with 55.8 % of shares. Airlines Europe France Europe France The tax authority has offered companies in difficulties the ability to request postponement of taxes. Corporate Taxation 13 March 2020 Airlines, as other companies, can apply for partial unemployment through the government’s comprehensive aid package. Total aid package for the economy is
around EUR 45 billion. General 17 March 2020 Europe France Europe France Support to airline industry, including possible nationalization. Total amount of EUR 700 million of tax aid to airline sector. Corporate Taxation Aéroport de Paris (operates CDG and ORY) announced waiver of parking fees for airlines at Paris airports. Airport Charges 17 March 2020 Europe France Europe France The Commission approves French schemes to support the economy. General 21 March 2020 Europe France The Ministry of Transport extends licenses, required trainings and medical check-ups for the sector for a period of four months, which is renewable. Other 26 March 2020 The Commission approves a French scheme deferring payment by airlines of certain taxes to mitigate economic impact of coronavirus outbreak. The scheme will offer the possibility to defer the payment of certain taxes that would in principle be due between March and December 2020 to after 1 January Corporate Taxation 03 April 2020 Europe France 2021, and to pay the taxes over a period of up to 24 months. France applies a deferral on Overseas & Terminal Navigation Charges, applicable on charges due from 01 March until 31 December. Payment plan from 1 January ANSP charges 13 April 2020 Europe France 2021 until 31 December 2022. The French Government announced financial aid to support the national carrier: EUR 4 billion loan guaranteed at 90% by the State and EUR 3 billion direct loan from Government Aid for Europe France the State. Airlines The French overseas minister Annick Girardin announced that the state will aid additional French airlines (access to specific loans guaranteed by the state ). This is General 19 May 2020 Europe France in addition to the already announced aid package. The French government announced a rescue package for the aeronautical sector totaling over EUR 15 billion. The package labelled ‘support plan for the aeronautical sector for a green and competitive industry’ includes the already announced EUR 7 billion for a local carrier and the rest, EUR8 billion are mainly Government Aid for directed at Airbus, OEMs and suppliers of the sector and with an aim to improve competitiveness and environmental footprint of the sector; military and public 09 June 2020 Airlines orders have also been announced. The package may also provide financial relief to airlines allowing deferral of payment for aircraft loans and extension of partial Europe France unemployment. The CAA announced the cancellation of employer social charges for small air transport companies (<250 employees) for the period of 1 February to 31 May for the maximum amount of EUR 800,000. For larger companies, the deferral of employer social charges is extended until end of 2020. The reimbursement will take place Corporate Taxation 22 June 2020 Europe France during the following 24 months starting from January 2021. France presented a EUR 100 billion recovery and relaunch plan to support its economy. Beneficial to aviation industry, it includes measures to improve competitiveness of the whole French industry by lowering production taxes (EUR 10 billon reduction) and significant investment in Hydrogen technology (EUR 2 General 03 September 2020 Europe France billion investment in 2021/2022 and EUR 7 billion until 2030) to decarbonize the economy. The wage subsidy program ‘Activité Partielle’ put in place in March 2020 will be extended until 31 December 20 for the most impacted sectors, including air Wage Subsidies 01 October 2020 Europe France transport. The French Government has granted aid for the tourism sector: For all companies in the tourism, events, sport and culture sector that are not closed but suffering the full brunt of the health crisis will continue to have access to the solidarity fund as soon as they lose 50% of turnover business. They may benefit from aid up to EUR 10'000 or from compensation of 15% of the monthly turnover for the same period of the previous year. For those who are having the most difficulty and who General 27 November 2020 lose more than 70% of their turnover, the compensation will increase to 20% of the monthly turnover achieved during the same period of the year former. There is Europe France a cap at EUR 200'000 per month. The measure is effective as of 1 December 2020. The French state reached an agreement with a local carrier and a consortium of investors from les Antilles in order to support it to meet its financial difficulties and Government Aid for 27 November 2020 Europe France carry out a turnaround plan and transformation. Airlines Europe Georgia Companies that operate in the tourism industry will have property and personal income taxes deferred for the coming four months until 1 November, meaning over GEL 100m (USD 30m) will remain in this sector of the economy. The government will also double the volume of VAT refunds to companies with an aim of supplying Corporate Taxation 13 March 2020 Europe Georgia them with working capital; GEL 1.2b (USD 370 million) will be refunded by the end of the year. Europe Georgia CAA of Georgia offers the postponement of air navigation services payments for March until May, approvals against Airlines’ individual request. ANSP charges 31 March 2020
IATA overview - COVID-19 Announced relief measures Page 49 of 70 11-01-21 (New or updated measures since last week highlighted in yellow) Relief measures update 11 January 2021
OPERATIONAL AND MARKET DATE NEW MEASURE / REGION COUNTRY ANNOUNCED RELIEF MEASURES FINANCIAL REGULATORY STIMULATION ADOPTED MODIFIED
In case of flight cancellation due to COVID-19 outbreak and restrictions imposed by Georgia and respective foreign state (states) the air carrier that performs of undertakes flights shall be released from the provision 7, 8 and 9 of the Georgian order No 122 of Civil Aviation Agency Director, dated July 17, 2012 on “The Rule on Compensation and Assistance to the Passengers in the Event of Denied Boarding and of Cancellation or Long Delay of Flights”. This indulgence is valid for 2 Passenger Rights 26 May 2020 months after announcement of restarting flights by Georgia and respective state (states). Passenger whose flight was cancelled due to COViD-19 outbreak is entitled to change the flight date indicated in the flight ticket for a desire, without further reimbursement or require refund of the open ticket from the airline after 2 Europe Georgia months after the flight restrictions are lifted by Georgia. Europe Germany Europe Germany EUR 50 million for repatriation flights. General 17 March 2020 Quick liquidity aid (government bridge loans) will be granted through business banks with immediate effect. Applications for deferment of tax payments can be General 18 March 2020 Europe Germany submitted with immediate effect. The German Parliament has approved the Federal Government's extensive aid package of EUR 122.5 billion in an expedited procedure. A net borrowing of EUR156 billion is planned for the supplementary budget to finance following measures: i) EUR50 billion emergency aid programme for solo self-employed persons and micro-entrepreneurs ii) Establishment of an economic stabilisation fund to ensure the liquidity of companies iii) Strengthening of clinics and medical practices iv) General 25 March 2020 Access to short-time work compensation is simplified v) Access to social security is facilitated for self-employed persons vi) Tenants and micro-entrepreneurs Europe Germany should be protected against termination. Airlines will be allowed to defer payment of the Air Transport Tax (TTBS code OY) up to 31 December 2020 on a case-by-case basis and upon request/application Industry Taxation 25 March 2020 Europe Germany to the tax authority. 1% reduction in the Air Transport Tax was provided at the beginning of April 2020 Tax deferrals will be granted without interest, but taxpayers must apply before December 31, 2020. Late payment penalties are waived through the end of 2020.
Corporate Taxation Advance payments for income tax and corporate tax are delayed until June 10. Europe Germany A German travel and tourism group (and airline owner) received government approval for a bridging loan of EUR 1.8b from KfW Bank, the state-owned development General 30 March 2020 Europe Germany bank. Europe Germany NUE airport grants discounts for charges until 2021 Airport Charges Leisure airline received EUR 550 million state-guaranteed loan Government Aid for Europe Germany Airlines A reduction in the VAT rate for both the standard VAT rate from 19% to 16% and the lower rate from 7% to 5% (applicable to passenger transport) for the period Industry Taxation Europe Germany from 1 July 2020 to 31 December 2020. The income tax loss carryback is extended (by law) for the years 2020 and 2021 to a maximum of EUR 5 million or EUR 10 million (in the case of joint assessment). A further tax investment incentive now allows for a declining balance depreciation for wear and tear (AfA) with a factor of 2.5 compared to the currently applicable Corporate Taxation AfA and a maximum of 25% per annum for movable assets in the fiscal years 2020 and introduced in 2021. Europe Germany The German government announced a new EUR 130 billion economic stimulus package, including 55 individual measures. Among them are (i) a postponement in the due date of the import turnover tax to the 26th of the following month thanks in part to our lobbying efforts; (ii) the forthcoming introduction of a new system for General 04 June 2020 Europe Germany short-term working benefits; and (v) a new program for bridging aid for small and medium-size enterprises. The European Commission approved a EUR 6 billion state aid package to the German flag carrier. The conditions include the divestment of 24 slots in the airports Government Aid for of Frankfurt and Munich. The measure is complemented by the EUR 3 billion state guarantee on a loan to be granted under a general state aid scheme which was 25 June 2020 Airlines Europe Germany already approved in March. On July 2, 2020, the Bundestag passed the law on voluntary voucher redemption for cancelled trips. According to this law, tour operators can offer customers a travel voucher instead of a refund, which is guaranteed by the state in case of insolvency. In return, the federal government can charge a "guarantee premium" Passenger Rights 03 July 2020 from the tour operator. However, the customer can also insist on repayment. The law only applies to trips booked before 8 March 2020. Note that the law covers Europe Germany the package travel only, i.e. is separate from EU-261 that governs air tickets. Frankfurt airport will freeze airport charges at 2020 levels for next year 2021 (thus, no increase in airport charges as of 01 January 2021). Fraport is not passing on the calculated lost revenues from aeronautical charges in 2020 due to lower traffic as a consequence of COVID-19. In parallel, the previous incentive scheme will Airport Charges 14 July 2020 Europe Germany be removed in 2021, which would have incentivized growth in 2021 compared to 2020 traffic level, where traffic was exceptionally low. The European Commission has approved a German aid scheme to support airports in the context of the COVID-19 outbreak. The scheme covers the compensation for revenue losses directly caused by the COVID-19 outbreak during the period of 4 March - 30 June 2020, in the form of direct grants and provision General 12 August 2020 Europe Germany of liquidity support in the form of grants, guarantees on loans, subsidized interest rates and deferrals of certain taxes and charges to airports. The German government has approved an additional stabilization package of EUR 1.2 billion to a major German tourism company. This implies an expansion of the Other 12 August 2020 Europe Germany existing KfW loan by EUR 1.05 billion and a convertible bond for EUR 150 million.
IATA overview - COVID-19 Announced relief measures Page 50 of 70 11-01-21 (New or updated measures since last week highlighted in yellow) Relief measures update 11 January 2021
OPERATIONAL AND MARKET DATE NEW MEASURE / REGION COUNTRY ANNOUNCED RELIEF MEASURES FINANCIAL REGULATORY STIMULATION ADOPTED MODIFIED
The German government coalition agreed to extend the short-time work compensation until 31 December 2021 to those companies that have introduced short- time work until 31 December 2020. The companies concerned would also be relieved by the fact that the Federal Employment Agency (BA) will reimburse them in full until 30 June 2021 for the social security contributions that they also have to pay for short-time work. The short-time work allowance will be further increased to Wage Subsidies 26 August 2020 70 and 77 % from the fourth month and to 80 and 87 % from the seventh month. These rules are to be extended until 31 December 2021, for all those whose entitlement to short-time working compensation was created by 31 March 2021. As a rule, the short-time working allowance amounts to 60 % of the lost net salary, Europe Germany and 67 % for employees with children. Munich Airport (MUC) is introducing the ReStart MUC 2020 initiative, focusing on incentives for Hub and O&D. The ReStart Hub supports the recovery of feeder and long haul traffic via a kickback for every departing transfer PAX while the ReStart O&D supports the recovery of high efficiency traffic via a kickback for every Airport Charges 28 August 2020 Europe Germany additional pax above the defined levels. The German Government has extended the bridging aid until December 2020: the conditions of access will be lowered and the support extended. The aid program supports small and medium-sized companies as well as solo self-employed and freelancers who are particularly hard hit by the measures to combat the pandemic General 21 September 2020 with non-repayable grants towards fixed operating costs. Depending on the level of the fixed operating costs, companies can receive up to EUR 200,000 in Europe Germany subsidies for the four months. Europe Germany Berlin Airport will receive additional EUR 600 million financial support (loan) from its shareholders. Airport Charges 01 December 2020 The German Government has decided to provide additional support of EUR 270 million for airports in which the federal government is a shareholder (BER, Airport/ANSP Cologne/Bonn, Munich); EUR 300 million to relieve the tight financial situation of the German Air Traffic Control (DFS) due to COVID-19 crisis and EUR 20 million to 02 December 2020 charges Europe Germany be used in the future to relieve smaller airports of the cost of air traffic control services. A local carrier, after having received around EUR 3 billion in 2 tranches, is receiving further state aid worth EUR 1.8 billion, allowing the company to further stem the risk of a financial crash. It comprises a financing measure of the Economic Stabilization Fund (WSF) in the form of a silent participation without loss sharing, which Government Aid for 03 December 2020 can be converted into shares of the airline in the amount of EUR 420 million. The additional credit line of EUR 200 million from the state-owned bank KfW as well as Airlines Europe Germany a state guarantee of EUR 400 million are to be resolved at an extraordinary general meeting of the airline in January 2021. The German Government has decided on additional financial aid (“improved bridging aid III”) in the amount of ca. EUR 11.2 billion per month. An important part of
the aid is the reimbursement of fixed costs. Eligible to apply are companies, solo self-employed persons and self-employed members of with annual sales of up to EUR 500 million. They can receive the improved bridging assistance III. This provides for a reimbursement of fixed operating costs on a pro rata basis. The General 14 December 2020 reimbursement amount is EUR 200,000, in special cases up to EUR 500,000. Travel agents will benefit from the scheme. The German Government has also agreed Europe Germany to suspend the obligation for companies to file for insolvency in January. The European Commission has approved German plans to contribute up to EUR 1.25 billion to the recapitalization of a major leisure tourism group. The measure Government Aid for 05 January 2021 N Europe Germany was approved under the State aid Temporary Framework. Airlines Europe Greece Europe Greece EUR10 billion relief for businesses and workers including a freeze on loan payments for the affected companies. General 20 March 2020 Suspension of assessed debts payments to tax authorities and VAT payments due in April, May and June until end of August, September and October, 2020, Industry Taxation 21 March 2020 Europe Greece respectively. Europe Greece Suspension of February, March and April Social Security contributions payments until 30.9. 2020, 31.10. 2020 and 30.11. 2020 respectively. General 26 March 2020 State will supplement by a special state benefit of EUR800 the salary of employees whose contracts have been suspended under a special regime for 45 calendar days and extended until end of May 2020; employers are not obliged to pay the rest of the salary. State will remunerate the total amount of soc/sec costs for the Wage Subsidies 26 March 2020 Europe Greece total amount of salaries. Europe Greece Deduction by 40% of the April, May and June property rent of all affected companies. General 07 April 2020 Europe Greece Financing of affected companies (up to 500 employees) with refundable advance payments with low interest rate and 5 year maturity General 30 March 2020 Athens Airport (AIA) introduces a parking charges discount: For the Home based carriers’ grounded aircraft, utilized for operations to / from AIA, no parking
charges will be effected for April, May and June. This measure is conditional to aircraft grounding for more than 48 hours. For: a) aircrafts grounded for less than Airport Charges 18 May 2020 48 hours and b) carriers still having operations in Athens airport -or starting operations within May- parking charges for April and May will be discounted by 50%. Europe Greece 25% discount on assessed debts and instalment of settlement schemes to tax authorities (VAT or withholding tax excluded). Concerns payments due within May Corporate Taxation 30 May 2020 Europe Greece 2020. Europe Greece Reduction of VAT rate (from 24%) to 13% for passenger and their luggage domestic transportation services. Industry Taxation 30 May 2020 Employees program for period 15.06.2020 until 31.12.2020 (especially for airline transport companies): i) Reduction of working hours up to 50% per week ii) State will cover 60% of the reduced net salaries of employees (“SURE”) iii) All full-time contracts or part of them can be put under this special regime iv) Social
Contribution attributable to the deducted working hours will be covered by the State (especially for airline transport companies) v) Employers cannot terminate Wage Subsidies 30 May 2020 contracts under this special regime vi) Employers (tourism, transport sector) may extend the suspension of employees’ contracts already suspended or new, for a
Europe Greece maximum period of thirty (30) days per month and not more than 31 July 2020.
IATA overview - COVID-19 Announced relief measures Page 51 of 70 11-01-21 (New or updated measures since last week highlighted in yellow) Relief measures update 11 January 2021
OPERATIONAL AND MARKET DATE NEW MEASURE / REGION COUNTRY ANNOUNCED RELIEF MEASURES FINANCIAL REGULATORY STIMULATION ADOPTED MODIFIED
Employers (tourism, transport sector) may extend the suspension of employees’ contracts already suspended or new, for a maximum period of thirty (30) days per
month and not more than 31 July 2020. Employers are prohibited from making any dismissals and must maintain the same employees under the same terms of Wage Subsidies 30 May 2020 Europe Greece employment for 30 days after the end of the suspension. Europe Greece The CIT rate of the monthly allowance received by aircraft captains, first offices and engineers who are tax residents of Greece reduced to 15%. Corporate Taxation 30 May 2020 The reduction of VAT rate to 13% for passenger and their luggage transportation services is extended until 30 April 2021. Initially the period was until 31 October Industry Taxation 07 October 2020 Europe Greece 2020. The suspension of assessed debt payments to tax authorities and VAT payments initially due from 11 March 2020 until 30 June 2020 is extended until 30 April Corporate Taxation 07 October 2020 Europe Greece 2021. Europe Greece The suspension of February, March and April Social Security contributions payments is extended until 30 April 2021. Corporate Taxation 07 October 2020 Europe Greece The property rents are reduced by 40% for September 2020. General 07 October 2020 Europe Greece The property rents are reduced by 30% from October until December 2020. Αn agreement between lessor and lessee is required. General 07 October 2020 Employers (tourism, transport sector) may extend the suspension of contracts already suspended or new ones, for a maximum period of thirty (30) days and not later than up to 31 October 2020. Employers are prohibited from making any dismissals and must maintain the same employees under the same terms of Wage Subsidies 07 October 2020 Europe Greece employment for 30 days after the end of the suspension. State will cover part of Christmas allowance. For the period when the employee's employment contract is and/or will be suspended (from 01.05.2020 until 31.12.2020), the amount relating to the suspension period will be covered by the State and is calculated on the amount of the special purpose benefit (EUR 534 per Wage Subsidies 07 October 2020 Europe Greece month). Compensation amount to €20 per offered seat for April and May commercial flights. Government Aid for 30 May 2020 Europe Greece Airlines Compensation amount to €20 per offered seat for April and May PSO flights. Government Route 30 May 2020 Europe Greece Funds Airlines in Greece are reportedly eligible to obtain loans from a State Guaranteed Fund designed to support Greek enterprises active in strategic sectors. Government Aid for Europe Greece Airlines Europe Greece Deduction by 40% of the July and August rent for all companies affected by COVID-19. General 15 July 2020 Europe Greece Corporate/business income tax for FY19 can be paid in eight monthly instalments (instead of six) for all legal persons and legal entities. Corporate Taxation 15 July 2020 Cover of Social Contributions by the State (additional measures to those already in force): i) For companies related to airline transport, state will cover employers’
social contributions from 01.07.2020 until 31.12.2020. The above refers to companies under SYN-ERGASIA regime. ii) For companies related to airline transport, Wage Subsidies 28 August 2020 that are not under SYN-ERGASIA regime, state will cover employers’ social contributions from 01.07.2020 until 30.09.2020. iii) Employers (who are under the above-
Europe Greece mentions regimes) are prohibited from making any dismissals and must maintain the same number of employees as of 30.06.2020. Employers from tourism and transport sector may extend the suspension of contracts already suspended or new ones, for a maximum period of thirty (30) days and not later than by 30 September 2020. Employers are prohibited from making any dismissals and must maintain the same number of employees under the same Wage Subsidies 28 August 2020 Europe Greece terms of employment for 30 days after the end of the suspension. The Greek Government announced a capital injection of around EUR 120 million for a local carrier. The condition is that the private shareholders of the carrier will Government Aid for 24 November 2020 Europe Greece provide in addition EUR 60 million (50% of the state aid). The aid was subsequently approved by the European Commission on 23 December 2020. Airlines M Europe Hungary Tourism sector exempt from tax until 30 June; no employment taxes paid by employers in the tourism, catering, entertainment sports and culture sectors until the Corporate Taxation 20 March 2020 Europe Hungary end of 2020; a freeze of loan instalments for companies and individuals until end of 2020. Europe Hungary Employers are exempt from paying social security of 18.5% for staff from March until June. Other 18 March 2020 Europe Hungary Tax payments are deferred until 30 September. Corporate Taxation 18 March 2020 Europe Hungary As of 1 July, the employer social tax is reduced from 17.5% to 15.5%. Corporate Taxation 15 April 2020 The European Commission has approved a HUF 8 billion (approximately EUR 23.5 million) Hungarian wage subsidy scheme to support the aviation sector, which has been heavily affected by the COVID-19 outbreak. The measure was approved under the State aid Temporary Framework. The public support will take the form of exemptions (amounting to up to 23% of the monthly gross salary paid to the employees) from the employers’ obligation to pay social security, vocational training Wage Subsidies 20 July 2020 and rehabilitation contributions. In particular, the amount of the aid will be lower than 80% of the employees’ monthly gross salary and will be granted for a period of
Europe Hungary no longer than 12 months. The European Commission approved a state aid of approximately EUR 6.37 million ( HUF 2.2 billion ) to secure the functioning of the Debrecen Airport in Hungary. Government Route 14 September 2020 Europe Hungary Funds Europe Iceland Europe Iceland Employers in Iceland are authorized to defer up to three payments of pay-as-you-earn (PAYE) tax and payroll tax. Corporate Taxation 11 March 2020 Europe Iceland Businesses experiencing temporary difficulties due to a fall in revenue will be given flexibility, e.g. extended deadlines for taxes and other public charges. Corporate Taxation 10 March 2020
IATA overview - COVID-19 Announced relief measures Page 52 of 70 11-01-21 (New or updated measures since last week highlighted in yellow) Relief measures update 11 January 2021
OPERATIONAL AND MARKET DATE NEW MEASURE / REGION COUNTRY ANNOUNCED RELIEF MEASURES FINANCIAL REGULATORY STIMULATION ADOPTED MODIFIED
Europe Iceland The wage subsidy scheme has been extended until 1 January 2021 Wage Subsidies 26 October 2020 Isavia (Airport and ANSP) waives airport and terminal navigation charges from 13 March until 31 May. Charges for the period of 1 February to 13 March will be Airport / ANSP payable by the end of August. As of 1 March till 1 October Isavia will extend the payment terms to 60 days for airlines that currently operate to/from Keflavik 18 March 2020 charges Europe Iceland Airport. Europe Iceland A slots waiver was announced for winter 2019 and for summer 2020 (until 24 October). Slots Iceland amended the Act on Unemployment Insurance and the Act on Wage Guarantee Fund to assist companies in maintaining their employees until the economic difficulties associated with COVID-19 dissolve. The temporary amendment was originally in place until 1 June and was extended to 31 December 2020. Wage Subsidies 09 October 2020 Europe Iceland Europe Iceland The HF-Fund will transfer funds from the Central Bank to increase the ability of banks and creditors to provide credit to both companies and individuals. General Europe Iceland Icetra has postponed a planned 2.5% increase of charges until 1 September. ANSP charges Isavia has extended the temporary offer of a 100% discount of official airport charges at Keflavik Airport. This 100% discount will continue to apply to charges as laid out in the official airport charges scheme and the terminal navigation charges raised for current airline partners. Initially these measures were valid for the Airport Charges 12 May 2020 Europe Iceland period from 13 March until 31 May 2020 but will now be extended until 31 July 2020. Europe Iceland The Government will set up a scheme whereby part-time workers are entitled up to 75% of unemployment benefits. Wage Subsidies 11 May 2020 Commercial banks, savings banks and government credit funds have agreed to defer debt collections for firms that suffer temporary payment difficulties. The General 11 May 2020 Europe Iceland authorities will additionally issue guarantees for up to 70% of new operating loans to companies fulfilling certain conditions. Direct tax reduction specifically aimed at the financial sector as well as aviation and tourism, i.a. through the abolition of the tourism levy and reduced customs fees General 11 May 2020 Europe Iceland payable by airlines. The Icelandic Government signed an agreement with a main carrier to secure minimum air transport to and from Iceland. The initial agreement for three weeks in Government Aid for the maximum amount of ISK 100 million has been renewed a few times and the current agreement is valid until 27 June. The maximum payment from the 23 June 2020 Airlines Europe Iceland government can be up to ISK 500 million. The Icelandic Government has approved a government guaranteed credit facility to a major carrier, amounting to up to USD 120 million. The guarantee will be Government Aid for subject to terms for the guarantee and the credit facility being agreed upon between the parties, the approval of the Icelandic Parliament and a successful offering 18 August 2020 Airlines Europe Iceland of shares in the airline in question. A government guarantee for a credit facility for a local carrier was approved by the Icelandic Parliament. The Company has now completed the final documentation Government Aid for with Íslandsbanki, Landsbankinn and the Icelandic Government regarding terms for the credit facility for up to USD 120 million with a 90% government guarantee. 16 September 2020 Airlines Europe Iceland The credit facility is conditioned upon a successful offering of shares in the local carrier. Europe Ireland Postponement of contracted fuel throughput fee increase of 0.237 USc/gal at DUB by two months (Apr-May 2020) representing cost avoidance of US$0.023 Fuel Costs and Europe Ireland million. Fees The Irish Government has announced a temporary VAT rate cut from 23% to 21%. The measure will come into place on 1 September 2020 until 28 February 2021. Industry Taxation Europe Ireland Businesses, other than SMEs, that are experiencing temporary cash flow/trading difficulties should contact Irish Revenue to arrange a payment. The advice of the Irish Tax Authority is to contact them early if a company is running into, or facing into, difficulties in paying tax. Businesses can apply for a Phased Payment Corporate Taxation Europe Ireland Arrangement online. A wage subsidy scheme exists whereby an employer can qualify if they can show that they have lost at least 25% of their trade, experience COVID-19 disruption, is unable to pay normal wages and outgoings fully and retain their employees on the payroll. The subsidy scheme will refund employers up to a maximum of EUR 410 Wage Subsidies per each qualifying employee (however, employers should pay no more than the normal weekly net pay of the employee). Employers will be reimbursed for Europe Ireland amounts paid to employees and notified to the Irish Tax Authority via the payroll process. The scheme is extended to 31 August 2020. Europe Israel Europe Israel Full Slot waiver northern summer 2020 (29 March to 24 October). Slots 09 March 2020 Europe Israel 10-day deferment on VAT filings and payments, until 16 March. Industry Taxation 18 March 2020 Europe Israel The 2019 tax return filing deadlines for companies and non-profit organizations are extended until 20 July 2020 Corporate Taxation A local carrier accepted a US$ 400 million government bailout plan that would give the state control of 61% of the airline. Government Aid for Europe Israel Airlines An Israeli carrier signed an agreement with the government to receive a credit line of NIS 140 million (US $40.7 million). Government Aid for Europe Israel Airlines Europe Israel Slot waiver for Tel Aviv (TLV) with conditions, for the full northern winter 2020 season. Slots Europe Italy Europe Italy ART tariff authority will delay issuance of new regulation for airport charges. Airport Charges 16 March 2020
IATA overview - COVID-19 Announced relief measures Page 53 of 70 11-01-21 (New or updated measures since last week highlighted in yellow) Relief measures update 11 January 2021
OPERATIONAL AND MARKET DATE NEW MEASURE / REGION COUNTRY ANNOUNCED RELIEF MEASURES FINANCIAL REGULATORY STIMULATION ADOPTED MODIFIED
Europe Italy A provision of EUR200 million to be used for salary support of air transport employees. Wage Subsidies Decree earmarking EUR25 billion to tackle the economic consequences of the crisis. VAT payments have been suspended until later this month for large Government Aid for 18 March 2020 Europe Italy businesses. EUR500 million is being given to national airline as a direct cash injection. Airlines Europe Italy Income tax Filings due between 8 March 2020 and 31 May 2020 are postponed to 30 June 2020. Corporate Taxation Europe Italy The Campania region announced a suspension of the Iresa noise tax until 31 May 2020. Industry Taxation 23 March 2020 Aeroporti di Roma is granting a temporary 50% reduction in airport premises rents and bills until 30 April. All invoices payment terms are extended to 60 days. Airport Charges 24 March 2020 Europe Italy Europe Italy Civil aviation authority (ENAC) extended the DGR licenses period expiring between 23/2/2020 until 31/10/2020 for a further four months. Other 27 March 2020 The Rome region announced a suspension of the Iresa noise tax until 31 May 2020. Industry Taxation 03 April 2020 Europe Italy Europe Italy The airports of Malpensa and Linate (MXP/ LIN) confirmed no rent will be charged to unused airport infrastructure and spaces until further notice. Airport Charges 14 April 2020 ENAC, the Italian CAA has confirmed they will not cash in issued invoices and suspend invoicing for its own charges for airlines and airports, as well as costs to Other 16 April 2020 Europe Italy perform medical checks at airports. ENAC announced it ordered the suspension of airport concession fees to encourage the recovery of traffic post-coronavirus. Future payments will be Airport Charges 23 April 2020 Europe Italy commensurate with traffic recorded in 2020 and must be made in a single settlement by 31-Jan-2021. The Italian Government has announced further financial measures to support businesses including i) Cancellation of Regional Tax on productive activities (IRAP) during the month of June 2020, ii) Establishment of an additional Air Transport Compensation Fund, iii) Regulation related to minimum economic treatment for air General 19 May 2020 transport personnel, iv) Increase of air transport solidarity funding and v) Establishment of a new company authorized to buy and rent business units of companies Europe Italy holding an air transport license. The Campania region (NAP) has informed that payments of IRESA Tax (the Italian aircraft noise tax) in suspension until May 2020, can be made by 30 June without Industry Taxation 04 June 2020 Europe Italy application of penalties or interest. The Lazio region (FCO/CIA) has informed that payments or IRESA Tax (the Italian aircraft noise tax) in suspension from March 2020 until May 2020 can be made by Industry Taxation 04 June 2020 Europe Italy 30 June without application of penalties or interest. The Regional Council of Campania (Airport of Naples) has ruled on a deferral of the terms of payments of the regional anti-noise tax (IRESA) that expire between 1 Industry Taxation 10 June 2020 Europe Italy June and 31 August, extending such terms to 30 September without applying penalties and interest. The European Commission approved the Italian government’s aid package of EUR 199 million to the national carrier. The grant is intended to compensate the Government Aid for Europe Italy airline for loss of revenues incurred by the COVID-19 pandemic. Airlines Europe Kazakhstan Europe Kazakhstan 90-day extension of licenses and certifications upon request from operators. Other 20 March 2020 Program of lending to small and medium-sized enterprises for the period of emergency. 600 billion Tenge (US$1.3 billion) will be allocated through the placement of General 20 March 2020 Europe Kazakhstan deposits in banks. Europe Kazakhstan The government will provide unemployment benefits for laid-off workers (up to 1.5m people affected). Wage Subsidies 23 March 2020 i) Cancellation (effective rate of 0) of income tax on salaries, pension contributions, obligatory medical contributions and other payments related to employer- employee relations, from 01/04/2020 until 01/10/2020. This applies to all aviation-related companies, including airlines, airports and travel agencies. ii) Cancellation of the property tax payments for airport terminals and runways, from 01/04/2020 until 01/10/2020. iii) Deferral until 01/01/2021 of 12% VAT on any Corporate Taxation aircraft maintenance and leasing payments for airlines-taxpayers registered in Kazakhstan iv) Prolongation of the 2019 tax declaration period for two months until Europe Kazakhstan 31/05/2020. Law of the Republic of Kazakhstan of July 2, 2020 № 354-VI ЗРК established the following tax benefits: i) import of spare parts for aircraft (engines, power plants,
heat exchangers, radio altimeters, radars, sensors, casings) are exempt from VAT; ii) taxpayers engaged in the activities of air passenger transport are exempted from VAT for a non-resident on royalties, maintenance and software updates, services for the provision and processing of information, provision of access to an Industry Taxation 03 September 2020 Internet resource; iii)- a 0% coefficient is applied to the rates of land tax and land use fees for land plots occupied by airstrips at aerodromes and airport terminals. Europe Kazakhstan A local carrier obtained a US$ 160 million credit line from a state-owned commercial bank as an extension to the pre-existing credit line of US$ 115 million. Government Aid for N Europe Kazakhstan Airlines Europe Kosovo Europe Kosovo The government allows goods from Serbia and Bosnia and Herzegovina to be imported without customs fees. General 21 March 2020 Europe Kyrgyzstan Europe Kyrgyzstan The CAA will consider all individual airline requests for the extension of licenses, ratings or certificates, should this be required. Other 30 March 2020 Europe Latvia Europe Latvia State temporarily guarantees paid sick leave as of day 1. General 17 March 2020
IATA overview - COVID-19 Announced relief measures Page 54 of 70 11-01-21 (New or updated measures since last week highlighted in yellow) Relief measures update 11 January 2021
OPERATIONAL AND MARKET DATE NEW MEASURE / REGION COUNTRY ANNOUNCED RELIEF MEASURES FINANCIAL REGULATORY STIMULATION ADOPTED MODIFIED
The Commission approves state support for a EUR 250million Latvian subsidized loan scheme and loan guarantee scheme for companies affected by the General 23 March 2020 Europe Latvia coronavirus outbreak. Eligible businesses can defer tax payments for a period of up to three years. A business may qualify for the tax deferral if the company’s revenue from economic
activity in March or April 2020, compared to the relevant month of 2019: has decreased by at least 30% or has decreased by 20%, if the company meet at least one of the following: (1) in 2019, the export volume of the company accounts for 10% of the total turnover or is not less than EUR 500 000; (2) the average monthly Corporate Taxation 25 March 2020 gross wages paid by the company in 2019 shall be not less than EUR 800; (3) the long-term investment in fixed assets on 31 December 2019 is at least EUR 500 Europe Latvia 000. ALTUM, the national development finance institution, will provide loan guarantees and loans for crisis solutions to businesses affected by the COVID-19 crisis. Interest rates on loans for tourism sector businesses will be cut by 50% and by 15% for enterprises in tourism and related sectors. Stimulus Package for 25 March 2020 Travel & Tourism Sector Europe Latvia The Government has decided to support an additional EUR 150 million increase in the national carrier's share capital to help overcome the economic crisis and Government Aid for 01 April 2020 Europe Latvia stabilize the industry. Airlines The government has decided to support State Joint Stock Company “Riga International Airport” in the conditions of the emergency situation with the total amount
of EUR54.42million, increasing the company's share capital and cancelling the dividend payment for the previous year. The company's share capital will be Airport Charges 28 April 2020 Europe Latvia increased by EUR49.91million, and the amount of dividends for 2019, which will remain at the Airport's disposal, accounts for EUR4.51 million. The government has approved the investment of up to EUR250 million into the equity of the national carrier to overcome the economic crisis caused by COVID-19. Government Aid for 08 May 2020 Europe Latvia Airlines Europe Lithuania Europe Lithuania VAT payment holidays will be offered to promote liquidity. Industry Taxation 14 March 2020 Europe Lithuania EUR5 billion package including EUR500 million for business liquidity. General 17 March 2020 Europe Lithuania Lithuanian airports set up a plan to encourage airlines to restart passenger flights. Firstly, airlines will get 60 days payment deferral for airport charges. Airport Charges 27 April 2020 Europe Luxembourg The government has announced an aid package of EUR 9billion. EUR 50million in direct aid is planned for small and medium-sized enterprises. Every self-employed General 26 March 2020 Europe Luxembourg person and every company with less than nine employees should receive EUR 5,000. Social security contributions can be suspended for six months. Upon request by businesses, delays for the payment of VAT can be granted to taxable persons liable to VAT facing financial difficulties due to the COVID-19 crisis. Industry Taxation Europe Luxembourg Cancellation upon request of corporate income tax (CIT) and municipal business tax (MBT) advances payments (not for net worth tax (NWT)) for the first two Corporate Taxation Europe Luxembourg quarters of 2020. Deadline for filing the 2019 corporate tax returns is postponed to June 30, 2020 for companies. Europe Malta Europe Malta VAT payment holiday for businesses and self-employed for March and April. VAT credit refunds will also be accelerated. Industry Taxation 14 March 2020 Provisional tax payments, employee taxes, maternity fund payments and social security contributions due to be paid in March and April 2020 by companies having Corporate Taxation Europe Malta suffered a significant downturn in their turnover can be postponed, without the levying of interest or penalties. Europe Malta The Wage Supplement Scheme originally due 31 October is extended until March 2021. Wage Subsidies 23 October 2020 Europe Malta EUR 1.8b rescue package including EUR 700m in tax deferrals, EUR 900m in guarantees for credit and loans (liquidity). General 20 March 2020 Europe Malta State will pay companies EUR350 per week per employee on quarantine leave. Wage Subsidies 20 March 2020 Europe Montenegro Europe Montenegro The National Bank of Montenegro allows a 90-day grace period for payment of loans, including for companies upon request. General 14 March 2020 Europe Netherlands Europe Netherlands VAT relief including allowing businesses to apply for delayed VAT payments if they can prove hardship as a result of the crisis. Industry Taxation 18 March 2020 A blanket three-month delay for payroll tax and income tax/corporate tax payments. Late payments will face a reduced interest cost of 0.01 %. Longer deferral is possible but additional information needs to be provided and additional conditions do apply. Corporate Taxation When companies received and paid the preliminary tax assessment 2020 (corporate income tax) and lower profits are expected in 2020, companies can amend Europe Netherlands the preliminary tax assessment and get a refund of the paid taxes. Europe Netherlands Schiphol airport has announced it will delay the 5% increase of airport charges as of 1 April 2021 for a period of 6 months. Airport Charges 02 November 2020 The NOW3 program (Temporary Emergency Measure Bridging Employment) has been extended for nine months from 1 October to 1 July 2021. The NOW scheme is intended for employers who suffer a substantial loss of turnover as a result of the COVID-19 (at least 20% and as of January 2021 at least 30%). They can submit Wage Subsidies 09 October 2020 an application to the UWV for an allowance for labour costs and receive an advance payment for this. This will enable them to continue to pay employees with fixed Europe Netherlands and flexible contracts.
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OPERATIONAL AND MARKET DATE NEW MEASURE / REGION COUNTRY ANNOUNCED RELIEF MEASURES FINANCIAL REGULATORY STIMULATION ADOPTED MODIFIED
Freeze of airline charge increase planned as of 1 April until end-June (i.e no increase). Schiphol will temporarily extend the payment terms for airport charges invoices as of 20 March 2020, from currently 21 to 30 days, also until end of June 2020, no parking charges until end of June 2020, no rentals for non-occupied Airport Charges 20 March 2020 Europe Netherlands terminals, free 24 hours parking for staff. Europe Netherlands ACNL announced relaxation of slot allocation rules (LR2) to prioritize cargo and repatriation flights until end-June. Slots Europe Netherlands The government announces partial unemployment support for maximum 90% of revenue losses. The measure is effective up to three months but is renewable. Wage Subsidies 26 March 2020 Schiphol Airport extends payment terms from 30 to 60 days for all applicable charges until 30 June 2020. Airport Charges 10 April 2020 Europe Netherlands The Dutch Government approves the second crisis package for companies in the amount of EUR 13 billion and covering initially the months of June, July, August 29 May 2020 Europe Netherlands and September. The airport charges due to take effect on 1 April 2020 (formally set in October 2018 and adjusted in October 2019), will be invoiced as from 1 July 2020. For the period 1 July 2020 - 31 December 2020, a discount of 25% on the Landing & Take-off charges will be applicable. This discount will be settled at the end of each month through a credit invoice. From 1 July 2020 until 30 September 2020, payment terms of all airport charges invoiced from 1 July 2020 will be as follows: o Invoices paid within 30 days will be rewarded with a discount of 3% Airport Charges 01 July 2020 o Invoices paid within 45 days will be rewarded with a discount of 2%. o These discounts are not applicable to earlier invoices and only apply if prior invoices have all been paid. o When not applying for discounts, payment terms remain at 60 days. From 1 July 2020 until 30 September 2020, the aircraft parking charges waiver will remain in place for aircraft parked prior to 30 June 2020. From 1 July 2020 Europe Netherlands aircraft parking charges for operational aircraft will be reinstated. The Dutch Government announced an aid package of EUR 3.4 billion to its national carrier. The aid includes EUR 2.4 billion in state guaranteed loans, and a EUR 1 Government Aid for 26 June 2020 Europe Netherlands billion direct loan from the government payable after five years. Airlines Dutch government extends measures to support jobs and economy until 2021: The third support and recovery package for entrepreneurs and workers runs until 2021 and is based on three pillars: support, helping to adapt and investment. In addition, from 1 October 2020, the authorities will extend various ongoing support General 28 August 2020 measures (amount to around EUR 11 billion in additional expenditure and EUR 1.5 billion in early investments). Europe Netherlands Schiphol Airport extends/modifies relief measures on different airport charges through deferrals and discounts: i) For the period 1 October 2020 - 31 December 2020, a discount of 25% is applicable on Landing & Take-off charges (not new) ii) From 1 October 2020 until 31 December 2020, payment terms of all airport Airport/ANSP 14 September 2020 charges invoiced are 60 days; incentive scheme put in place: Invoices paid within 30 days will be rewarded with a discount of 3% & those paid within 45 days with a charges Europe Netherlands discount of 2%, iii) From 1 Oct 2020 until 31 December 2020, 50% discount on the aircraft parking charges. Schiphol Airport extends/modifies some reliefs on different airport charges through deferrals and discounts: i) For the period of 1 Jan 2021 until 31 March 2021, a discount of 12.5% is applicable on Landing & Take-off charges ii) From 1 January 2021 until 31 March 2021, payment terms of all airport charges invoiced are 60 Airport/ANSP days; incentive scheme put in place: Invoices paid within 30 days will be rewarded with a discount of 2% and those paid within 45 days with a discount of 1% iii) 10 December 2020 charges From 1 January 2021 until 31 March 2021, 50% discount on the aircraft parking charges. Schiphol has also decided not to invoice the charges increase of 5% Europe Netherlands provided for 2021 (effective 1 April 1 2021) for a period of 6 month. The Dutch government extends the support and recovery package for jobs and the economy in parts. These include keeping the NOW and TVL (temporary emergency measure bridging the employment gap and fixed charges) also in the first quarter of 2021 and extending the tax deferral until 1 April 2021 as well as five other tax measures, such as the zero VAT rate on month caps and the tax break for mortgage obligations. In addition, the government is introducing two new Corporate Taxation 11 December 2020 measures. Firstly, a 0% VAT rate on COVID-19 vaccines and test kits will apply until 1 April 2021. Secondly, the Cabinet will exempt the hotel and catering industry from income and corporation tax on storage costs and adjustment costs. The government is also working with travel guarantee funds on a 'voucher credit facility'. Europe Netherlands Europe North Macedonia Europe North MacedoniaThe government is to lend EUR 5.7m to companies with favorable conditions and contribute to paying 50% of employees' contributions for three months. General 20 March 2020 Europe Norway Europe Norway Avinor (ANSP & Airports) confirms the adoption of EU exception regarding 80% slots rule for all their airports. 10 March 2020 Europe Norway All airport charges (passenger, transfer, security and take-off charges) are temporarily suspended until 30/06. Airport Charges 27 April 2020 Government had suspended the air passenger tax until 31 October. This has been extended until 31 December 2020. Industry Taxation 13 March 2020 Europe Norway The deadline for VAT payment, some other taxes and employer social contributions are postponed. The deadline for the employer social security payment for the Industry Taxation 16 March 2020 Europe Norway 3rd term 2020 (due on 15 July 2020) is extended to 15 October 2020. Europe Norway The number of days that employers are obliged to pay salary to employees on temporary lay-offs is reduced from 15 to 2 days. General 16 March 2020
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OPERATIONAL AND MARKET DATE NEW MEASURE / REGION COUNTRY ANNOUNCED RELIEF MEASURES FINANCIAL REGULATORY STIMULATION ADOPTED MODIFIED
Europe Norway State offers loan guarantees of NOK 6 billion (US$542 million) to airlines registered in Norway. General 16 March 2020 Europe Norway Norwegian CAA approved an extension of certificates of Dangerous Goods for a period of three months starting 16 March. Other 16 March 2020 Companies reporting tax losses in the tax year 2020, losses are automatically carried back against taxable profits incurred in 2019 and/or 2018 up to NOK30 million. Corporate Taxation 17 March 2020
Europe Norway The 2019 corporate income tax payment deadline has been extended to 1 September 2020. No interest shall accrue due to the extension. Airlines are exempted from the Competition Act. The exemption makes it possible to maintain the transport of persons and goods in Norway, ensuring that citizens General 18 March 2020 Europe Norway have access to necessary goods and services. Europe Norway Employer national insurance contributions are reduced by 4% for the period April and May. General 19 March 2020 The restructuring plan of a major carrier has been approved and it now fulfills the criteria for additional state aid. It involves converting debts into shares to qualify Government Aid for 05 May 2020 Europe Norway the company for the Norwegian government's rescue package of NOK2.7 billion. Airlines The State is purchasing domestic air routes where there is no basis for commercial operations, up to NOK1,000m (EUR 90m). Government Route 07 May 2020 Europe Norway Funds Europe Norway The Government of Norway has granted an aid of NOK5 billion to Avinor that is responsible for 44-state-owned airports in Norway. General 13 May 2020 The government will increase the allocation for the purchase of domestic air routes by at least NOK 1 billion. It may exceed this allocation by up to NOK 300 million, Government Route 29 May 2020 Europe Norway if it is necessary to extend the period of flight purchase as a result of infection prevention measures. Funds Europe Norway The take-off charges deferral is extended until 31 October in all Norwegian airports. Airport Charges 01 July 2020 The Norwegian state continues purchasing domestic air routes where there is no basis for commercial operations. The initial agreement of this Public Service Government Route Obligation (PSO) was valid until 31 May and then prolonged to 30 June. The new agreement which is in force between 1 July and 31 August entails some route 01 July 2020 Funds Europe Norway adjustments and a reduction of the state subsidy. The largest privately operated airport Torp Sandefjord will be compensated for the loss of revenue with NOK 90 million (USD 9.4 million) as suggested by the Airport Charges 01 July 2020 Europe Norway Parliament. The ratification of the measure is expected shortly. The Parliament has introduced a reimbursement scheme (grants and loans) for package tour operators: Each organizer can receive 80 % of the reimbursements in loans and grants together. The loan scheme is NOK 1.5 billion (USD 157 million) and the grant scheme NOK 0.5 billion (USD 52 million), and will together cover up to 80 % of total repayments during the period. The grant limit is NOK 500 million (USD 52 million), and will cover up to 20 % of the reimbursements payable to General 01 July 2020 consumers for travel cancelled due to covid-19, which should have started between 14 March and 14 June. When the package tour operators get the money Europe Norway transferred, they must repay the customers within 14 days. Europe Norway The suspension of the take-off charge has been extended until 31 October 2020. Airport Charges 18 September 2020 The Norwegian Government has announced it will propose the extension of the loan guarantee scheme for aviation that it had launched on 19 March (it amounted Government Aid for 09 November 2020 Europe Norway up to NOK 6 billion for airlines with a Norwegian operating license). Airlines The Norwegian Government has submitted a proposal to the Parliament for an increase of the allocation of airline flight routes purchase in the state budget for Government Aid for 10 November 2020 Europe Norway 2021 by NOK 1,000 million; from NOK 690 million to NOK 1,690 million. Airlines The Norwegian Government has announced it will adjust the amount set aside for the purchase of air routes in 2021 to a total of NOK 2 billion. Government Route 17 November 2020 Europe Norway Funds Europe Norway The Norwegian Government has announced it will set aside NOK 35 million in compensation for Torp Airport. Airport Charges 17 November 2020 Europe Norway The current suspension of the Air Passenger Tax from previously 31 December 2020 has been extended for another calendar year until 31 December 2021. Industry Taxation 17 November 2020 Europe Norway The Norwegian VAT (on domestic air transport) was decreased from 12% to 6% due to COVID, the lower rate has also been extended until 1 July 2021. Industry Taxation 17 November 2020 Europe Poland Furlough and reduced work will be subsidized by the State by up to EUR500 per month before tax plus social contribution for three months. Affected businesses may cut wages by up to 50% but not lower than the minimum income of approximately EUR500 gross. Furlough for contractors under civil law contract is capped at Wage Subsidies 31 March 2020 Europe Poland not below 80% of the minimum wage and these are entitled to preferential loans. Europe Poland The payment of income tax is deferred until 1 June. Businesses may apply for reduced taxes. Corporate Taxation 31 March 2020 Europe Poland Taxpayers are allowed to deduct 2020 losses from 2019 profit under conditions. Corporate Taxation 31 March 2020 The Anti-crisis Shield 5.0 has been implemented effective 15 October. It is targeted at the wider tourism industry and aimed at supporting small to medium size General 15 October 2020 Europe Poland businesses. Europe Poland The State will subsidize partial cost of the repatriation flights with the national carrier. Other 15 March 2020 Europe Poland The deadline for so-called ”large enterprises” to file new JPK_V7M forms (SAF-T that is to replace monthly VAT returns) is postponed until 1 July 2020. Industry Taxation
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OPERATIONAL AND MARKET DATE NEW MEASURE / REGION COUNTRY ANNOUNCED RELIEF MEASURES FINANCIAL REGULATORY STIMULATION ADOPTED MODIFIED
The tax authority has provided tax relief in the form of deadline extensions for filing annual corporate tax returns and remitting corporate tax payments, and legislation has been enacted to provide tax relief in response to the coronavirus (COVID-19) pandemic: i) For taxpayers that realized only tax-exempt income or whose revenue consisted of revenue from work for public benefit (at least 80%), the deadline for submitting tax returns is extended until 31 July 2020, ii) Tax loss Corporate Taxation 02 April 2020 carryback—Corporate and individual taxpayers can offset tax losses incurred in 2020 against taxable income declared in their 2019 income tax returns, subject to
a ceiling of PLN 5 million loss; the offset rules are available only with regard to taxpayers whose revenue in 2020 will be lower by at least 50% (when compared to Europe Poland revenue in 2019). The European Commission has approved a Polish aid program worth PLN 142 million (around EUR 32 million), which is to compensate airports for losses incurred in Airport Charges 30 September 2020 Europe Poland connection with the COVID-19 pandemic. The European Commission has approved two Polish measures, for a total of about EUR 650 million (approximately PLN 2.9 billion) to support a local airline in the Government Aid for context of the COVID-19 outbreak. The aid measures consists of a EUR 400 million (approximately PLN 1.8 billion) subsidized loan and a capital injection of around 22 December 2020 N Airlines Europe Poland EUR 250 million (approximately PLN 1.1 billion). Both measures were approved under the State aid Temporary Framework. Europe Portugal ANAC grants an exceptional extension to the validity of licenses or qualifications contained in aeronautical personnel licenses, as well as aircraft pilot courses. The Other 17 March 2020 Europe Portugal extensions are valid for the period from 13 March to 15 June 2020. The European Commission has approved a EUR 9.35 million Portuguese aid scheme for preserving employment on the Azores Islands during the COVID-19 outbreak. The scheme aims at compensating the wage costs of companies in the Region of the Azores, which would otherwise have laid off personnel due to the Wage Subsidies 27 October 2020 COVID-19 outbreak and the emergency measures taken by the State to limit its spread. The period for aid applications is 20 July to 31 December 2020 and aid can Europe Portugal be granted as from April 2020. A package of tax relief measures was announced to ensure companies' cash flows and allow some flexibility in complying with tax obligations and in the payment of taxes by companies and individuals, notably VAT, corporate tax income and social contributions, as well as recognitions of situations requiring the Corporate Taxation 26 March 2020 Europe Portugal postponement or extension of certain procedural and administrative deadlines. Europe Portugal A moratorium has been granted on certain financing agreements with a view to protect the liquidity of companies and families. General 26 March 2020 Europe Portugal A package of exceptional and temporary labor measures has been approved, aimed at maintaining jobs, including the approval of a simplified layoff framework. Wage Subsidies 26 March 2020 Government Aid for 09 June 2020 Europe Portugal The European Commission approved a financial aid package (rescue loan) of EUR1.2 billion to a local carrier. Airlines Portugal has received European Commission's (EC) approval to provide urgent liquidity support (public guarantee of up to EUR 133 million) to a local carrier for the next six months. The support will help the airline to carry out its public-service obligations, provide essential services and ensure the connectivity of the Azores’ Government Aid for 19 August 2020 outermost region. At the same time, the EC opened a probe, to see whether the three past capital increases to the benefit of this carrier are in line with EU state aid Airlines Europe Portugal rules to businesses in difficulty. ANA Airports has submitted a special proposal to the regulatory authority, grantor and users to streamline and expedite the reimbursement of excess maximum average regulatory income. ANA Airports proposed to issue up to 70% credit notes against landing, take-off, passenger assistance and baggage handling fees Airport/ANSP 19 August 2020 from 1 July to 31 December 2020. The CAA approval was communicated this week to the airport manager. Starting in the next billing period, credit for the above charges Europe Portugal charges will be issued effective 01 July. Europe Romania Europe Romania Until 15 June VAT is refunded without audit if request initiated by 16 April. Corporate Taxation 23 March 2020 Companies affected by the crisis do not owe tax for the period of the state of emergency 15 March - 15 May. Payment of tax for all companies is deferred for 30 Corporate Taxation 16 April 2020 Europe Romania days after the state of emergency. A governmental rescue loan of EUR130 million was approved for two major local carriers. Government Aid for 30 April 2020 Europe Romania Airlines Europe Romania Large taxpayers benefit from a 5% discount on income tax for Q1 if paid by 25 April. Corporate Taxation 21 March 2020 The State pays furlough at 75% of the country average salary during the state of emergency for companies totally or partially closed as effect of the state of Other 21 March 2020 Europe Romania emergency. Europe Romania By Government order, borrowers are entitled to request credit institutions for a freeze of loans repayment for 9 months. General 30 March 2020 The European Commission approved the EUR 19.3 million support scheme in the form of a loan guarantee for a state-owned airline. Government Aid for 07 October 2020 Europe Romania Airlines The Government adopted fiscal and tax measures including relief from penalties and collection procedures, the deferral of payment of certain taxes and import value added tax (VAT), and clarifications of the taxation for unemployment allowance payments and other relief provided to individuals during the emergency Corporate Taxation 27 April 2020 Europe Romania period. Other measures allow companies to defer certain financial reporting obligations and ease the prerequisites for VAT refunds.
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The European Commission approved a Romanian loan guarantee of up to around EUR 62 million (RON 301 million) in favor of a local carrier. The loan will be allocated as follows: i) Around EUR 28 million (RON 137 million) public guarantee to compensate the carrier for the damage directly caused by the COVID-19 Government Aid for outbreak and the travel restrictions introduced by Romania and other destination countries to limit the spread of the COVID-19 in the period between 16 March 20 August 2020 Airlines 2020 and 30 June 2020; and ii) Around EUR 34 million (RON 164 million) rescue aid in the form of a public guarantee on a loan intended to partly cover carrier’s
Europe Romania acute liquidity needs. Europe Russian Federation 3 months tax holiday for air transport industry. Agents receive immunity to pay financial security deposits to special fund. Central Bank of Russia instructed banks to give special attention to air transportation companies (to lend or restructure loans). The Government will provide State guarantees for restructuring and Corporate Taxation 18 March 2020 Europe Russian Federationprolonging loans. Additional decisions to support individual airlines will be taken by a specially created commission. Europe Russian FederationVKO and SVO in Moscow (Level 3 Airports in Russia) confirmed waiver of 80/20 rule till the end of 2020. Slots 18 March 2020 The CAA will apply the reducing coefficients 0.5 for all domestic flights and 0.01 for the flights within Far-East Federal District on the temporary base until 1 Government Aid for October. This was the CAA's response to Government requirement to support national carriers and will not be applied to foreign airlines or international flights of 20 March 2020 Airlines Europe Russian FederationRussian airlines. According to the state ATMC, the measures will provide about USD 600m for Russian airlines. To accommodate increased in-country simulator training needs, the volume of simulator training has been reduced temporarily, for aircraft types where simulators Other 20 March 2020 Europe Russian Federationare not available in Russia, cockpit training is allowed; 3-month extension to licences will be granted. Russian Government issued order to provide RUB 1,5 b (USD 20m) from its reserves to Airlines involved in transportation of Russian citizens from countries Government Aid for 28 March 2020 Europe Russian Federationsuffered from COVID-19 for the compensation of its costs. Airlines Moscow Airports (DME, SVO, VKO) have confirmed that they have no plans to increase airport charges in 2020 (normally this happens twice per year before every Airport Charges 06 April 2020 Europe Russian Federationseason schedule to cover inflation). The Government will provide RUB 3.5b (USD 45m) in support to tour operators, including repatriation of tourists from foreign countries impacted by travel General 08 April 2020 Europe Russian Federationrestrictions. It is also mandatory that compensation for cancelled tours is provided by the tour operator. Russian Government will provide as urgent relief measure US$310 million to Russian airlines for cash improvement, lease payments, salary payments, and other Government Aid for 15 April 2020 Europe Russian Federationemergency costs coverage. Airlines As part of the industrial relief measures the Russian Government provided RUB 10,9 Bn (USD 154 M) as financial support for Airports due to sufficient decrease in General 30 May 2020 Europe Russian Federationoperations caused by COVID-19 outbreak. A local airline announced it has borrowed 403 million rubles ($5.9 million) from state-owned bank Sberbank. That loan may be written off by the state if the airline Government Aid for 05 June 2020 Europe Russian Federationadheres to job preservation conditions. Airlines Russia announced a government order that permits travel vouchers as a valid alternative to ticket refunds during the COVID-19 pandemic. Regulation is targeted on air tickets with flight dates starting from 1 February 2020 for flights to/from China and starting from 18 March 2020 for other flights, including domestic flights Passenger Rights 08 July 2020 Europe Russian Federationand is limited only to tickets issued before 1 May 2020. If the voucher is not used by passenger within 3 years, it will be refunded. Europe Russian FederationUnconditional slot use waiver confirmed for the Northern Winter season (NW20) at Moscow-Vnukovo (VKO) and Moscow-Sheremetyevo (SVO) for COVID-19. Slots Russian Government approved additional RUB 3 billion (US$ 42 million) financial support to local airlines flying on regional routes in Russian Federation, who serve Government Aid for 22 July 2020 Europe Russian Federationmore than 450 K passengers and which use Russian-made modern aircraft. Airlines Russian Government assigned RUB 15 billion (US$ 210 million) for Russian Tourism authority to be used as cashback to travelers purchasing domestic travel packages in 2020. This measure is targeted to stimulate demand and incentivize population for traveling in order to support the travel industry stakeholders. Stimulus Package for 23 July 2020 Travellers will receive cashback from 10% and up to 20% depend on the travel package price for tours which are longer than 5 days and are arranged in the region Travel & Tourism Sector Europe Russian Federationother than traveller’s residence. The Russian government has provided its leading carrier with a state guarantee for a five-year loan worth RUB 70 billion (US$ 990 million). Government Aid for 23 July 2020 Europe Russian Federation Airlines The Russian Prime Minister issued the order according to which additional 138 regional routes were added to the list of ones already subsidized by Government. Government Route Budget for this year is RUB 3 billion (USD 41 million). Subsidiaries will be provided to Russian Airlines operating these routes for air tickets sold to travelers younger 17 August 2020 Funds Europe Russian Federationthan 23 years and older than 55 (women) and 60 (men). These ages correspond to the formal current pension age in Russia. Russia prolonged till 31 December 2021 the VAT discounted rate (10% instead of 20%) for all domestic flights via Moscow Airports. It was supposed to expire on Industry Taxation 23 November 2020 Europe Russian Federation31 December 2020. All other flights beyond Moscow are already VAT 0%. Europe Russian FederationGovernment prolonged subsidies for the operation results of the Airports until the end of July 2020. Previous subsidies were limited until the end of Q2 2020. General 15 December 2020 Government prolonged the established financial relief to Russian airlines (initially ended in July 2020) for all flights until November 2020. Measures are targeted at Government Aid for direct subsidizing of “unserved” passengers. For the period July– November 2020 the subsidy per passenger will be around 2 times higher than it was for the flights 15 December 2020 Airlines Europe Russian Federationdated February-June 2020. Europe Russian FederationUnconditional slot use waiver confirmed for the Northern Summer season (NS21) at Moscow-Sheremetyevo (SVO) for COVID-19. Slots 28 December 2020 N Europe Serbia
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Europe Serbia Serbian National Bank announced a 90-day grace period for repayment of loans. General 17 March 2020 Salary related tax and social security contributions may be postponed for tax period March - May (or April - June), so that these are due in January 2021, with a Corporate Taxation Europe Serbia payment period of up to 24 months, without interest. Monthly advance payments of corporate income tax due in the second quarter of 2020 (April to June) will be deferred. Deadline for filing the tax return for Corporate Taxation Europe Serbia corporate income tax will be postponed to 90 days from the date of termination of the state of emergency. Based on the contract between the Ministry of Economy of the Government of the Republic of Serbia and the Serbian national airline, the airline has been Government Aid for 30 December 2021 Europe Serbia recapitalized, with the state increasing its ownership share in the company from 51% to 82% while another carrier’s stake has been reduced from 49% to 18%. Airlines N Europe Slovakia 2019 corporate income tax returns may be filed and related tax paid by the end of the month in which the pandemic ends (as defined by the Government). This Corporate Taxation 24 March 2020 Europe Slovakia measure does not have impact on payment of tax prepayments Europe Slovenia All tax payments can be delayed by three months. An additional three-month delay. Delay in payment of utilities is also allowed. Cost of power is reduced by 20%. Corporate Taxation 17 March 2020 Europe Slovenia An aid package of EUR 3b ratified by Parliament on 3 April: i) Subvention salary for employees on hold for 2 months and the Government pays contributions instead General 24 March 2020 Europe Slovenia of the employer; ii) Microbusinesses to get 70% of the minimum wage with contributions paid by the Government. Europe Spain A credit line of up to EUR 400m for travel sector, granted by the state-owned Credit Corporation. Social security benefits have been granted to companies in General 17 March 2020 Europe Spain difficulty. Authorisations for staff restructuring plans will be expedited. State will guarantee credit for companies in need of liquidities. Europe Spain Suspension of social security payments for companies in economic difficulty. General 18 March 2020
Airport Charges 27 March 2020 Europe Spain The government has delayed the payment of aircraft parking charges for 6 months. No interest will be applicable. AENA will grant an exemption of different space rental costs, depending on the type of asset, from 15 March to 31 May 2020. This measure will apply to airlines, Airport / ANSP handling agents, air cargo operators, commercial desks and buildings and general services in all airports in Spain and is granted upon request. 14 April 2020 charges Europe Spain In addition, AENA enables an extraordinary procedure to request the deferment of lease invoices and aircraft parking, issued after 14 March. Two main carriers have signed loans for EUR750 million and EUR260 million respectively. The loans need to be guaranteed by the Instituto de Credito Oficial and Government Aid for 04 May 2020 Europe Spain will be granted for a 5 year-term and conditioned exclusively to these two companies. Airlines A local carrier has signed a loan of EUR130 million guaranteed by the Instituto de Credito Oficial (corporate state-owned bank). Government Aid for 18 May 2020 Europe Spain Airlines Another local carrier has signed a syndicated loan of EUR 140 million partially guaranteed (70%) by the Government. Government Aid for 27 May 2020 Europe Spain Airlines The Spanish 51% state-owned airport operator, Aena, announced a new incentive scheme on charges stating 1 July. Incentives will be applied on the landing charges and they vary from 70% up to a 100% discount depending on the percentage of recovery on a monthly basis compared to the previous year. Incentives on Airport Charges 19 June 2020 Fast Lane, Airport rentals and Fast Tracks (for those airports that have them) have also been established to support the climb-out of operations and to foster Europe Spain restart of aviation. The Spanish Government has announced the set-up of a EUR 10 billion fund for strategic companies. Details of how much of this financial support will be allocated General 06 July 2020 Europe Spain to airlines, as well as to which airlines will benefit from it and in which form the injection will be attributed is yet pending. A local low-cost carrier has received a loan guaranteed by state guarantor ICO of EUR 100 million (US$ 112 million). Government Aid for Europe Spain Airlines The Spanish Government extended the temporary layoff scheme until 31 January 2021, which in the case of the tourism sector will be granted automatically Wage Subsidies 29 September 2020 Europe Spain without authorization. The Spanish government approved a EUR 475 million (EUR 561 million) rescue package for a local carrier from a large company support fund handled by Spain's Government Aid for 03 November 2020 Europe Spain state-owned industrial holding company SEPI. Airlines The Canary Islands regional government has allocated almost EUR 1 million (USD 1.2 million) in incentives for airlines operating flights to the region in November Government Aid for 20 November 2020 Europe Spain and December 2020. Airlines Europe Sweden As part of a SEK300 billion (US$29 billion) aid package, companies may delay VAT payments and other tax settlements for up to 12 months (backdated to January). Industry Taxation 16 March 2020 Europe Sweden State support to: Allow staff to work fewer hours instead of layoffs. Abolished sickness qualifying days in April and May. Temporary layoffs (salary costs can be Wage Subsidies 16 March 2020 Europe Sweden reduced by half, with employee receiving more than 90% of the salary, limit SEK40.000 SEK (US$3850)) proposed for the rest of 2020. Europe Sweden Swedish airlines are offered credit guarantees worth a maximum of SEK5 billion (US$481 million). General 17 March 2020
IATA overview - COVID-19 Announced relief measures Page 60 of 70 11-01-21 (New or updated measures since last week highlighted in yellow) Relief measures update 11 January 2021
OPERATIONAL AND MARKET DATE NEW MEASURE / REGION COUNTRY ANNOUNCED RELIEF MEASURES FINANCIAL REGULATORY STIMULATION ADOPTED MODIFIED
Europe Sweden Swedavia waives parking fees for long-term parking of aircraft. Airport Charges 19 March 2020 CAA - Temporary measures for airport, ANSP charges: The issuance of new invoices are put on hold until further notice. The due date for all invoices already sent is Airport Charges 20 March 2020 Europe Sweden extended to 180 days. Solutions to reduce or waive airport charges are being evaluated by airport management. Europe Sweden Government has extended credit and credit guarantees to smaller companies for a total of SEK125 billion (US$12 billion). General 20 March 2020 Europe Sweden The CAA has extended dangerous goods regulation (DGR) certificates until 20/07/2020. Other 23 March 2020 The Swedish Transport Agency has decided to postpone the notified increase for the security levelling charge (GAS). Thus, the security levelling charge will Airport Charges 06 April 2020 Europe Sweden continue to be 40 SEK. The Government has imposed a temporary public service obligation to ensure air connectivity on eight domestic routes, up to a maximum of SEK105 million Other 06 April 2020 Europe Sweden (US$10.5 million). The government has announced a restructuring aid totaling SEK39 billion (EUR3.65 billion) effective from 1 July. The size of the support will depend on how large a loss of sales a company has had and will vary between 22.5 and 75 percent of the company's fixed costs excluding salary costs for March and April 2020. In order to benefit from the aid, the company must have had a turnover of at least SEK250,000 during the last financial year and a loss of turnover of at least 30 General 30 April 2020 percent. The turnover loss is calculated on March and April 2020 compared to the same months last year. The maximum amount is proposed to be SEK150 million per company. Europe Sweden A major carrier signs a SEK3.3 billion three-year revolving credit facility agreement, 90% guaranteed by the Swedish and Danish states. Government Aid for 05 May 2020 Europe Sweden Airlines Europe Sweden The Swedish Government announced a support package including SEK3,15 billion to the airport operator Swedavia and SEK100 million to the regional airports. General 16 June 2020 Europe Sweden The Swedish Government announced support of SEK 900 million to the local ANSP. Ratification of the measure by the parliament is expected soon. General 16 June 2020 The Swedish Government has decided to support the national carrier’s recapitalization plan with SEK 5 Billion, and increases their shares to approx. 20%. Government Aid for 30 June 2020 Europe Sweden Airlines Starting 1 July, the Swedish Airport Operator Swedavia offers a Welcome Back Package that includes a discount for take-off and passengers fees, valid until end Airport Charges 06 July 2020 Europe Sweden of 2020. The European Commission approved Danish and Swedish plans to contribute up to SEK11 billion (EUR 1 billion) to the recapitalization of a major carrier. Government Aid for 18 August 2020 Europe Sweden Airlines The Swedish government plans to extend the adjustment support (restructuring aid) to cover May, June and July; originally it was only for March and April. In order for support to be granted for May 2020, the company's net sales must be less than 60 % of the net sales for the reference period. In order for aid to be granted for June and July 2020, the company's net sales for the support period must be less than 50 % of the net sales for the reference period. Support is provided for the General 22 September 2020 support period May with a maximum of SEK 75 million per eligible company and for the support period June and July with a maximum of SEK 150 million per eligible Europe Sweden company. The amendments are proposed to enter into force on 15 October 2020. The shareholders of a major carrier have approved the company's recapitalization plan of SEK 14.5 billion. Government Aid for Europe Sweden Airlines The Swedish Government has announced the extension of several measures taken to support Swedish jobs and businesses through the crisis: i) Short-term lay- offs may currently be granted for a maximum of nine consecutive months. This time limit is to be temporarily removed until 30 June 2021; ii) The reorientation support to be extended also for August–October 2020; this was originally approved for the periods between March and July. This support is aimed at businesses
that have lost at least 50 per cent of their turnover during this period, compared with the same period in 2019; iii) A turnover-based support for sole traders, which was originally concerning turnover reduction in March–July 2020 is now extended to include turnover reductions during August–October 2020; iv) The possibility
for businesses to defer tax payments for one year (social security contributions and value added tax) is now extended by a further year for businesses that have Wage Subsidies 09 November 2020 been granted a deferral under the new regulations; v) Temporary changes to unemployment insurance for business operators to be extended to also apply in 2021. This means that business operators who make their business dormant in 2021 will also be exempted from the rule that at least five years must pass before a new dormancy period can begin. In June 2020, the Government also adopted a legislative amendment that enabled business operators to undertake certain limited measures in their business and still receive unemployment benefit. This temporary rule will also be extended to apply in 2021. Europe Sweden Europe Switzerland Europe Switzerland The government has allocated a budget of CHF10 billion to the private sector for immediate aid to support payment of wages. General Europe Switzerland Dangerous Goods Regulations certificates expiring 1 March 2020 will be extended to 31 July 2020. Other 19 March 2020 Europe Switzerland The Federal Council adopts further measures in favor of employees leading to additional costs for unemployment insurance of CHF 600m per month. General 23 March 2020 Europe Switzerland Corporate taxes can be paid at a later date without interest on arrears. Corporate Taxation 23 March 2020 Europe Switzerland Late payment interest on VAT has been reduced to 0% between 21 March 2020 and 31 December 2020. No late payment penalties shall apply either. Industry Taxation Europe Switzerland The Federal Council increases guarantee volume for liquidity support to CHF 40 billion. General 03 April 2020
IATA overview - COVID-19 Announced relief measures Page 61 of 70 11-01-21 (New or updated measures since last week highlighted in yellow) Relief measures update 11 January 2021
OPERATIONAL AND MARKET DATE NEW MEASURE / REGION COUNTRY ANNOUNCED RELIEF MEASURES FINANCIAL REGULATORY STIMULATION ADOPTED MODIFIED
Basel Airport (BSL) has put in place interest-free payment extensions of 60 days, reduction in rental fees and employee parking by 50%, and exemption of aircraft Airport Charges 03 April 2020 Europe Switzerland parking fees until the end of June 2020. The airport will also issue credit notes for airlines to offset due invoices. The Federal Council (both chambers) decided to provide support to two airlines to bridge liquidity shortfalls. In order to resume flight operations, airlines are dependent on the services provided by aviation-related businesses at the national airports. Consequently, these businesses should also receive support if Government Aid for 07 May 2020 necessary, provided that the stringent environmental and job-related conditions imposed by the Confederation can be met. The Federal Council has asked Airlines Europe Switzerland Parliament for guarantee credits totalling just under CHF1.9 billion (EUR1.8 billion). The Swiss Federal Council has issued a temporary legal standstill for refund claims from customers for amounts already paid for travel that cannot be carried out due to the Corona pandemic. According to this regulation, that comes into force on 21 May 2020, travel agencies cannot be compulsorily enforced for repayments Passenger Rights 20 May 2020 Europe Switzerland arising from travel cancellations until 30 September 2020. On 1 July 2020, the Federal Council extended the maximum period for which short-time working compensation can be paid from twelve to eighteen months. A Wage Subsidies 02 July 2020 Europe Switzerland waiting period of one day also applies. This amendment to the ordinance comes into force on 1 September 2020 and is valid until 31 December 2021. ZRH Airport granted an extension of the current charges period until 2025, or when the cumulative results from airport charges will be zero or positive. In addition, a 10% reduction in airport charges in 2021, applicable as of 1 January 2021 (except noise and emission charges) will be granted to support airlines during the Airport Charges 28 July 2020 Europe Switzerland restart phase The German Economic Stabilization Fund (WSF) approved Swiss state aid for two local carriers in the amount of CHF 1.5 billion. At the beginning of May, Government Aid for Switzerland had already approved a guarantee of CHF 1.27 billion for these two companies. This means that the airlines will now be able to obtain loans from the 18 August 2020 Airlines Europe Switzerland banks amounting to CHF 1.5 billion. The Swiss Federal Council has extended the temporary legal standstill for refund claims from customers for amounts already paid for travel that cannot be carried out due to the COVID-19 pandemic. According to this regulation, that came into force on 21 May 2020, travel agencies cannot be compulsorily enforced for Passenger Rights 11 September 2020 Europe Switzerland repayments arising from travel cancellations until end of the year 2020. The previous deadline was 30 September. The Swiss Federal Council has announced new COVID-19 support measures, including the increase of the support programme to CHF 1 billion, the expansion of short time work by extending the short-time working compensation to cover fixed-term employment relationships and abolishing the grace period as well as the Wage Subsidies 18 November 2020 Europe Switzerland reactivation of the COVID-19 credit programme. Europe Tajikistan Tajikistan announced a broad package of economic support measures, with specific tax holidays for tourism facilities, hotels, catering establishments, health and sports centers, resorts, international passenger transport and air navigation and prohibition of penalties for late payment of taxes from 1 April to 1 September Corporate Taxation 10 June 2020 Europe Tajikistan 2020. Europe Turkey Europe Turkey DHMI (General Directorate of State Airports) agreed to provided temporary waiver for slot rule until 1st of June. Slots 17 March 2020 A TRY 100b (USD 15.6b) aid package was announced for the Turkish economy which includes: VAT, withholding and SGK premiums postponed for six months; VAT on domestic air transport reduced from 18% to 1% for three months (starting 1 March); and delays on principal and interest payments to banks for three months. General 18 March 2020 Europe Turkey Banks have been instructed to provide credit lines, extended credit limits and other measures to support liquidity. The short-term working allowance program has been extended with same conditions with two more months until 3 December 2020 for those companies (and their Wage Subsidies 27 October 2020 Europe Turkey staff) who benefited from the scheme from April to October. A layoff ban has been extended by two more months until 17 January 2021. The ban was first introduced by the Government on 17 April for 3 months until 17 July Wage Subsidies 27 October 2020 Europe Turkey and then extended 2 more times for one month until 17 September and another one time for two months until 17 November. The DGCA has extended the validity of trainings & health certificates of flight crew, cabin crew, dispatchers, air traffic controller, air traffic safety employees until Other 20 March 2020 Europe Turkey 31 July. According to the developments re-evaluation will be made during validity periods. Europe Turkey The DGCA has extended the validity period of Dangerous Goods certificates that expire on March 31, April 30 and May 31 for additional period of 4 months. Other 23 March 2020 As per the amendment to the “Regulation on the Rights of Passengers Traveling by Air”: i) In case of flight cancellation as of Feb 5th, 2020 due to the COVID-19
outbreak, the airline that performs or undertakes the flight are exempted from the provisions in articles 8 (compensation), 9 (refund and route changes) and 10 (refreshment, accommodation, transportation, free calls, etc.) until the two months after the flight bans are lifted. ii) Passenges whose flight were canceled due to Passenger Rights 25 March 2020 the COVID-19 outbreak are entitled to change the ticket for a desired date or open the reservation depending on the flight's availability. In addition, passenger can Europe Turkey get the refund of the open ticket, which has not been used, from the airline two months after the flight bans are lifted. There have been changes in condition for those benefiting from short-time working allowance: the number of premium payment days requirement has reduced from 600 days to 450 days over the last three years, and the number of minimum working days in the employees' current company has reduced from 120 days to Wage Subsidies 25 March 2020 Europe Turkey 60 days. The DGCA issued a circular, valid till 31 December 2020, to obtain exemptions for the transport of hand sanitizers and infected blood samples containing Other 25 March 2020 Europe Turkey dangerous goods and the extension of the dangerous goods renewal training.
IATA overview - COVID-19 Announced relief measures Page 62 of 70 11-01-21 (New or updated measures since last week highlighted in yellow) Relief measures update 11 January 2021
OPERATIONAL AND MARKET DATE NEW MEASURE / REGION COUNTRY ANNOUNCED RELIEF MEASURES FINANCIAL REGULATORY STIMULATION ADOPTED MODIFIED
The DGCA is giving a 50% discount on all its 2020 service tariffs to help relieve the financial burden on the air transport sector. This discount, contributing around TRY7 million (US$1 million) to the sector, covers a wide variety of services including: navigation services; aviation security services; flight operations services (such as civil aircraft registration, flight crew license and authorization services, and AOC); airworthiness services; and services from the Civil Aviation Academy such as Other 13 April 2020 trainings. License and extension payments of airport, terminal operators and ground handling companies, mentioned under airport services of service tariff, have been postponed to 3 months after the start of flights, and around TRY38 million (US$5.5 million), that the sector has to pay, has been deferred. Europe Turkey Europe Turkey Turkey extends the slot waiver to full summer season 2020. Slots 15 April 2020 A series of employment measures were published in the Official Gazette, whereby employment agreements may not be cancelled by employers for a period of 3 months starting on 17 April 2020 (this period may be extended to 6 months). Within this 3-month period, an employer may ask the employee to take unpaid leave. Any action to terminate employment agreements will result in administrative penalties against employers per employee terminated. Employees asked to take Wage Subsidies 17 April 2020 unpaid leave by their employers and who may not benefit from short term employment fund payments, will receive a daily amount of TRY39.24 (US$5.5) from ISKUR Europe Turkey (Employment Agency) throughout the 3-month period. Europe Turkey The VAT on domestic air travel will be cut from 18% to 1%. Industry Taxation Airport Management and Aviation Industries Inc. (HEAŞ), the owner of Sabiha Gökçen International Airport (SAW), has delayed the March and April debts of Airport Charges 30 April 2020 Europe Turkey companies at SAW by 90 days. The Turkish DGCA has published the second revision of circular about “exemptions on FCL, MED, FTL, OPS and Audit requirements for COVID-19 outbreak”: (i) for
instructor and pilot authority, language proficiency, ground training, emergency and safety equipment training, flight training, health certificates and examination reports, flight dispatcher licences, and multiple recurrent training and checks, the date of validity for those expiring before 31 July will be extended for four months; Other 18 May 2020 (ii) maximum flight and duty time limitations for cargo-only and emergency medical and evacuation flights has been extended by up to 24 hours pending certain conditions; (iii) Certain cockpit en-route audits will not be required until 31-July-2020; (iv) the closure duration of Level 2 findings and observations detected during Europe Turkey February and March 2020 audits are extended to 90 days. Europe Turkey The DGCA has extended the validity period of Dangerous Goods certificates that expire on August 31 at the latest for an additional period of four months. Other 27 May 2020 The short-term working allowance program was extended with same conditions with one more month (until 31 August 2020) for those companies and their staff, Wage Subsidies 01 July 2020 Europe Turkey who benefited from it in April, May, June and July. The three-months layoff ban introduced by the Government on 17 April which was originally valid until 17 July, together with the employee compensation scheme, Wage Subsidies 01 July 2020 Europe Turkey was extended until 17 September 2020. DHMI (General Directorate of State Airports) agreed a full season slot waiver for NW20, with conditions, for Istanbul (IST) and Istanbul Sabiha Gökçen (SAW) Slots Europe Turkey airports. Alleviation provided for following Level 2 airports: Ankara (ESB), Antalya (AYT), Ataturk (ISL), Bodrum (BJV), Dalaman (DLM) and Izmir (ADB). Europe Turkey VAT rate for domestic air transportation was reduced from 18 % to 8 %, from 1 July, valid until 31 December 2020. Other Corporate Taxation 31 July 2020 The short-term working allowance program was extended with same conditions for two more months (until 31 December 2020) for those companies which Wage Subsidies 31 August 2020 Europe Turkey benefited from the program from April to October. Europe Turkey A layoff ban has been extended by two more months (until 17 November) as per the presidential decision published in the Official Gazette on 4 September. Wage Subsidies 04 September 2020 The Airport State Authority DHMI has granted relief to aviation sector: some payments are postponed until 31 January 2021 without charging any delay interest: i) Invoices of domestic airline companies, which carry passengers with scheduled and unscheduled flights, between 1 July and 31 December 2020; ii) Invoices with Airport Charges 26 November 2020 due date of March, April and May for the extension fees of ground operations work permit and invoices for June and iii) Monthly invoices for March, April, May and Europe Turkey June for the spaces allocated to airlines, ground handling companies serving at the airports. The short-term working allowance program was extended with same conditions until 30 June 2021 for those companies and their staff, who benefited from it since April 2020. In addition to those current companies and their staff, new companies will also have chance to apply to the short-term working allowance for their staff Wage Subsidies Europe Turkey as of 1 December 2020. The extension of VAT reduction for domestic air transportation which was reduced on 31 July from 18% to 8% and was valid until 31 December 2020, will remain in effect until 31 May 2021. Industry Taxation 23 December 2020 N Europe Turkey Europe Ukraine
Europe Ukraine The 80-20 slot rule waiver was confirmed by CAA for the whole upcoming northern summer 2020 season. Slots 23 March 2020 Europe United Kingdom LHR announced waiver of certain parking charges (only apply to aircraft grounded at Heathrow as a result of the outbreak and which are parked for more than 24 Airport Charges Europe United Kingdomhours. The waiver will begin 11 March 2020, and apply for a period of 60 days. Europe United KingdomHeathrow Airport has announced a 18% decrease of airport charges effective 1 January 2021. Airport Charges 03 November 2020 Europe United KingdomThe UK government has extended the furlough scheme to March 2021. Wage Subsidies 05 November 2020 Europe United KingdomHeathrow Airport has reinstated a 50 % alleviation (subject to certain conditions) to aircraft parking tariffs starting 5 November up to 2 December 2020. Airport Charges 05 November 2020
IATA overview - COVID-19 Announced relief measures Page 63 of 70 11-01-21 (New or updated measures since last week highlighted in yellow) Relief measures update 11 January 2021
OPERATIONAL AND MARKET DATE NEW MEASURE / REGION COUNTRY ANNOUNCED RELIEF MEASURES FINANCIAL REGULATORY STIMULATION ADOPTED MODIFIED
The government announced measures for UK airlines: i) UK airlines can take advantage of a general furlough provision the UK government is offering until October. 80% of salary up to £2500 will be paid until August. From August 2020, employers will have to start paying a percentage (to be determined) toward the salaries of
their furloughed staff. However, they will also be able to bring back furloughed workers part time and still receive furloughing payments ii) VAT payments can be deferred until the end of June iii) APD payments can be deferred on a bilateral basis on application to the UK Treasury iv) The passenger volume reductions will Corporate Taxation 24 March 2020 mean that APD bills are lower for airlines and this should offer relief v) the Treasury is working to ensure that airlines can also have access to the Bank of England’s
Covid Commercial Finance Facility for large companies vi) bilateral negotiations with individual airlines is also possible.
Europe United Kingdom Businesses can defer VAT payments due between 20 March 2020 and 30 June 2020 until 31 March 2021 (previously VAT deferred during this period was due by 31 December 2020). This is an automatic deferral offer for all businesses, with no application(s) required.
HMRC has also confirmed that the deadlines for businesses to put in place digital links between all parts of their functional compatible software have been deferred until the first VAT return period starting on or after 1 April 2021. This means that both the 1 April 2020 and 1 October 2020 deadlines are now merged and Industry Taxation moved to 1 April 2021.
In relation to the Air Passenger Duty (APD) (TTBS code GB) the tax authority (HMRC) will consider granting airlines a payment deferral on a case-by-case basis and Europe United Kingdomupon request by airlines. Europe United KingdomThe Covid Corporate Financing Facility provided a GBP600 million emergency loan to a home-based low cost carrier. General 06 April 2020 Europe United KingdomACL provides alleviation on 80/20 slot rule to June 2020 until 24 October. Slots 27 March 2020 The UK government announced further changes to the UK Job Support Scheme. The key changes are: i) The minimum hours required for employees to work has dropped from 33% to 20% and the employer contribution for non-worked hours has dropped from 1/3 to 5% ii) The scheme will run for six months from 1 November 2020 and this increased support for employers will be reviewed in the new year iii) The Government will pay 61.67% of hours not worked up to a cap of GBP 1,541.75 per month, with the employer contributing 5% of non-worked hours up to a cap of GBP 125 per month. These caps are based on a monthly reference salary of GBP 3,125. This will ensure employees earn a minimum of at least 73% of their normal wages, where their usual wages do not exceed the reference salary. Wage Subsidies 22 October 2020 The employee will have to work a minimum of 20% of their normal hours iv) All employers with a UK bank account and UK PAYE schemes can claim the grant. Neither the employer nor the employee needs to have previously used the Coronavirus Job Retention Scheme (CJRS) v) Large employers (with 250 or more
employees) will have to meet a financial impact test, so the scheme is only available to those whose turnover has stayed level or is lower now than before Europe United Kingdomexperiencing difficulties from COVID-19. There will be no financial impact test for small and medium enterprises (SMEs) and charities. HAL announced they are extending their aircraft parking charges waiver (> 24 hours) as of 11 May for a further 60 days, at a 50% reduction (previously 100%). Airport Charges 04 May 2020 Europe United KingdomThere is also a 50% rental reduction for 2 months for T3 / T4 carriers required to consolidate into T2 (paying for cost of moves themselves). Two additional carriers obtained government loans from the Bank of England's Coronavirus Corporate Finance Facility (CCFF), GBP 600 million and GBP 330 million, Government Aid for 28 May 2020 Europe United Kingdomrespectively. Airlines Heathrow Airport is extending parking alleviation until 24 October 2020 at a 50% alleviation of the published tariffs. Please note that as per published tariffs, overnight parking remains free of charge. Airlines can submit requests to Heathrow for grounded aircraft stand use. The alleviation of charges will only apply to aircraft grounded at Heathrow as a result of the COVID-19 outbreak and which are parked on an agreed stand at Heathrow for more than 48 hours. For a period of parking up to 48 hours, or for aircraft parked for a longer period due to scheduled operations, normal charges will apply as per the Heathrow Airport Conditions of Airport/ANSP Use. Any such stand use must be agreed with Heathrow Airport in writing. There is a limited number of stands that can be made available. Those will be assessed 17-Sep-20 charges and allocated based on operational requirements. Airline requests for grounded aircrafts stand use and the temporary alleviation of parking charges will be considered and assessed on a case by case basis. Priority will be given to airlines who have a maintenance base at Heathrow Airport. Requests for alleviated charges should be made on the day of departure of the specific aircraft. The alleviation will apply until 24 October 2020. This period will be assessed and may be Europe United Kingdomupdated or withdrawn at Heathrow Airport’s discretion. The UK replaces the current Job Retention Scheme (JRS) with a new UK Job Support Scheme. The scheme consists of the following: i) The scheme will open on 1 November 2020 and run for 6 months, ii) It is open to all employers with a UK bank account and UK PAYE scheme, iii) Large businesses (most airlines) will have to meet a financial assessment test to show a significant drop in turnover, iv) For the first three months of the scheme the employee must work at least 33% of their Wage Subsidies 29 September 2020 usual hours, v) For the hours not worked, both the Government and employer will pay a third each of the usual hourly wage for that employee, vi) The Government contribution will be capped at £697.92 a month, vii) Employers will be able to make a claim online through Gov.uk from December 2020. They will be paid on a
Europe United Kingdommonthly basis. The UK Government has extended the furlough scheme until the end of April 2021 with the government continuing to contribute 80% towards wages. This was initially supposed to last until the end of March 2021. In addition, Business will have until the end of March 2021 to access the Bounce Back Loan Scheme, General 17 December 2020 Europe United KingdomCoronavirus Business Interruption Loan Scheme, and the Coronavirus Large Business Interruption Loan Scheme (previously planned to end in January).
IATA overview - COVID-19 Announced relief measures Page 64 of 70 11-01-21 (New or updated measures since last week highlighted in yellow) Relief measures update 11 January 2021
OPERATIONAL AND MARKET DATE NEW MEASURE / REGION COUNTRY ANNOUNCED RELIEF MEASURES FINANCIAL REGULATORY STIMULATION ADOPTED MODIFIED
As of 5 November 2020, Heathrow Airport re-introduced a temporary scheme which provides 50% alleviation to published tariffs, on parking for aircrafts grounded due to the 2nd national lockdown in the UK. The scheme is expected to run until 11 Jan 2021 inclusive. It is the second alleviation scheme introduced by the Airport Charges 05 November 2020 N Europe United KingdomHeathrow, following a previous scheme which was applied at the start of the first UK lockdown in spring of 2020. Europe Uzbekistan Europe Uzbekistan Tax breaks for transport and tourism sectors and credit repayment breaks without penalties. Corporate Taxation 18 March 2020 NORTH ASIA North Asia China (Mainland China, Hong Kong SAR, Macao SAR & Chinese Taipei) North Asia China (Mainland MainlandChina, Hong China: Kong The SAR, exemption Macao SARof the & civilChinese aviation Taipei) development fund for mainland China’s domestic airlines. Airport Charges Mainland China: Exemption of aeronautical charges, ground handling charges, terminal /approaching navigation charges and en-route charges for relief flights Airport / ANSP North Asia China (Mainland China, Hong Kong SAR, Macao SAR & Chinese Taipei) charges Mainland China: CAAC confirmed that the financial incentives will be paid to carriers whose international flights during the epidemic were not suspended during the Government Aid for period between January 23 to May 4, according to the Notice by the Ministry of Finance and the Civil Aviation Administration of China on Financial Support Policy Airlines North Asia China (Mainland forChina, Civil Hong Air Transport Kong SAR, Enterprises. Macao SAR & Chinese Taipei) Mainland China: According to the regular press conference held by CAAC on 10 July, airlines have received RMB 10 billion in financial relief since the outbreak of COVID-19. Mainland China put forward a package of relief measures, the so called “16+8” policies, in response to the impact of the COVID-19. This includes the Government Aid for “Notice of CAAC on Policies Supporting Active Response to COVID-19 Outbreak” on 9 March 2020 with 16 relief measures and another eight relief policies issued Airlines North Asia China (Mainland later.China, Hong Kong SAR, Macao SAR & Chinese Taipei) Mainland China: CAAC issued new Slot Allocation Policy for Scheduled Cargo/Mail Flight, effective from October 25, 2020. The Policy adjusted and optimized the slot windows for scheduled cargo flights, allowing Level 3 and Level 2 airports to have equal status in slot allocation for passenger and cargo flights between of Slots 22:00 to 08:00, to have access to arrival slots for cargo flights during 06:00-08:00, departure slots during 22:00-24:00. For the hub airports with significant cargo North Asia China (Mainland capabilityChina, Hong (e.g. Kong PKX, SAR, SZX, Macao HGH, TSN, SAR NKG,& Chinese CGO) Taipei) slots could be allocated during 08:00 – 22:00 for international scheduled cargo flights. Mainland China: Condintional waiver NW20 for Level 3 airports: 1. CAAC will reserve historical slots for airlines at the coordinated airports (Level 3 airports) and exempt airlines from the utilization rate assessment in accordance with the principle of fairness and reciprocity 2. According to the slot wavier policy of CAAC, airlines should hand back international flight slot not intended for utilization in the Winter 2020 season by the end of August 2020 Slots 3. During the Winter 2020 season (October 25, 2020 to March 27, 2021), airlines should return the slots that cannot be used no later than two weeks prior to planned operation for reallocation and efficient utilization 4. Waiver can be given to slots that are returned less than two weeks before planned operation due to unexpected government epidemic prevention and control North Asia China (Mainland requirements,China, Hong Kong airport SAR, shutdowns Macao SAR and & other Chinese reasons. Taipei) Mainland China: China will strengthen tax and fee reduction efforts this year and the amount of taxes and fees cut has currently exceeded 1 trillion yuan. All indicators of the country's major provinces for economic development are further picking up, which provides conditions and foundations for China's economy to Other North Asia China (Mainland maintainChina, Hong its trend Kong to SAR, stabilize Macao and SAR recover. & Chinese Taipei) Mainland China: Jet fuel price add-on to the purchase rice of the product to be reduced by 8% from 23 January 2020 until further notice dependent on the Fuel Costs and North Asia China (Mainland evolvementChina, Hong of Kong the COVID-19SAR, Macao epidemic. SAR & Chinese The average Taipei) add-on for domestic airlines is estimated at 425 RMB/Metric Tonne (18 USc/gal). Fees Mainland China: Reduce aerodrome charges and air navigation charges for mainland China airlines, Hong Kong SAR, Macao SAR, Chinese Taipei (HKG/MFM/TPE) airlines and international airlines. For Class I airport (where passenger volume exceeds 4% of China’s air passengers) and Class II airports(between 1% to 4%), Airport / ANSP Landing Charges reduced by 10%; Parking Charges exempted; Air Navigation Facility Charges reduced by 10% (with overfly charges exclusive). For domestic charges airlines the air fuel basis price of purchase and sale spreads reduced by 8%. These policies were implemented from 23 January 2020, the termination date will be North Asia China (Mainland advisedChina, Hong in accordance Kong SAR, with Macao the SARepidemics & Chinese evolvement. Taipei) Mainland China: (1) Exempting social insurance（endowment insurance, unemployment insurance and work injury insurance）for small and medium-sized enterprises（SMEs）until the end of December 2020. Corporate Taxation North Asia China (Mainland (2)China, Enterprises Hong Kong severely SAR, affectedMacao SAR by the& Chinese pandemic Taipei) may apply for deferred social insurance premium until the end of December 2020. Mainland China: (1) Companies, which provide key supplies for controlling the epidemic, will receive full refund of the tax credits for the incremental value-added tax. (2) For enterprises severely affected by the COVID-19 outbreak (transportation, catering, accommodation, and tourism industries), the longest carry-over period of Industry Taxation their losses in 2020 is extended from 5 years to 8 years. North Asia China (Mainland (3)China, This Hong notice Kong is effective SAR, Macao from 1stSAR Jan & Chinese 2020, and Taipei) the deadline depends on developments in the situation of the outbreak.
IATA overview - COVID-19 Announced relief measures Page 65 of 70 11-01-21 (New or updated measures since last week highlighted in yellow) Relief measures update 11 January 2021
OPERATIONAL AND MARKET DATE NEW MEASURE / REGION COUNTRY ANNOUNCED RELIEF MEASURES FINANCIAL REGULATORY STIMULATION ADOPTED MODIFIED
Mainland China: CAAC has issued a Notice on Launching a Review and Approval “Green Channel” for International Air Cargo Transport during the Period of
Epidemic Prevention and Contro, in order to ensure the stability of the international air cargo supply chain during the period of epidemic prevention and control, it is decided after study to make temporary adjustments to the administrative procedures of international cargo flight plan by launching a “green channel” to further
optimize the work flow, shorten the processing time and promote the smooth and efficient review and approval of the international cargo flight plans. 1) For scheduled cargo flights, airlines shall log in to the system to submit materials (see Annex 1 and Annex 2 for the simplified process for applying for converting passenger and cargo flights to all-cargo flights). The time limit for application is adjusted from previous 30 days to just one day in advance. In addition, the system accepts applications on 7×24 hours basis. The application for a pre-flight plan remains unchanged as it continues to follow the current working procedures and Payment and application channels. The time limit for application is adjusted from previous 5 working days to just one day in advance. In addition, the system accepts distribution applications on 7×24 hours basis. 2) For extra and charter cargo flights,Chinese and foreign airlines shall obtain approval for flight permits, with no need to go
through slot coordination for the time being; Airlines shall log in to the system to submit materials. The time limit for application is adjusted from previous 7 or 5 working days to just one day in advance. In addition, the system accepts applications on 7×24 hours basis. The application for a pre-flight plan remains unchanged
as it continues to follow the current working procedures and application channels. The time limit for application is adjusted from previous 7 or 5 working days to just one day in advance. In addition, the system accepts applications on 7×24 hours basis. The notice also includes the simplified procedures for applying for
permission to convert pax+cargo flights to cargo flights. The notice shall enter into force on the date of its issuance and shall become invalid on a date to be North Asia China (Mainland notified.China, Hong Kong SAR, Macao SAR & Chinese Taipei) Mainland China: Fee Reductions and Burden Alleviation: 1.Airport authorities should exempt airlines from charges associated with operation of air transport services and ground handling for major transport flight missions deployed by the Joint Prevention and Control Mechanism of the State Council; and air traffic control entities shall exempt airlines from approach command charges and route navigation services charges. 2. Reducing charges for airports and air navigation services on domestic and foreign airlines and airlines from Hong Kong SAR, Macao SAR and Chinese Taipei Airport Charges regions. Reducing benchmark for landing charges at CAT I and II airports by 10%, and waiving parking charges; reducing route air navigation services charges (over-flight excluded) by 10%; and reducing benchmark of difference between purchase and sales of jet fuel for domestic flights of domestic airlines by 8%. The aforementioned charge reduction policies shall be effective since 23 January 2020, until further notice which depends on epidemic development. North Asia China (Mainland 3.China, Information Hong Kong service SAR, providers Macao SAR and &subordinate Chinese Taipei) public entities and companies of CAAC are encouraged to reduce current charges as appropriate. North Asia China (Mainland MainlandChina, Hong China: Kong Full SAR, slot Macaowaiver SARNW19/20, & Chinese Full waiver Taipei) during outbreak period NS20 Slots North Asia China (Mainland MainlandChina, Hong China: Kong From SAR, 0:00 Macao on 3 SARMay, & domestic Chinese Taipei)flights will operate slots according to Northern Summer Season 2020. Slots North Asia China (Mainland HongChina, Kong Hong SAR: Kong Full SAR, slot Macao waiver SAR NS20 & Chinesefor all flights. Taipei) Slots North Asia China (Mainland HongChina, Kong Hong SAR: Kong Full SAR, slot Macao waiver SAR NW20 & Chinese for all flights Taipei) with conditions. Slots Hong Kong SAR: With effect from 22 November, all air crew arriving at the Hong Kong International Airport (HKIA) must possess a negative result of SARS-CoV-2 nucleic acid test done at an ISO 15189 accredited laboratory or a laboratory recognised by the Government where the laboratory is located with the specimen collected within 48 hours prior to boarding. They must take a post-avvival SARS-CoV-2 nucleic acid test at the DH’s Temporary Specimen Collection Centre “TSCC”upon arrival at HKIA.
For non-local based freight crew and local based crew, who have visited very high risk places during the 14-day prior to arrival in Hong Kong: - They must self-isolate at the hotel room arranged by the airline for the duration of their stay - Point-to point transportation must be arranged by airlines between airports and the place of accommodation - They must take a post-arrival SARS-CoV-2 nucleic acid test at the DH’s TSCC and wait for the results there or any other location as designated by DH* (“test and hold”) upon
arrival at HKIA For non-local based passenger crew, who have visited very high risk places during the 14-day prior to arrival in Hong Kong: - They must possess a negative result of SARS-CoV-2 nucleic acid test done at an ISO 15189 accredited laboratory or a laboratory recognised by the Government where the laboratory is located with the specimen collected within 48 hours prior to the scheduled departure time of the flight to Hong Kong - The airline should declare on a letter of certification that the crew member has been tested negative for SARS-CoV-2 nucleic acid with the specimen collected within 48 hours Entry Restrictions prior to the scheduled departure time of the flight to Hong Kong - The crew is required to present the test report and the letter of certification to staff of DH when enters Hong Kong. They must take a post-arrival SARS-CoV-2 nucleic acid test at the TSCC and wait for the results there or any other designated by DH upon arrival at HKIA For non-local based crew who have no visited very high risk places during the 14-day prior to arrival in Hong Kong: - If they possess a pre-departure negative result of SARS-CoV-2 nucleic acid test, they must take a post-arrival SARS-CoV-2 nucleic acid test at DH’s TSCC upon arrival at HKIA - If they do not possess a pre-departure negative result, they must take a post-arrival SARS-CoV-2 nucleic acid test at the DH’s TSCC and wait for the results there or any other
location as designated by DH upon arrival at HKIA.
For local based crew who have not visited very high risk places specified under Cap.599H during the 14-day prior to arrival in Hong Kong, they must take a post-arrival SARS-CoV- 2 nucleic acid test at DH’s TSCC upon arrival at HKIA. North Asia China (Mainland China, Hong Kong SAR, Macao SAR & Chinese Taipei) From 22 December, all crew who have visited the United Kingdom during the 14-day prior to arrival in Hong Kong, they must subject to self-isolation at a designated hotel for 21
IATA overview - COVID-19 Announced relief measures Page 66 of 70 11-01-21 (New or updated measures since last week highlighted in yellow) Relief measures update 11 January 2021
OPERATIONAL AND MARKET DATE NEW MEASURE / REGION COUNTRY ANNOUNCED RELIEF MEASURES FINANCIAL REGULATORY STIMULATION ADOPTED MODIFIED
Hong Kong SAR : AAHK announced an extension of relief measures for the airport community. The waiver or reduction of various fees for the aviation industry announced in October this year will continue from January to March 2021. The continuing relief measures include full waiver of parking charge for idle passenger aircraft and airbridge fees; reduction of passenger aircraft landing charges; fees reduction related to ramp handling, maintenance and airside vehicles; as well as Airport Charges rental reduction for terminal tenants covering lounges and offices; fees waiver for terminal licencees including ancillary passenger services, commercial services counters and cross-border transport operators; and concessions on franchise fees for aviation support services such as into-plane fuelling. The full waiver on fees North Asia China (Mainland inChina, relation Hong to aircraftKong SAR, maintenance Macao SAR charges & Chinese and Taipei)fixed charges for inflight catering services will continue until the end of March. M
Hong Kong SAR: Passengers with foreign passport are not allowed to enter HK until further notice; Passengers with passports from Mainland China, Macao SAR and Chinese Taipei who have been to any overseas countries and regions in the past 14 days are not allowed to enter HK. From 25 December, all persons who have stayed in the UK or South Africa for more than two hours on the day of boarding or during the 21 days before that day are not be allowed to board for Hong Kong.
Starting from 23 November, HK residents who upon fulfilment of the conditions specified under concerned Regulation, including not having been to places other than Hong Kong, Guangdong Province or Macao in the past 14 days, could be exempted from the 14 days compulsory quarantine requirement when return to Hong Kong. Otherwise, HK residents who return from Mainland China (except Guangdong Province), Chinese Taipei and overseas are subject to 14 days quarantine until 31 March 2021. From 25 December, all persons arriving at Hong Kong who have stayed in the places outside China on the day of arrival at Hong Kong or during the 21 days before that day have to undergo compulsory quarantine for 21 days in designated quarantine hotels. At the same time, staring from December 21, they Entry Restrictions must provide to their airlines the confirmation of the room reservation in a designated quarantine hotel before boarding the flight. Travellers are required to board the designated transport arranged by Government to proceed to their hotels after arrival Hong Kong.
Starting from August 18, the Temporary Specimen Collection Centre (TSCC) will be relocated to the Midfield Concourse in the restricted area of Hong Kong International Airport (HKIA). Travelers are required to stay at TSCC until they receive their test’s result (which usually is available on the same day) before they can
proceed with the immigration procedures and checked-in baggage collection. Travelers whose test results are available on the same day can proceed with immigration procedures right after their samples are collected but need be taken to the dedicated hotel where they must stay until they receive their test results.
The new arrangement of COVID-19 PCR lab test has been implemented to travelers upon arrival at HKIA, and reduce waiting time for test result to less than four North Asia China (Mainland hoursChina, in Hong general. Kong SAR, Macao SAR & Chinese Taipei) Hong Kong SAR: Government offers up to HKD9,000 subsidy per worker to employers in Hong Kong for a period of six months on the condition that the employers will not implement redundancies during the subsidy period and spend all the wage subsidies on paying wages to their employees. The first wage subsidies are used for paying wages of employees from June to August 2020; and the second tranche for paying wages of employees from Wage Subsidies September to November 2020. The first wage subsidies accepted application during May/June while the second wage subsidies accepted during North Asia China (Mainland August/September.China, Hong Kong SAR, Macao SAR & Chinese Taipei) Hong Kong SAR: The Airport Authority Hong Kong (AAHK) has launched a relief programme to the airport staff and cabin crew. Eligible airport staff who are subject to “no-pay-leave” of no less than 4 days in a salary month (during the period from March to July 2020) may apply for the training allowance if they successfully
complete a selected aviation-related training course between April to July. Wage Subsidies Each individual staff will be granted HKD 1,000 for each completed training course with each successful application. Staff could apply the training allowance once North Asia China (Mainland inChina, each Hong calendar Kong month. SAR, MacaoEach staff SAR can & Chinese only make Taipei) a maximum of two applications and maximum allowance is HKD 2,000. Hong Kong SAR: International transfer resumed in HK International airport. Passengers from Mainland China will be able to transit through Hong Kong to other Entry Restrictions North Asia China (Mainland destinationsChina, Hong fromKong 15 SAR, August Macao until SAR 15 &October. Chinese Transit Taipei) in the other direction (inbound to Mainland China) as well as ferry service still remains suspended.
IATA overview - COVID-19 Announced relief measures Page 67 of 70 11-01-21 (New or updated measures since last week highlighted in yellow) Relief measures update 11 January 2021
OPERATIONAL AND MARKET DATE NEW MEASURE / REGION COUNTRY ANNOUNCED RELIEF MEASURES FINANCIAL REGULATORY STIMULATION ADOPTED MODIFIED
Hong Kong SAR: The Hong Kong (SAR) China Government released a new requirement "Cap 599H - Prevention and Control of Disease (Regulation of Cross- boundary Conveyances and Travellers) Regulation". The 559H empowers the Government to flexibly impose various conditions on travellers, either based on their originating place (e.g. specific high-risk places), or solely having regard to the office they assume (e.g. air crew or sea crew), including requiring inbound travellers from cross-boundary conveyances to obtain a negative result from a COVID-19 test conducted by a recognised laboratory before arriving at Hong Kong. Entry Restrictions The specified high-risk places include : - Bangladesh, India, Indonesia, Nepal, Pakistan, the Philippines, South Africa (starting 25 July 2020) - Kazakhstan & United States (starting 29 July 2020) - Ethiopia (starting 28 August 2020) - Bangladesh, India, Indonesia, Nepal, Pakistan, the Philippines, South Africa (starting 25 July 2020) North Asia China (Mainland - KazakhstanChina, Hong Kong& United SAR, States Macao (starting SAR & Chinese29 July 2020) Taipei) The specified high-risk places include : - Bangladesh, India, Indonesia, Nepal, Pakistan, the Philippines, South Africa (starting 25 July 2020) - Kazakhstan & United states (starting 29 July 2020) - Ethiopia (starting 28 August 2020) - United Kingdom (starting 1 October 2020) *From 24 December, all persons who have stayed in the UK for more than two hours on the day of boarding or during the 21 days before that day are not be allowed to board for Hong Kong; Persons arriving at Hong Kong (either via the airport or land boundary control points) who have stayed in the UK on the day of arrival at Hong Kong or during the 21 days before that day have to undergo compulsory quarantine for 21 days in designated quarantine hotels. - France & Russia (starting 26 October 2020) - Belgium (starting 03 November 2020) - Turkey (starting 13 November 2020) Entry Restrictions - Ecuador & Germany (starting 28 November 2020) - Romania (starting 07 December 2020) - Ukraine (starting 17 December 2020) - Canada (starting 25 December 2020) Above inbound traveller must provide the following documents: 1. A test report in English or Chinese issued by a laboratory or healthcare institution bearing the name of the relevant traveller identical to that in his or her valid travel document to show that: a. the relevant traveller underwent a nucleic acid test for COVID-19, the sample for which was taken from the relevant traveller within 72 hours before the scheduled time of departure of the specified aircraft; North Asia China (Mainland b. theChina, test Hong conducted Kong SAR, on Macao the sample SAR &is Chinesea nucleic Taipei) acid test for COVID-19; and
IATA overview - COVID-19 Announced relief measures Page 68 of 70 11-01-21 (New or updated measures since last week highlighted in yellow) Relief measures update 11 January 2021
OPERATIONAL AND MARKET DATE NEW MEASURE / REGION COUNTRY ANNOUNCED RELIEF MEASURES FINANCIAL REGULATORY STIMULATION ADOPTED MODIFIED
Macao SAR: All non-residents are not permitted to enter Macao: this policy does not apply to residents of Mainland China, Hong Kong SAR, and Chinese Taipei provided they have not traveled to any other country or region within 21 days of their arrival in Macao SAR. From January 13, 2021, all persons travel to Macao from overseas by plane required to present a proof of a negative result for COVD-19 using a nucleic acid test within 72 hours. From May 11, 2020, all persons arriving from Mainland China must present either proof of a negative result for COVD-19 using a nucleic acid test (NAT) or a certificate showing specimen collection for a NAT issued within 7 days of arrival. Certificate must come from a qualified institution recognized by the health authorities in Mainland China. Those who have been to below “medium risk” places are required to undergo 14 days of centralized isolation medical observation.
- Heilongjiang Province: Aihui District of Heihe - Beijing: Dashanzi Community in Jiuxianqiao Subdistrict of Chaoyang District; Nanfaxin Town, Gaoliying Town, Shengli Subdistrict, Nancai Town and Renhe Town in Shunyi District Entry Restrictions - Liaoning Province: Entire City of Dalian & Shenyang - Hebei Province: Fenggang Subdistrict in Nangong City; Entire City of Shijiazhuang Persons who cannot provide such certificate must undergo a NAT in Macao SAR
Staring December 21, 2020, all persons arriving from Hong Kong and other country will be required to undergo a 21 days medical observation upon arrival. For the persons from “medium risk” places of Mainland China and Chinese Taipei still remain 14 days medical observation.
Starting from December 20, 2020, Government appointed 6 hotel as a designed quarantine hotels for Macao residents and travel companion only. And two hotel North Asia China (Mainland appointedChina, Hong for Kong non-resident. SAR, Macao SAR & Chinese Taipei) Chinese Taipei: A 50% discount on parking charges for the airport from 1st February 2020 to 1st February 2021. Other discounts on the landing, housing and maintenance hanger charge for the airport will depend on the reduction of proportion compared with the same period of the previous year. Airport Charges 4-month payment postponed for the period from February to June of the airport charges. Depending on the COVID-19 pandemic situation, the policy might be North Asia China (Mainland extendedChina, Hong if needed. Kong SAR, Macao SAR & Chinese Taipei) Chinese Taipei: On June 17, the Central Epidemic Command Center (CECC) announced the conditions under which short-term business travelers can apply for reduced amount of time of home quarantine. 1. Those who are allowed entry according to the announcements of the CECC 2. Those whose duration of stay doesn’t exceed three months Entry Restrictions 3. Business travelers who enter the country for business activities, such as goods inspection, after-sale services, technical assistance and training, and contract signing 4. Those who arrive from low- or medium-risk countries/regions announced by the CECC and have no history of travel to other countries in the last 14 days before North Asia China (Mainland boardingChina, Hong the Kongflight toSAR, Chinese Macao Taipei. SAR & Chinese Taipei) Chinese Taipei: Chinese Taipei announced a "triple stimulus" voucher program that allows people to purchase NT$ 3,000 (US $100) worth of vouchers for just NT$1,000 and consumers will be able to use the stimulus vouchers from July 15 through the end of the year. Stimulus Package for The consumer stimulus vouchers are aimed at addressing the aftermath of the COVID-19 pandemic. The initiative will hopefully alleviate people's difficulties while Travel & Tourism Sector North Asia China (Mainland solidifyingChina, Hong Chinese Kong SAR, Taipei's Macao international SAR & Chinese reputation Taipei) as a coronavirus success story and an oasis amid the chaos of the global pandemic. Chinese Taipei: The Central Epidemic Command Center (CECC) announced on June 24 that Chinese Taipei will relax entry measures for foreign nationals and Hong Kong and Macao residents starting June 29 to meet commercial and trade demand and humanitarian needs. The foreign nationals and Hong Kong SAR and Macao SAR residents who have received permission to enter Chinese Taipei, when checking in with the airline for the flight to Chinese Taipei, must present an English- Entry Restrictions 29 June 2020 language certificate of a negative COVID-19 RT-PCR test taken within three days of boarding. They must also undergo a 14-day home quarantine period and North Asia China (Mainland observeChina, Hong other Kong relevant SAR, epidemic Macao SAR prevention & Chinese measures Taipei) upon entry into the country. Chinese Taipei: From June 25, transit passengers are allowed at Chinese Taipei Taoyuan International Airport with through route and monitoring measures in place to prevent coronavirus spread. These restrictions include the following : (1) transit flights from or to China where COVID-19 continues to spread are excluded from the plan; (2) transit passengers are required to fly with the same airline (only Chinese Taipe's China Airlines and Eva Air and Hong Kong SAR’s Cathay Pacific are Entry Restrictions 25 June 2020 included in the transit plan, and the list of airline companies permitted will be reviewed based on the pandemic situation and implementation of the project.); and (3) North Asia China (Mainland transitChina, passengersHong Kong SAR,are required Macao SARto leave & Chinese Chinese Taipei) Taipei within eight hours. Macao SAR : CAM reduced landing and takeoff fees for airlines which amounted to MOP 19 million from April to June. There may be a second round to be decided Airport Charges North Asia China (Mainland soon.China, Hong Kong SAR, Macao SAR & Chinese Taipei) HK SAR:The Airport Authority of Hong Kong SAR will maintain the fuel throughput fee until Sep 2020 despite the drop in volumes. Fuel Costs and North Asia China (Mainland China, Hong Kong SAR, Macao SAR & Chinese Taipei) Fees
IATA overview - COVID-19 Announced relief measures Page 69 of 70 11-01-21 (New or updated measures since last week highlighted in yellow) Relief measures update 11 January 2021
OPERATIONAL AND MARKET DATE NEW MEASURE / REGION COUNTRY ANNOUNCED RELIEF MEASURES FINANCIAL REGULATORY STIMULATION ADOPTED MODIFIED
Chinese Taipei: On 23 October, Legislative Yuan passed the Relief Package 3.0 of adding a total of US$ 7.3 billion. US$ 343 million of the total amount will be used Wage Subsidies North Asia China (Mainland inChina, the subsidy Hong Kong of the SAR, travel Macao and hotelSAR &industry, Chinese airport Taipei) service provider, and the aviation industry. Mainland China: Prepayment held by monopoly suppliers despite suspension of flights to China by airlines holding prepayment contracts. Over USD 10 m returned Fuel Costs and North Asia China (Mainland toChina, airlines. Hong Kong SAR, Macao SAR & Chinese Taipei) Fees Slot waiver for Northern Winter 2020 Chinese Taipei - full season alleviation with conditions and granted based on reciprocal treatment - for Taipei airport (TPE) Slots North Asia China (Mainland whichChina, is Hong Level Kong 3, and SAR, Kaohsiung Macao SAR (KHH) & Chineseairport which Taipei) is Level 2. Government Aid for North Asia China (Mainland LocalChina, airline Hong announced Kong SAR, Macaoon 12 October SAR & Chinese that it will Taipei) receive a cash injection of CNY 31 billion (US$ 4.6 billion) from four new state-owned investors. Airlines Fuel Costs and North Asia China (Mainland AirportChina, HongAuthority Kong Hong SAR, Kong Macao has SAR advised & Chinese that the Taipei) current level of fuel fees will be maintained for another three months till 31 March 2021. Fees Chinese Taipei: Taipei (TPE), level 3 airport and Kaohsiung (KHH), level 2 airport: Following the Worldwide Airport Slot Board (WASB) recommendation for airport slot alleviation measures for Northern Summer 2021 with the following additional conditions: 1. Waiver only applies to slots which were granted historic rights from NS20 and were reallocated for NS21. Non-historic slots (i.e. not in NS21 SHL) shall be handled in accordance with WASG. 2. Only force majeure that occur after Slots 08 January 2021 HBD+7 days will be accepted as justification for the non-utilization of slots. 3. Waiver shall only be valid on a reciprocal basis. For more information please contact North Asia China (Mainland coordinator.China, Hong Kong SAR, Macao SAR & Chinese Taipei) N North Asia Mongolia North Asia Mongolia The government of Mongolia waived Personal Income Tax, and Social Security payment will be waived from 1 November 2020 until 1 July 2021. Corporate Taxation North Asia Mongolia Heightened State of Readiness of Mongolia was extended until 31 March 2021. Entry Restrictions
IATA overview - COVID-19 Announced relief measures Page 70 of 70 11-01-21