Australian Government - Australian Customs and Border Protection Service

To protect Australia's borders and foster lawful trade and travel.

Passenger Movement Charge (PMC)

What is PMC?
How is PMC Collected?
Exemptions
Manual Collection of PMC
Code-share and PMC
Refunds
How to establish a PMC Remittance Arrangement
Forms
Contacts

 What is PMC?

The Passenger Movement Charge (PMC) was introduced in July 1995 (replacing Departure Tax) and is imposed in respect of the departure of a person from Australia for another country, whether or not the person intends to return to Australia.  The current rate of the PMC is $55.

The PMC is levied under the Passenger Movement Charge Act 1978 and collected under the Passenger Movement Charge Collection Act 1978. 

The Australian Customs and Border Protection Service (Customs and Border Protection), on behalf of the Commonwealth, has administrative responsibility to manage the PMC.

 How is PMC Collected?

Customs and Border Protection administers the PMC legislation primarily through formal Arrangements with carriers. To enquire fiurther about formal PMC Arrangements, please place your request to: pmccentraloffice@customs.gov.au

The PMC Arrangement requires the PMC to be levied at the time the ticket is sold to the passenger and remitted to Customs and Border Protection by the carrier within specific timeframes.

The majority of carriers have a formal Arrangement in place, as this process negates the responsibility for liable passengers to pay the PMC directly to the Commonwelath prior to departure.

The payment of PMC from departing passengers on small itinerant flights and sea craft is collected by Customs and Border Protection officers directly from the passenger, captain or agent at the place of departure.

 Exemptions

Section 5 of the Passenger Movement Charge Collection Act 1978 provides that specific passengers departing Australia are exempt from payment of PMC.

 Manual Collection of PMC

Where PMC liability arises, a Customs and Border Protection officer will collect the amount of PMC directly from the passenger, captain or agent at the place of departure. 

A Customs and Border Protection officer will record the details of the PMC payment and issue the liable party an Official Receipt. 

Payment can be made by cash or cheque payable to the Australian Customs and Border Protection Service.

 Code-share and PMC

A code-share agreement is a commercial arrangement between two airlines whereby each carrier sells tickets on the other carriers flights.  One airline is the operating carrier (whose aircraft and crew operate the flight) and the other airline is the marketing carrier (which places its two digit airline code on the operating carrier flight).

Schedule D of the PMC Arrangement for Regular Public Transport (RPT) airlines outlines the airline's responsibility for the remittance of PMC for passengers carried on their aircraft travelling under code-share agreements with other airlines.  This includes;

  • An airline's passenger travelling on a code-share partner's aircraft where the airline is responsible for remitting the PMC for their airline's ticketed passenger; and
  • An airline's code-share partner's passenger travelling on the airline's aircraft where the airline is responsible for remitting the PMC.

Airlines must advise the PMC Central Office, in writing, of all code-share commercial agreements with other airlines.

When changes to commercial code-share agreements occur, a Code-Share Update Form must be completed by the carrier and submitted to Customs and Border Protection, at or before the end of any remittance period.

 Refunds

Provisions are made under Section 9 of the PMCC Act for the refund of PMC in specific circumstances.  A full list of refund categories is listed below:

  • A person is entitled to a refund of the charge paid by the person if:
  1. the departure in respect of which the charge was paid does not take place;
  2. the departure in respect of which the charge was paid takes place, but the person returns to Australia without having entered another country;
  3. by virtue of section 5 (Exemptions), the charge was not payable in respect of the departure for which the charge was paid; or
  4. the person is entitled to a refund under the regulations

Passengers who have paid the PMC, however fall under Section 5 of the Passenger Movement Charge Collection Act 1978 are entitled to a refund. The carrier is responsible for making the refund to the passenger.

If the PMC has been paid to Customs and Border Protection by the carrier, Customs and Border Protection will refund the PMC to the carrier. Alternatively, the carrier may request Customs and Border Protection to refund the amount directly to the passenger.

If a carrier has paid, in error, the PMC in relation to an exempt person for which PMC has not been collected, the carrier is entitled to a refund of that amount from Customs and Border Protection.

Any requests for a refund should be referred to the PMC Central Office by email: PMCCENTRALOFFICE@customs.gov.au or by mail.

 How to establish a PMC Remittance Arrangement

Complete a Client Particulars Form and email to pmccentraloffice@customs.gov.au.  Once a formal Arrangement has been prepared, Customs and Border Protection will forward the documentation for completion and execution.

 Forms

Client Particulars Form
Code-Share Update Form
PMC Remittance Report - Airlines
PMC Remittance Report - Air Charter Operators
PMC Remittance Report - Shipping Entities

 Contacts

PMC Remittance and Accounts: 

Passenger Movement Charge Unit
National Pay and Accounts Centre
Australian Customs and Border Protection Service
GPO Box 2809t
Melbourne VIC  3001

Phone: 03 9244 8389
Fax:  03 9244 8908
Email: npacpmc@customs.gov.au

PMC and Policy: 

PMC Central Office
Customs Branch
Australian Customs and Border Protection Service
5 Constitution Ave
Canberra  ACT  2601

Phone: 02 6275 6774

Email: pmccentraloffice@customs.gov.au