International Passenger Service Charge for the Philippines (LI Tax Code)
This policy applies to tickets issued worldwide departing from MNL
Overseas Filipino Workers are exempt, at the time of ticket purchase, from the International Passenger Service Charge (tax code LI) for travel departing from the Manila Ninoy Aquino International Airport (MNL) upon declaration (self-disclosure) of having a valid exemption certificate. Workers will still be required to provide the physical documentation to the airline for verification.
If physical documentation cannot be provided at the time of check-in, the applicable International Passenger Service Charge will be collected at the airport counter.
Please note: Overseas Filipino Workers Fare tickets (net of the Passenger Service Charge) are available through a travel agent or Delta Reservations. Should a customer purchase a ticket online at delta.com, the ticket will include the International Passenger Service Charge. A customer may claim a refund for the charge at the Manila International Airport (MNL) during check-in or at MIAA refund counters. In all cases, the customer must provide the necessary exemption certificate during check-in at MNL, in accordance with MIAA rules.
See Timatic for complete details.