tour operator code

• Skip to main content
• Skip to "About this site"

Language selection

• Français
• Search and menus

North American Industry Classification System (NAICS) Canada 2012

Statistics Canada's Trust Centre : Learn how Statistics Canada keeps your data safe and protects your privacy.

• 56 - Administrative and support, waste management and remediation services
• 561 - Administrative and support services
• 5615 - Travel arrangement and reservation services
• 56152 - Tour operators

561520 - Tour operators

This Canadian industry comprises establishments primarily engaged in arranging, assembling and marketing tours, generally through travel agencies.

All examples

Exclusion(s)

• conducting local scenic and sightseeing tours (See 487 Scenic and sightseeing transportation)
• providing access to outdoor adventure facilities and services without accommodation (See 713990 All other amusement and recreation industries)
• providing tourist, hunting and fishing guide services (See 713990 All other amusement and recreation industries)
• providing short-stay accommodation and/or food services (See 72 Accommodation and food services)
• providing access to outdoor adventure facilities and services with accommodation (See 721213 Recreational (except hunting and fishing) and vacation camps)

What is a tour operator and how does it work?

Disclaimer: Some posts on Tourism Teacher may contain affiliate links. If you appreciate this content, you can show your support by making a purchase through these links or by buying me a coffee . Thank you for your support!

The tour operator is an integral component of tourism , yet many people are unclear about what a tour operator actually is or what they do.

In this article I will explain what a tour operator is and why tour operators are important. I will also talk about what the difference between a tour operator and a travel agent is, as well as the different types of tour operators.

What is a tour operator?

Definitions of tour operator, importance of tour operators, the difference between a tour operator and a travel agent, what does a tour operator do, products and services sold by tour operators, inbound tour operators, outbound tour operators, domestic tour operators, ground tour operators, the association of independent tour operators, the tour operator: to conclude.

Tour operators are inextricably linked to the package holiday model. The tour operator is the person or organisation who creates the package. A travel agency is then used to sell the package holiday.

In the chain of distribution , the tour operator is represented by the term ‘wholesaler’. This is because the tour operator is responsible for purchasing products of services in bulk and then redistributing them as a packaged product to consumers.

To put it simply, a tour operator is the person or organisation who takes the individual elements of a holiday (e.g. transfer, hotel, transport) and packages these together.

The types of package vary. Most commonly, tour operators are associated with mass tourism and the traditional package holiday market. However, tour operators do also play an important role in the production of niche tourism products and services too.

If you’re looking for a formal definition of a tour operator with a reputable source, you may want to reference Polyther, who in 1993, defined the tour operator as;

‘[an organisation or person] who has the responsibility of putting the tour ingredients together, marketing it, making reservations and handling actual operation’.

Similarly, Holloway (1992) states that;

tour operations undertake a distinct function in the tourism industry, they purchase separate e lements of tourism products/services and combine them into a package tour which they sell directly or indirectly to the tourists .

The Organisation for Economic and Cultural Development (OECD) define a tour operator as follows;

‘Tour operators are businesses that combine two or more travel services (e.g., transport, accommodation, meals, entertainment, sightseeing) and sell them through travel agencies or directly to final consumers as a single product (called a package tour) for a global price. The components of a package tour might be pre-established or can result from an “a la carte” procedure, in which the visitor decides the combination of services he/she wishes to acquire.’

Tour operators are an important part of the tourism industry .

Tour operators make the logistics of organising a holiday much easier for the consumer. This makes people more likely to travel, more often.

Tour operators have a lot of power. If they choose to sell holidays in a particular location, for example, then that location will receive many of the associated positive and negative economic impacts of tourism .

Tour operators are often vertically or horizontally integrated with other organisations, such as travel agents and airlines. This allows for easier management and distribution of products.

Tour operators typically build holidays en masse. This means that economies of scale play a key role in driving down prices- the more you produce the cheaper the product becomes! This is obviously beneficial to the consumer and helps travel agents to have a competitive advantage when selling holidays.

Many people are not aware that a travel agent and a tour operator are actually two totally different organisations and they are not aware of the difference between a tour operator and a travel agent.

In fact, it is quite easy to understand this difference!

A tour operator is the organisation which puts the different elements of a holiday together. And the travel agent is the organisation who sells it to the consumer.

Whilst this differentiation is pretty easy to comprehend, it is easy to understand why people get tour operators and travel agents confused. This is largely because many organisations will operate under the same company. For example, TUI has a tour operator and a travel agent (and an airline too). As a result, many people do not realise that in actual fact, there are two separate organisations doing two separate jobs.

Ultimately, a tour operator is responsible for putting the different elements of a holiday together into a commodified package.

To do this, there are a number of different roles and responsibilities that tour operator staff will have. This includes:

• Data analysis- which destinations will sell best, how many holidays should they sell etc
• Assessing suitability of accommodation, transfer and transport options
• Liaising with stakeholders e.g. coach operators, airlines, hoteliers and resort representatives
• Negotiating contracts
• Confirming reservations with airlines/hotels
• Managing and responding to customer feedback
• Undertaking market research
• Production of marketing material
• Providing pricing information
• Handling bookings, invoicing and issuing of tickets
• Working with travel consultants from different travel agencies to put holiday packages together

Tour operators have a number of products and services that they sell, depending on their specific business model, business intentions and target market. A tour operator will typically package together two of more elements to form a packaged product, which is then sold at an inclusive price.

Examples include:

• Package holidays
• Accommodation
• Information on destinations
• Representative service in resorts

Types of tour operator

Tour operators come in all shapes and sizes. Some are large, multinational organisations and other are small, independent business.

Different types of tour operators develop products for different types of tourism . This can include the mass market, niche tourism market, special interest tourism, the luxury market, tailor-made products and dynamic packages .

There are four different types of tour operators, which I will explain below.

• Inbound Tour Operators
• Outbound Tour Operators
• Domestic Tour Operators
• Ground Operators

An inbound tour operator is one who facilitates inbound tourism .

The aim of an inbound tour operator is to bring tourists in to a particular country or countries.

Inbound tour operators will often collaborate with local travel agencies and transport operators to facilitate travel arrangements for their customers.

Inbound tour operator example: A group of German tourists conduct a tour of China, encompassing a visit to Shanghai , Hangzhou and the Yellow Mountains . The tour operator who organises their travel is Chinese-based company China Highlights . This company is based locally in China and they offer local, Chinese tours.

An outbound tour operator is one who facilitates outbound tourism .

The aim of an outbound tour operator is to send tourists out of a particular country or countries.

Outbound tour operators will often collaborate with foreign travel agencies and transport operators to facilitate travel arrangements for their customers.

Outbound tour operator example : A family of four from Liverpool, UK want to book an all-inclusive summer sun holiday in Alicante. They book through TUI , the largest tour operator in Britain, who specialises in outbound travel. They are based in the UK, but they work with foreign partners to facilitate holidays overseas.

A domestic tour operator is one who facilitates domestic tourism .

The aim of a domestic tour operator is to organise travel within a particular country or countries.

Domestic tour operators will often collaborate with domestic travel agencies and transport operators to facilitate travel arrangements for their customers. Domestic tour operators will often also serve the inbound tourism market.

Domestic tour operator example : A group of twenty-something boys from Chicago want to travel to Florida for the spring break holiday. They want to do a tour of the local attractions in the area and have some time to relax on the beach . They organise their travel through the tour company, Trek America . Staff at this company are experts in domestic travel within the USA.

A ground tour operator is an organisation who dopes the ground work as grass roots level.

Many tour operators do not have connections in all places around the world, therefore they build a network of connections to help them run their business.

Essentially, some of the work is passed on to a third party, known as a ground operator. This work may include negotiating local contracts, liaising with local suppliers and providing market data, amongst other things.

This is especially common for small tour operators.

You may also hear ground tour operators referred to as handling operators or handling agents.

Ground tour operator example : A backpacker wants to ‘give something back’ and book a volunteer tourism holiday in Kerala. She wanted to use a known and trusted tour operator to book her trip so she booked it with Intrepid Travel . Intrepid Travel create and sell adventure holidays all over the world, and it is impossible for them to have contacts and every staff in every corner of the globe. Therefore they work with local ground operators, who do the work on the ground. In this instance, the ground organisation is Iris Travel – a tour operator based in Kerela, India.

The Association of Independent Tour Operators , abbreviated as AITO, is a travel industry trade group (like  ABTA  or ATOL) based in Britain. They launched in 1976.

The AITO represents around 120 independent  tour operators  across 200 countries.

These tour operators provide access to a huge range of activities including city breaks, safaris, luxury holidays and much more. The AITO is based in Twickenham, south-west London.

The AITO does a variety of things. Most importantly, you can be reassured that your holiday is well-protected thanks to the Association of Independent Tour Operators.

They assess every member financially as well as by their own business practice code before granting membership; this means that you are guaranteed clear and accurate descriptions of holidays as well as tour standards that are consistently monitored.

Tour operators are an important part of the tourism industry, and with AITO, you have added security when booking your travels through a tour operator. Hopefully after reading this article you are now confident with what a tour operator is, how these organisations work and the different types of tour operators operating the market.

If you liked this article, why not take a look at these too?

• Types of travel agents | Understanding tourism
• What is e-tourism and how is it changing travel?
• 10 jobs in travel and tourism that will be BIG in 2022 and beyond
• What does the World Travel and Tourism Council do?

Liked this article? Click to share!

AI Summary to Minimize your effort

GST on Tours and Travels: HSN Code and GST Rate on Travel Agents Services

Updated on : Jun 16th, 2023

11 min read

Depending on whether input tax credits (ITC) are available, there are now two separate rates of GST on tours and travels. Without the option of an ITC, a 5% GST is applied to the gross tour price, while an 18% GST rate is applied with ITC. These various rates have an impact on the total pricing for both travellers and tour operators.

Continue reading to learn more about tours and travels HSN code, and GST on travel agents.

Scope of taxation on tours and travels 

The  Goods and Services Tax (GST) regulations provide tour operators with three different ways to operate and claim input credits.  Input tax credit (ITC) in GST refers to the tax amount that businesses can subtract from the tax owed on the purchase of goods and services.

Here is a detailed explanation:

• Acts as a tour operator with no ITC:  A tour operator charges 5% GST to the customer on the total package but does not claim any ITC. 
• Acts as a tour operator and claim ITC:  The tour operator charges 18% GST to the customer on the total package and claims ITC. Although, it is important to consider the place of supply rule when claiming ITC. 
• Acts as a pure agent:  The tour operator acts as an intermediary and raises an invoice to the customer charging 18% GST. However, the entity's role is that of a facilitator, and the actual expenses incurred for services like travel, hotel, and boarding are separately mentioned on the invoice and taken as reimbursements from the customer. The tour operator must maintain proper records of these expenses.

Value of supply for GST on tours and travels

If a tour operator works as a pure agent, then they can exclude the expenses incurred by the service provider from the value of their supply . This allows for a more accurate determination of the tax liability and ensures that the tax is levied only on the actual service provided by the pure agent.

Time of supply for GST on tours and travels

The  time of supply for GST depends on whether the tour operator is acting as a pure agent or not. 

If they are not acting as a pure agent, the GST should be charged and paid at the time of payment or issuance of the invoice, whichever occurs earlier. In such cases, the tour operator should recognise its revenue on a payment basis for GST purposes.

However, if the tour operator opts to act as a pure agent, the GST should be charged at the time when the final invoice is raised or when the commission is received, whichever happens, earlier. 

Place of supply for GST on tours and travels

When making a hotel reservation, the  place of supply is the city in which the hotel is located, and the hotel will include GST in its invoice. However, the company cannot claim ITC on that specific invoice if it is not registered for GST in the place of supply.

The same applies to flight tickets, where the place of supply is the place of flight departure. If the tour operator is not registered under GST in the state from which the flight departs, ITC cannot be claimed for that invoice.

GST on tours and travels with HSN code

Under Heading 9985 of the GST Tariff Act, the applicable GST rate for tours and travel services is 5% if the following conditions are met. 

• The tour operator providing the services will not be eligible for ITC on services like hotels, air tickets, etc. However, ITC can be claimed on tour operator services obtained from another tour operator.
• The tour operator must indicate in its invoice that the charged amount is the gross amount and includes charges for accommodation and transportation.

Here is a tabular representation of tours and travels SAC code and GST on travel agents’ services:

Availability of ITC claims on tours and travels GST rate

In case the tour operator chooses to charge GST at the rate of 18% on the total amount, it will be eligible to claim ITC on various services such as rent, professional fees, lease lines, telephone, etc.

Here is a more detailed explanation of ITC availability on tours and travels GST rate:

• Air travel agents can claim ITC on the GST paid for commission or service charges.
• Inbound tour fees charged on a commission basis are subject to 18% GST with ITC.
• ITC can be claimed if the service is outsourced from another agent.
• Hotels charging a commission will have 18% GST applicable, and ITC can be claimed.
• All other renting services are charged at 18% GST, with ITC

Frequently Asked Questions

• Can air travel agents avail for ITC?

Yes, air travel agencies are eligible for an ITC on the GST they paid on the commission they got from passengers or travellers.

• Is GST applicable to the cab service providers like Ola, Uber, etc.?

Yes. According to section 9(5) of the CGST Act, all cab-service companies are required to pay GST.  

• Is a tour operator taxable?

          Tour operators are considered ‘people’, but the brokerage charged by them is taxable. 

• How much GST is on a flight ticket?

The GST on economy flight tickets is 5%, whereas that for business and premium economy is 12%.

About the Author

I preach the words, “Learning never exhausts the mind.” An aspiring CA and a passionate content writer having 4+ years of hands-on experience in deciphering jargon in Indian GST, Income Tax, off late also into the much larger Indian finance ecosystem, I love curating content in various forms to the interest of tax professionals, and enterprises, both big and small. While not writing, you can catch me singing Shāstriya Sangeetha and tuning my violin ;). Read more

Quick Summary

Was this summary helpful.

Clear offers taxation & financial solutions to individuals, businesses, organizations & chartered accountants in India. Clear serves 1.5+ Million happy customers, 20000+ CAs & tax experts & 10000+ businesses across India.

Efiling Income Tax Returns(ITR) is made easy with Clear platform. Just upload your form 16, claim your deductions and get your acknowledgment number online. You can efile income tax return on your income from salary, house property, capital gains, business & profession and income from other sources. Further you can also file TDS returns, generate Form-16, use our Tax Calculator software, claim HRA, check refund status and generate rent receipts for Income Tax Filing.

CAs, experts and businesses can get GST ready with Clear GST software & certification course. Our GST Software helps CAs, tax experts & business to manage returns & invoices in an easy manner. Our Goods & Services Tax course includes tutorial videos, guides and expert assistance to help you in mastering Goods and Services Tax. Clear can also help you in getting your business registered for Goods & Services Tax Law.

Save taxes with Clear by investing in tax saving mutual funds (ELSS) online. Our experts suggest the best funds and you can get high returns by investing directly or through SIP. Download Black by ClearTax App to file returns from your mobile phone.

Cleartax is a product by Defmacro Software Pvt. Ltd.

Company Policy Terms of use

Data Center

SSL Certified Site

128-bit encryption

Member Login

• #USTOA Photo Credit: Abercrombie and Kent
• #USTOA Photo Credit: Ama Waterways
• #USTOA Photo Credit: Collette
• #USTOA Photo Credit: VBT Vacations

Find Your Dream Vacation

Featured travel posts explore the blog.

Tips for Being a More Responsible/Sustainable Traveler

Every travel decision you make has the potential to move the needle toward a more sustainable future for people and our planet. Sure, you want to minimize any negative impacts of traipsing around the globe. But responsible tourism is all about considering how to do the most good, too, by visiting places that depend on tourism right when they need you most.

Six Benefits of Traveling with a USTOA Tour Operator

During times of crisis – pandemics, natural disasters, even political upheaval – tour operators are uniquely positioned to assist their guests to ensure they return home safely. USTOA tour operators take travelers to the farthest corners of the earth, offering unparalleled access, peace of mind, and protection every step of the way.

Find a USTOA Certified Travel Advisor Near You

Ustoa $1 million travelers assistance program.

USTOA On Tour Live

Check Out This Destination Spotlight

Read About Our Adventures On The USTOA Blog

Places In New Zealand That Don’t Feel Real

Poland’s Sustainable Tourism: A Green Path to Discovery  

THE BIG FIVE SAFARI MYTHS

Travel with us on instagram, follow us on facebook, ustoa account login please note that passwords are case-sensitive.

If you're having issues logging in with a valid password, you may need to clear your browser cookies. Information for clearing them here:

• Chrome: https://support.google.com/accounts/answer/32050
• Firefox: https://support.mozilla.org/en-US/kb/delete-cookies-remove-info-websites-stored
• IE/Edge: https://privacy.microsoft.com/en-us/windows-10-microsoft-edge-and-privacy or https://support.microsoft.com/en-us/help/278835/how-to-delete-cookie-files-in-internet-explorer
• Safari: https://support.apple.com/guide/safari/manage-cookies-and-website-data-sfri11471/mac

You may also click on the following link to clear USTOA cookies if above fixes are still not effective: https://ustoa.com/clear-cookies

Reset Your Password Enter your email and request a new password to be sent.

Become a ustoa member.

If you're interested in becoming a member, we welcome your application.

Find a Travel Advisor

$1m travelers assistance, active member directory, travel blog, ustoa annual conference & marketplace, future lights, sustainability (sir) resources hub, events calendar, become a member, travel advisors, travel advisor resources, 2024 ustoa digital guide, press releases, ustoa press kit, ustoa travel blog, ustoa in the news, press registration, about ustoa, history of ustoa, frequently asked questions.

• Privacy Policy

Our website is set to allow the use of cookies — for more information click here . If you consent to cookies please click "Proceed" or simply continue browsing PROCEED

Please note: Our website no longer fully supports IE11 , as such you may encounter issues using our website, please try an alternative browser such as Google Chrome, Mozilla Firefox, Microsoft Edge (Windows) or Safari (Mac).

ABTA Code of Conduct

The Code of Conduct aims to ensure that ABTA Members maintain high standards and it allows you to travel with confidence. It is regularly updated to recognise the changing nature of the travel industry and is often cited by other industries as a role model to follow.

The ABTA Code of Conduct sets high standards that all ABTA Members must follow to help them provide customers with high quality, reliable travel experiences.

The Code was introduced by ABTA more than 60 years ago, not long after ABTA was founded, to ensure that the ABTA badge represented the highest business standards. So, when holidaymakers book and travel with an ABTA Member, they can feel reassured and confident that they’ll have a great experience. That’s not just good for customers but also good for our Members.

ABTA continually provides advice and guidance to help members adhere to the Code, we want to help them to improve and learn when necessary, but we also have disciplinary procedures in place to hold current ABTA members to account if they breach it.

You can read the Code and its guidance here:

See below for what the Code of Conduct means for customers of ABTA Members and how ABTA uses the Code to hold Members to account if they do not meet the standards.

The Code and its Guidance are assured advice meaning that Trading Standards agree that they correctly represent the legal rights of consumers.

“ABTA has been at the forefront of the travel industry, keeping the precarious balance of protecting their members and consumers. I believe this significantly reduced the number of complaints we received. Our regular meetings meant we were aware of what was happening and able to disseminate information to other Trading Standards, which allowed other regulators to provide advice and guidance with confidence.”  

What the Code of Conduct means for you

When you plan to book a holiday, look for the logo, because booking with an ABTA Member is the only way to get the protection of the ABTA Code. It covers your holiday from start to finish. From the information before you book, through the booking process, to helping you if you have a complaint. The Code means that, among many other things, you can expect to receive:

• Accurate information so you can make an informed choice
• Advice or assistance on everything you need including passports, visas, and country requirements 
• An offer of a suitable alternative if there is an issue that will seriously impair your holiday plans, like building works 
• A refund of your holiday cost if there’s a significant flight delay and you don’t want to travel
• A response to any complaint you might have within 28 days
• Resolution of your dispute as quickly as possible and, if it can’t be resolved amicably, the guaranteed option of arbitration to find a settlement.

The protection of the ABTA Code, and of our ADR schemes, apply if you booked in the UK.

We recently collaborated with Kent County Council Trading Standards to produce a video for consumers focusing on the ABTA Code of Conduct (play from 09:48) as well as on how to avoid travel-related fraud. 

How ABTA uses the Code

In the vast majority of cases, our Members comply with the Code. But when we know that problems have occurred, we can take up a case. We begin our own investigations, and we also investigate cases which have been brought to our attention.

If you believe a current ABTA member has breached the Code, and you booked in the UK,  let us know  and we’ll look into it.

What we don’t do: we won’t investigate cases that fall outside of the scope of the Code, or where there’s clearly no breach. We require evidence of a possible breach to be able to investigate; for example, if your complaint is about misleading advertising, you should show us the advert in question.

When we do find a breach of the Code there is a range of outcomes or penalties. An ABTA Member can correct the problem and improve its procedures; it can give an undertaking to not repeat the breach or ABTA can issue a fine. In very serious cases, or if we see persistent problems with an ABTA Member, we can terminate its membership of ABTA. The Code’s purpose is to prevent and correct poor practices, it is separate from our work in helping resolve individual disputes and is not concerned with compensation.

Compensation

The Code doesn’t award compensation. For this you can use our low cost, fast arbitration scheme to come to a legally binding solution. If your complaint is not about a breach of the Code but is about getting compensation for a breach of contract or other problem, arbitration will be the right option for you to take and it is, in the vast majority of cases, faster and cheaper than going to the Small Claims court. See our Help and complaints section in the top menu for more details.

The Code in action: Two case studies

Cancellation and refund rights 

Clause 3B of the Code of Conduct states that Members shall If they are Principals who cancel previously confirmed Travel Arrangements, inform Agents and direct Clients without delay and offer Clients the choice of: i) alternative Travel Arrangements if available; or ii) a full refund of all monies paid. Such refunds shall be sent to Agents and direct Clients without delay.

A customer made a booking for a three days’ Christmas family trip to Finland. Bad weather conditions meant the airport had to close and the flight was delayed for over 24 hours. As the change to the flight time on a three days’ trip effectively amounted to a cancellation of the trip, the clients decided not to travel and asked in writing for a full refund. This was refused by their ABTA Member travel company.

The ABTA legal department then investigated the case under the Code of Conduct and the member maintained their position that the reason for the flight delay was a force majeure situation, something outside of their control, and that as the majority of other passengers took up the option of the later flight, they did not feel a refund or compensation was due. The legal department agreed that no compensation was due, however it stressed that a delay of over a day on a three nights’ holiday represented such a reduction, that it was in effect a cancellation of the trip and the client was entitled to a refund. The matter was then referred to the Code of Conduct Committee.

The Committee looked at the case and agreed with the view of the Legal Department, it accepted that the Member made an entirely reasonable decision not to cancel the entire flight operation but did not accept the Member’s argument that all the key highlights of that particular itinerary could be provided in the remaining time available and that this was the reason why others decided to proceed. This did not take away the right of others to make a different decision and as this was a cancellation of the holiday, in accordance with the Code of Conduct the clients were entitled to either alternative travel arrangements or a full refund. As the Member hadn’t offered those options, the Committee imposed a fine. The Member later appealed the level of fine, but the appeal was dismissed.

Building works

Clause 2I of the Code of Conduct states that Members shall ensure that all prospective Clients are alerted to any building works which may reasonably be considered to seriously impair the enjoyment of Travel Arrangements and provide them with accurate information about the extent of the building works.

This Clause is found in Section 2 of the Code of Conduct which deals with the booking process. It ensures that all Clients are given the correct information relevant to their booking. 

Customers made a late booking for a two weeks holiday in Malta. On their return, they lodged a complaint about various issues regarding their accommodation, including building works taking place near their hotel. They stated that this created noise from 7.00 am each day, and they were concerned about a crane above the rooftop jacuzzi which put off them using the jacuzzi.

The Member addressed the various points raised and explained that in well-established resorts the building of new complexes and amenities or the renovating of existing properties does happen as resorts and hotels are continually improving facilities for customers.

The Member explained that they closely monitor works and confirmed that they had no reports of noise disruption at the hotel either previously or during these customers' stay. The Member confirmed that no compensation would be justified in this instance.

As the customers had also contacted ABTA, the matter was investigated under the Code of Conduct. This was to see whether the building works could reasonably be said to seriously impair the customers’ enjoyment. If so, the customers should have been warned about them. 

The Member confirmed that they check third-party building works as well as works taking place at the hotels that they offer. These are graded in line with the impact of the works on holidaymakers and monitored by the resort team who reports back each month. In this case, they were aware of the works taking place next to the hotel and these were graded as a level three, which means that the work is minimal and so customers were not informed prior to departure. These works continued to be monitored and no complaints were received during the customers’ stay.  

In view of this explanation and the evidence provided the ABTA legal department felt that this complaint did not give rise to a breach of the Code and no further action was taken.

Useful documents 

Code of conduct outcomes.

Where ABTA’s investigations show a breach of the Code by an ABTA Member, in most cases the best solutions are correcting the Member’s procedures, accepting undertakings as to future conduct, and issuing warnings. Some cases are referred to a Code of Conduct Committee of ABTA Members and independent representatives for a hearing, and you can see the outcomes of these hearings below.

Code decisions: 27 February 2024

The following cases were heard by the Committee at its meeting of 27 February 2024.

Iceland ProTravel Ltd (ABTA No. Y6096) of Hofdabakki 9 D, Reykjavik, 110 Iceland was considered for a breach of Clause 6I, which requires that members provide ABTA with evidence that Public/Product Liability Insurance is in place within 28 days of its commencement. The member provided the evidence with a significant delay despite many chasers from ABTA. The Committee considered the circumstances surrounding the delay and fined the member £300.

Moresand Ltd (ABTA No. Y6438/P7124) of 10-11 Percy Street, London, W1T 1DN trading as Crystal Travel, was found in breach of Clause 5G for paying an arbitration award late. The Committee imposed a fine of £400.

Seawake Ltd (ABTA No. Y6400) of 40 High Street, Menai Bridge, Gwynedd, LL59 5EF, trading as Absolutely Snow, was brought back to the Committee for final consideration, to explain the steps it had taken to resolve the matter of the arbitration award. The committee noted the position, advised the member and issued a reprimand. 

Code decisions: 13 November 2023

The following cases were heard by the Committee at its meeting of 13 November 2023.

Seawake Ltd (ABTA No. Y6400) of 40 High Street, Menai Bridge, Gwynedd, LL59 5EF, trading as Absolutely Snow, was referred to the Code of Conduct Committee for a late payment of an arbitration award in breach of Clause 5G. The Committee imposed a fine of £600 and instructed the member to pay the outstanding registration fee and resolve the matter with its client.

Perfectstay Travel Ltd (ABTA No. Y6608) of Chase Green House, 42 Chase Side, Enfield EN2 6NF was found in breach of three parts of the Code and was fined a total of £750. The case concerned a late cancellation of a client’s holiday and a failure to resolve the problems created, and the breaches were Clause 2B, for failure to follow satisfactory booking procedures; Clause 3A, for cancelling the client’s travel arrangements after balance due date; and Clause 3B, for failure to provide the options of a full refund, or an alternative of similar standard following cancellation.

MSC Cruises SA (ABTA No. Y1379) of Avenue Eugenie Pittard 16, Geneva, 1206 Switzerland was found in breach of Clause 5G, for the late payment of an arbitration award to a client. The Committee imposed a fine of £400.  

Code decisions: 17 May 2023

The following cases were heard by the Committee at its meeting of 17 May 2023. Pure Destinations Ltd (ABTA No. Y6577/P7345) of The Cloisters, 12 George Road, Birmingham, B15 1NP was considered for a breach of Clause 6I, which requires that members provide ABTA with evidence that Public/Product Liability Insurance is in place within 28 days of its commencement. The member had provided the evidence with a significant delay, despite many chasers from ABTA and a fixed penalty notice of £400 was issued. The member disputed the fine and the matter was heard by the Committee, who found the breach to be proven and increased the fine to £500 due to the member’s failure to provide any explanation as to its delay in compliance with the Code.

Holiday Consultants.com Ltd (ABTA No. Y3196/L861X) of 2 Chitty Street, London, W1T 4AP was fined £400 in respect of a breach of Clause 6I for not providing evidence of Public/Product Liability Insurance in good time. The member had previously been issued with a warning, but had declined to accept that. The Committee found the breach to be proven and increased the penalty in view of the member’s refusal to accept that they had breached the Code of Conduct.

Travel Seen Ltd (ABTA No. Y6758/P8430) of The Salt Warehouse, Sowerby Bridge, West Yorkshire, HX6 2AG was referred to the Code of Conduct Committee as a result of the member’s appeal against a fixed penalty notice of £400. This had been issued for a breach of Clause 5C, which requires that correspondence from ABTA be replied to within the time frame requested. In this instance the member failed to reply to four pieces of correspondence. The Committee found the breach to be proven and having taken into account the explanation provided for the delay, confirmed that the member should be subject to the fine of £400.

Code decisions: 5 October 2022

The following case was heard by the Committee at its meeting of 5 October 2022.

MSC Cruises Ltd (now MSC Cruises SA, ABTA No. Y1379) of 5 Roundwood Avenue, Stockley Park, Uxbridge, Middlesex UB11 1AF was fined £10,000 for breaching clauses 5B and 5C of the Code in respect of 51 cases. The Code requires Members to reply to correspondence from customers and from ABTA in a timely manner. The Member accepted that this had not been done, and it complied with undertakings requested by the Committee to deal with all outstanding customer disputes and to bring its customer correspondence processes into compliance with the Code.

Code decisions: 14 June 2022

The following cases were heard by the Committee at its meeting of 14 June 2022.

Imperial Holidays Ltd (ABTA No. 73938) of 10 Philpot Lane, London, Greater London EC3M 8AA was considered for two cases of a breach of Clause 6H, which states that clients must be refunded without undue delay. In both cases the Member arranged the refunds with a significant delay, had not yet refunded in full, and had provided the clients with misleading information as to the whereabouts of their refunds, causing the clients unnecessary stress and anxiety. The Committee issued a total fine of £4,200 and instructed that the refunds should be made in full.

The Member appealed the decision. At a hearing on 17 August 2022 the Appeal Board dismissed the appeal against the finding of the breaches, but allowed the appeal against the amount of the fines, which was reduced to a total of £2,400. The reduction of the fine was conditional to the Member providing an undertaking to the effect that future refunds to all clients would be made in accordance with the Code. The Member provided the undertaking. The Member also paid the outstanding portions of the refunds to the clients.

Festicket Ltd (ABTA No. Y6095/P7415) of Centro Forum, 74-80 Camden Street, London, Greater London NW1 0EG was found in breach of Clause 6I for not providing evidence of Public & Product Liability Insurance and a fine of £800 was imposed. The Committee also requested an undertaking that the Member would put in place appropriate insurance coverage. The Member provided the undertaking and provided evidence that insurance was in place. The Member subsequently resigned from membership.  

Code decisions: 12 October 2021

The following cases were heard by the Committee at its meeting of 12 October 2021.   Anzcro (UK) Ltd (ABTA No. W4337) of Pool Innovation Centre, Trevenson Road, Pool, Redruth, Cornwall TR15 3PL was found in breach of Clause 5G and fined £1,000 for failure to pay an arbitration award to the customer and for not complying with the rules of the arbitration scheme. The Committee requested an undertaking that the award be paid to the customer without further delay. The member did not pay the fine, nor appeal the Committee’s decision and refused to provide the undertaking so its membership was terminated with immediate effect.   The Flights Guru Ltd (ABTA No. Y6355) of St Magnus House, 3 Lower Thames Street, London, EC3R 6HE was fined for a breach of 3B, which deals with the client’s right to a refund in the event of cancellation by the company. The Committee had found the Member in breach at its previous meeting and had adjourned the matter of the sanction to be applied, instructing the Member to pay a refund due within 10 days. The Flights Guru had ultimately refunded the client, but considerably outside this timescale and therefore the Committee imposed a fine of £2,500.  

Code decisions: 25 May 2021

The following cases were heard by the Code of Conduct Committee at its meeting of 25 May 2021

PH Travel Limited (ABTA Member P7371/ Y6589 of 68a George Lane, South Woodford, E18 1LW and trading as Perfect Holidays) was fined £800 for breaching clause 3B of the Code, which requires Members to offer clients the correct options when travel arrangements are cancelled. The Member could not deliver the services, or some of the services, yet had failed to provide a full refund. The Committee also requested undertakings that the Member train its staff, and review its booking conditions, to ensure compliance with the law and Code. 

The Flights Guru Ltd (ABTA Member Y6355 of St Magnus House, 3 Lower Thames Street, London, EC3R 6HE) was found to be in breach of clause 3B for failing to refund clients in full following the cancellation by the Member of the travel arrangements. The sanction will be determined at the Committee’s next meeting, when the Committee will consider whether the Member has now refunded the client.

USAirtours Holidays (UK) Ltd (ABTA Member Y1468/ L5556 of Loughton Business Centre, Loughton, Essex, IG10 3SJ) was fined £1,500 for breaching clause 3B, concerning cancellations and refunds. The Committee disagreed with the Member that the bookings in question had been cancelled by the client, and found that refunds were due from the Member, which had not been paid.

The Member appealed the decision. The Appeal Board rejected the appeal at a hearing on 19 July 2021.

Code decisions: 24 November 2020

The following case was heard by the Committee at its meeting of 24 November 2020.

Golf Holidays Direct Limited (ABTA No. Y6687) of Devonshire Business Centre, Works Road, Letchworth Garden City, Hertfordshire, SG6 1GJ was found in breach of Clause 3B in respect of 10 cases, for not offering clients the correct options on cancellations. The Committee noted that the Member provided a formal undertaking in June committing to full future compliance with Clause 3B, and that the Member had clearly now breached the undertaking. In view of the seriousness of the breach and harm caused, the Committee decided to terminate the Member’s membership with immediate effect.

Code decisions: 29 July 2020

The following cases were heard by the Committee at its meeting of 29 July 2020.

PH Travel Ltd (ABTA No. Y6589/P7371) of 68 George Lane, South Woodford, London, E18 1LW was found in breach of Clause 5B for failure to respond to the client’s correspondence in a timely manner and was fined £200. The Member was also fined £400 for a breach of Clause 6A, for providing a poor standard of service to the client whilst dealing with their refund request.

Travelopedia Ltd (ABTA Y6610/P7401) of 7 Mackenzie Street, Coleridge House, Slough, Berkshire, SL1 1XQ was found in breach of 10 breaches of the Code and was fined by the Committee a total of £5,050. The Committee considered breaches of Clause 5D, for failing to make every reasonable effort to reach a speedy solution with the clients and issued a fine of £1,200. The Committee also considered breaches of Clause 2B, for failing to follow satisfactory booking procedures and issue ATOL Certificates and imposed a fine of £2,250. A further fine of £400 was issued for a breach of Clause 1D, for misleading advertising. The Member was also fined £400 for not responding to a client in a timely manner in breach of Clause 5B and £800 for failure to respond to correspondence from ABTA in breach of Clause 5C. Following the Committee’s request, the Member also provided an undertaking that they would make sure that all obligations and requirements of the Package Travel Regulations and the ATOL Regulations be adhered to in future.

Code decisions: 9 June 2020

The following cases were heard by the Committee at its meeting of 9 June 2020.

Golf Holidays Direct Limited (ABTA No. Y6687) of Devonshire Business Centre, Works Road, Letchworth Garden City, Hertfordshire, SG6 1GJ was found in breach of Clause 2C for providing the client with incorrect information in relation to the financial protection attached to their booking and Clause 3B for failing to refund a package holiday that was cancelled due to the pandemic. The Committee requested urgent undertakings from the Member that it will correctly inform clients about the applicable financial protection arrangements, and offer clients the correct options on cancellations. The Member provided these, and adjusted its booking conditions to properly reflect the legal position in respect of cancellation. 

Jetline Travel Ltd (ABTA No. W7104/J1693) of 7B High Street, London, EN5 5UE received a reprimand for a breach of Clause 3B, for not providing a number of clients the correct options, in a clear manner, on their cancelled bookings due to the pandemic. The Member provided an undertaking that it will comply with the substantive requirements of provision 3B.

Travelworld Vacations Ltd (ABTA No. V8302 trading as Olympic Holidays) of 1 Torrington Park, London, N12 9TB was found in breach of Clause 5G, for failure to pay an arbitration award on time. The Committee took account of the circumstances and decided not to impose a sanction.  

Code decisions: 10 March 2020

The following cases were heard by the Committee at its meeting of 10 March 2020.

BRAVONEXT S.A (ABTA No. Y6407/P7211 trading as Lastminute.com) of Vicolo De’Calvi 2, Chiasso, 6830, Switzerland was found in breach of Clause 2B for failure to immediately advise the client of the cancellation of their flight and to subsequently follow the correct procedures, and was fined £600. This resulted in the holiday effectively being cancelled close to departure, which constitutes a breach of Clause 3A (cancellation inside balance due date). The Member was fined £400. The Member was also fined £400 for failure to refund the client without delay.

Broadway Travel Services (Wimbledon) Ltd (ABTA No. V917X/17088) of Jansel House, Hitchin Road, Luton, Bedfordshire, LU27XH was fined £750 for failure to provide accurate information at the point of sale so the client could exercise an informed choice, in breach of Clause 1A. The Committee also imposed a fine of £600 for a breach of Clause 2Q as the Member failed to issue correctly the travel documentation, including the ATOL Certificate.

We Love Holidays Ltd (ABTA No. P6847 trading as loveholidays.com) of 3 Shortlands, Hammersmith, London, W6 8DA was issued a fine of £200 for a breach of Clause 3E, for not offering the client the option of a refund on what was deemed a significant change.

Code decisions: 5 November 2019

The following cases were heard by the Committee at its meeting of 5 November 2019.

Infinity Media Promotions Ltd (ABTA Y6283 trading as Infinity Tours) of Crimson House, 449-451 Kingsbury Road, Kingsbury, London, NW9 9DY was found in breach of Clause 5G for failure to pay an arbitration award on time and was fined £200.

STA Travel Ltd (ABTA VC1958/99209) of Priory House, 6 Wrights Lane, London, W8 6TA was fined a total of £1600 in respect of two cases for a breach of Clause 2B, which relates to satisfactory booking procedures. In both instances the member failed to follow procedures as expected resulting in the clients suffering significant and unnecessary disruption with neither receiving the holiday they had planned and had been sold.

Travel (U.K.) Ltd (ABTA J529X) of 485 Yeading Lane, Northolt, Middlesex, UB5 6LN was found in breach of 5 breaches of the Code and was fined by the Committee a total of £5,200. The Committee considered a breach of Clause 2E, for not providing the client with the relevant booking conditions at the time of booking and issued a fine of £1,500. The member also failed to produce the correct receipts and confirmations as soon as reasonably practicable and failed to issue an ATOL Certificate and was fined £1,000. A further fine of £1,500 was imposed for not offering the client the option of a refund on a cancelled booking, in breach of Clause 3B. In addition, the member was fined £800 for failure to respond to correspondence from ABTA and £400 for failure to produce evidence of a valid liability insurance policy. The member did not pay the fine, nor appeal the Committee’s decision so its membership was terminated with immediate effect.

Code decisions: 5 June 2019

The following cases were heard by the Committee at its meeting of 5 June 2019.

Emerald Global Ltd (ABTA No. Y6471/P7208) of 56 Baker Street, London, W1U 7BU trading as Emerald Travel and Peoples Travel was found in breach of Clause 6I for not providing evidence of Public & Product Liability Insurance in good time and was fined £400.

Thomas Cook Tour Operations Ltd (ABTA No. V6896) of Peterborough Business Park, Lynch Wood, Peterborough, PE2 6FX was fined £600 for a breach of Clause 5G for failure to pay an arbitration award on time.

Travel (U.K.) Ltd (ABTA No. J529X) of 485 Yeading Lane, Northolt, Middlesex, UB5 6LN had four potential breaches of the Code considered by the Committee, with three found to be proved. The Member was fined £750 for a breach of Clause 3A, for cancelling the client’s booking after balance due date. The member was also issued with a Reprimand in respect of Clause 3F for not offering compensation for the cancelled booking. In addition, the Member was fined £400 for a breach of Clause 5C for failure to respond to correspondence from ABTA.

Tui UK Ltd (ABTA No. V5126) of Wigmore House, Wigmore Place, Wigmore Lane, Luton, LU2 9TN (which trades as Thomson Holidays) received a Reprimand for a breach of Clause 3H, in view of the client’s travel arrangement being altered as a result of overbooking.

Code decisions: 12 March 2019

The following cases were heard by the Committee at its meeting of 12 March 2019.

Getaway Travel (ABTA No. Y0520/95744) of 7 Bridge Street, Comber, Newtownards, Co. Down, BT23 5AT was found in breach of Clause 5C for not responding to correspondence from ABTA. It was fined £600 as it had failed to respond to a Fixed Penalty Notice of £400 in relation to the breach. The member was also fined £100 for failure to satisfy a debt that was due, which is a breach of Clause 6G.

Neilson Active Holidays Ltd (ABTA No. Y6127) of Locksview, Brighton Marina, Brighton, East Sussex, BN2 5HA was fined £400 for failure to provide evidence of Public & Product Liability Insurance in good time in breach of Clause 6I.

Pan Express Business Travel Limited (ABTA No. Y6246/P6830) of Argyle House, Joel Street, Northwood, Middlesex, HA6 1NW, trading as Ahoy Cruises, was issued with a Reprimand for a breach of Clause 1A, as it failed to provide accurate information to the client who could not exercise an informed judgment in making their choice of travel arrangements. The Member also provided an undertaking that future advertisements, newsletters and promotional material will not seek to promote, or otherwise reference packages that do not exist. The member also received a Reprimand in respect of Clause 2B, in view of the booking process being flawed which resulted in the client being booked on a different package. Following the Committee’s request, the Member also provided an undertaking that it will review its terms and conditions.

Supreme World Travel Ltd (ABTA No. W9824/K8321) of 467-469 High Road, Leyton, London, E10 5EL was found in breach of Clause 6I for failing to provide evidence of Public & Product Liability Insurance within the prescribed time and was fined £400.

Wasteland Ski Ltd (ABTA No. W1042) of 2 Disraeli Road, Putney, London, SW15 2DS was issued a Reprimand for a breach of Clause 6I for failure to provide evidence of Public & Product Liability Insurance in good time.   

Code decisions: 6 December 2018

The following cases were heard by the Committee at its meeting of 6 December 2018.

Balkan Holidays Ltd (ABTA No.V089X) of Sofia House, 19 Conduit Street, London W1S 2BH was issued a reprimand in respect of Clause 3A for cancelling the client’s booking after balance due date. The member also provided an undertaking that they would refine their processes so that future bookings would not be cancelled after balance due date unless due to extraordinary circumstances.

Orbit Tours (UK) Ltd (ABTA No. Y6456/P7174) of 39 Gravelly Park, Birmingham, West Midlands, B24 8TG was fined £400 for a breach of Clause 6I for failure to provide evidence of Public & Product Liability Insurance in good time.

Southall Travel Ltd (ABTA No. W4816/80626) of 32 Dover Street, 1st Floor, London, W1S 4NE was found in breach of Clause 2B, for not following satisfactory booking procedures when booking a flight for a minor and was fined £750.

USAirtours Holidays (UK) Ltd (ABTA No. Y1468/L5556) of 2 Loughton Business Centre, 5 Langston Road, Loughton, Essex, IG10 3SJ was fined £750 for a breach of Clause 5G for failure to pay an arbitration award on time.

Code decisions: 27 September 2018

Holiday Express Ltd (ABTA No. Y2329/88986) of 30 Poland Street, London, W1F 8QS was fined £400 for a breach of Clause 6I for failure to provide evidence of Public & Product Liability Insurance in good time.

Snowchateaux Ltd (ABTA No. Y6154) of 63 Grosvenor Street, London, W1K 3JG was found in breach of Clause 5D for failing to make every reasonable effort to reach a speedy solution with the client and was fined £800.

Sunspot Tours Ltd (ABTA No. V0211/D9016) of St John’s House, Suffolk Way, Sevenoaks, Kent, TN13 1YL was issued a reprimand in respect of Clause 1A for failure to provide accurate information to the client during the booking process and so not enabling them to make an informed judgement in making their choice of travel arrangements. The member also provided an undertaking that new and existing staff receive regular training.

One other decision was appealed by the Member and isn’t reported above, pending the decision of the Appeal Board.

Code decisions: 18 July 2018

The following cases were heard by the Committee at its meeting of 18 July 2018.

Costa Crociere SPA (ABTA No. Y2174, trading as Costa Cruises) of Carnival House, 100 Harbour Parade, Southampton, SO15 1ST was fined £400 for a breach of Clause 5C for failure to respond to correspondence from ABTA regarding payment of an arbitration award.

Southall Travel Ltd (ABTA No. W4816/80626) of 32 Dover Street, London, W1S 4NE was found in breach of Clause 2H for failure to notify the customer of the Foreign & Commonwealth Office (FCO) travel advice in place for the chosen destination during the booking process. The Committee imposed a fine of £1,000 and asked the member to provide an undertaking to put processes in place in relation to FCO advice when giving telephone advice and within their paperwork.

Tonghang Tour Management Ltd (ABTA No. Y1561) of 217 Lee High Road, London, SE13 5PQ was issued a reprimand for not providing ABTA with evidence of Public & Product Liability Insurance in good time.

Code decisions: 10 May 2018

The following case was heard by the Committee at its meeting of 10 May 2018.

Logitravel Ltd (ABTA No. P6643) of 7 Plaza Parade, Maida Vale, London, NW6 5RP received a Reprimand for a breach of Clause 1A for providing the customer with incorrect advice at point of booking. The Committee also issued a fine of £400 in respect of Clause 5B, for not responding to the customer’s correspondence in good time.

Code decisions: 8 February 2018

The following cases were heard by the Committee at its meeting of 8 February 2018.

Jet2holidays Ltd (ABTA No. Y1256) of Low Fare Finder House, Leeds Bradford International Airport, Leeds, LS19 7TU was fined £400 for a breach of Clause 5G for failure to pay an arbitration award on time. They were also asked to provide an undertaking to review their system of paying arbitration awards in order to prevent a similar occurrence in future.

Omega Travel Ltd (ABTA No. W4939/J3326) of Boundary Place, 2 Milburn Avenue, Milton Keynes, Buckinghamshire, MK6 2WA was found in breach of Clause 3C for failure to notify the customer without delay that due to a technical glitch with the airline their ticket was invalid. The Committee imposed a fine of £1,000.

The Member submitted an appeal in respect of the fine imposed and the appeal was heard by the Appeal Board on 16 April. The appeal was allowed and the fine was reduced to £500.

Team Tours Direct Ltd (ABTA No. Y1491) of Unit B Marina, Marina Villas, Trawler Road, Swansea, SA1 1FZ was found in breach of Clause 5G for failure to pay an arbitration award. The Committee instructed the Member to pay the award.

TUI UK Ltd  (ABTA No. V5126) of Wigmore House, Wigmore Place, Wigmore Lane, Luton, LU2 9TN (which trades as Thomson Holidays) was found to be in breach of Clause 2I which provides that Members should advise customers of serious building works at the chosen destination at point of booking and imposed a fine of £5,000.

TUI UK Ltd  (ABTA No. V5126) of Wigmore House, Wigmore Place, Wigmore Lane, Luton, LU2 9TN (which trades as Thomson Holidays) received a fine of £600 for a breach of Clause 5G for failure to pay an arbitration award on time.

TUI UK Ltd  (ABTA No. V5126) of Wigmore House, Wigmore Place, Wigmore Lane, Luton, LU2 9TN (which trades as Thomson Holidays) was found in breach of Clause 3D in respect of two cases for making a significant change to the client’s travel arrangements. The Committee imposed a total fine of £1,900.

Code decisions: 20 September 2017

The following cases were heard by the Committee at its meeting of 20 September 2017.

BH & A Britannia Hotels & Apartments Ltd (ABTA No. Y5308) of 20-22 Wenlock Road, London, N1 7GU was found in breach of Clause 5C for failure to reply to correspondence from ABTA and was fined £400. The Member was also found in breach of Clause 6I for failure to provide a valid Public and Product Liability Insurance policy and was fined £1,000. The member failed to pay the fine and its membership was terminated.

Lee’s Travel Ltd (ABTA No. Y6382/P7042) of China House, Unit G02, 401 Edgware, London, NW2 6GY was fined £400 for a breach of Clause 5C, failure to reply to correspondence from ABTA and £2,500 for a breach of Clause 6I for a delay in providing evidence of a Public and Product Liability Insurance policy.

Sunset Travel Ltd (ABTA No. V0404/57032) of Sunset House, 6 Bedford Park, Croydon, CR0 2AP was found in breach of Clause 5G, for failing to pay an arbitration award in the allocated time and was fined £600.

Travelworld (Ramsey) Ltd (ABTA No. 42357) of 2 Peel Street, Ramsey, Isle of Man, IM8 1HJ was found in breach of Clause 6G, for not paying a debt within the period agreed with the creditor and was fined £750.

Code decisions: 11 July 2017

The following cases were heard by the Committee at its meeting of 11 July 2017.

Expert Travel Ltd (ABTA No. Y0249/28190) of 746 Finchley Road, London, NW11 7TH was found  in breach of Clause 6I for a delay in providing a valid Public and Products Liability Insurance policy and was fined £500.

Flight Centre (UK) Ltd (ABTA No. W325X/F3691) of Level 6 CI Tower, St Georges Square, New Malden, Surrey, KT3 4TE was found  in breach of Clause 2M for not providing the customer with adequate travel insurance documentation and was fined £1,000. The Member was also found in breach of Clause 6H for the significant delay in providing the customer with the appropriate refund and was fined £500.

Jet2holidays Ltd (ABTA No. Y1256) of Low Fare Finder House, Leeds Bradford International Airport, Leeds, LS19 7TU was fined £400 for a breach of Clause 5G for failure to pay an arbitration award on time.

TUI UK Ltd (ABTA No. V5126) of Wigmore House, Wigmore Place, Wigmore Lane, Luton, LU2 9TN (trading as Thomson Holidays) was found to be in breach of Clause 5G in respect of two cases for failure to pay arbitration awards on time and was fined a total of £1,200.

Appeal Board

At the Code of Conduct meeting of 9 May 2017, Omega Travel Ltd (ABTA No. W4939/J3326) of Omega Mansion, Boundary Place, 2 Milburn Avenue, Milton Keynes, MK6 2W was found to be in breach of Clause 5C for not replying to correspondence from ABTA and was fined £500. The member was also found to be in breach of Clause 6I for failure to provide evidence of liability insurance to ABTA within 28 days of commencement and was fined £500.

The Member submitted an appeal in respect of the fines imposed.

The appeal was heard by the Appeal Board on 1 August 2017. The appeal was dismissed.

Code decisions: 9 May 2017

The following cases were heard by the Committee at its meeting of 9 May 2017.

TUI UK Ltd (ABTA No. V5126) of Wigmore House, Wigmore Place, Wigmore Lane, Luton, LU2 9TN (which trades as Thomson Holidays) was found to be in breach of Clause 1A in respect of 27 cases concerning the same hotel, for failure to provide customers with accurate information regarding that hotel. It was fined a total of £2,700.

Thomas Cook Tour Operations Ltd (ABTA No.V6896) of Westpoint, Peterborough Business Park, Lynch Wood, Peterborough, PE2 6FZ was found in breach of Clause 3H in respect of 2 cases for overbooking the customers’ accommodation and was fined a total of £1,600.

Thomas Cook Tour Operations Ltd (ABTA No.V6896) of Westpoint, Peterborough Business Park, Lynch Wood, Peterborough, PE2 6FZ was found in breach of Clause 3E, which states that where customers have their travel arrangements changed significantly they should be offered the option of alternative travel arrangements of comparable standard or cancellation with a full refund. The Committee imposed a fine of £750.

There was one appeal from a Member following this meeting; therefore the outcome of that case isn’t published here, pending the decision of the Appeal Board.

Code decisions: 22 February 2017

The following cases were heard by the Committee at its meeting of 22 February 2017.

Thomas Cook Tour Operations Ltd (ABTA No.V6896) of Westpoint, Peterborough Business Park, Lynch Wood, Peterborough, PE2 6FZ were found in breach of Clause 5G in respect of 4 cases for failing to pay arbitration awards within the allotted time and were fined a total of £1,000. They were also asked to provide an undertaking that they will endeavour to pay future awards within the appropriate timescale.

Thomas Cook Retail Ltd (ABTA No. W8631/J8601) of Westpoint, Peterborough Business Park, Lynch Wood, Peterborough, PE2 6FZ was found in breach of Clause 5G in respect of 3 cases for failing to pay arbitration awards within the allotted time and were issued a Reprimand.

TCCT Retail Ltd (ABTA No. L8164) of Westpoint, Peterborough Business Park, Lynch Wood, Peterborough, PE2 6FZ was issued a Reprimand for a breach of Clause 5G, failure to pay an arbitration award on time and was asked to provide an undertaking that they will endeavour to pay future awards within the appropriate timescale.

TUI UK Ltd (ABTA No. V5126) of Wigmore House, Wigmore Place, Wigmore Lane, Luton, LU2 9TN was found to be in breach of Clause 5G in respect of 2 cases for failure to pay arbitration awards on time and were fined a total of £1,200.

TUI UK Retail Ltd (ABTA No. Y5628/N0062) of Wigmore House, Wigmore Place, Wigmore Lane, Luton, LU2 9TN was found to be in breach of Clause 5G for failure to pay an arbitration award on time and was fined £600.

TUI UK Ltd (ABTA No. V5126) and TUI UK Retail Ltd (ABTA No. Y5628/N0062) of Wigmore House, Wigmore Place, Wigmore Lane, Luton, LU2 9TN received a fine of £1,200 in respect of 11 cases for a breach of Clause 5C, failing to respond to correspondence from ABTA in connection to delays in paying clients compensation. With regard to this issue the Committee imposed a total fine of £1,200 In respect of 3 cases and issued a Reprimand in respect of 4 cases for a breach of Clause 6A, failure to provide a high standard of service to clients.

CODE OF ETHICS

For over 40 years, ITMI’s Allied Tour Operators have known that we hold our ITMI Tour Directors and Tour Guides to the highest professional standards in the industry. The ITMI Code of Ethics was created by Tour Directors, Tour Guides and Operators at the first annual ITMI Symposium in 1986.

Its core tenets, holding to ITMI’s ethical principles and ideals, still stand today. The benefit to the ITMI Alumni Community is that you are valued as the most sought after and trusted Tour Directors & Guides in the business.

ITMI is a Top Code Member of ECPAT USA and is committed to shining the light on Human Trafficking around the world. ITMI was the first school to add Human Trafficking Awareness into its curriculum.

Our Code of Ethics

1. Pursue excellence as an ITMI Certified Travel and Tourism Professional.

2. Realize the importance of understanding the Tour Operator mission, policies and procedures and adhere to their guidelines. Have a clear comprehension of the Tour Operator’s philosophy and the guiding beliefs that characterize their product or Brand.

3. Respect the proprietary relationship of Tour Operators with their tour clients / guests and passengers or vendors by not making contact with them or soliciting (pirating) them for any personal business purpose without the Tour Operator’s consent.

4. Endeavour always to present your Tour Operator’s Brand in the best possible light to guests, suppliers, DMOs and the general public.

5. Agree not to cancel any guaranteed tour assignment, except in case of illness or emergency, unless given a release by your Tour Operator. If cancellation of your services is necessary, you will give the Tour Operator as much notice as possible and will offer assistance in finding a suitable ITMI Certified replacement.

6. Maintain your professional integrity and refrain from making negative comments about any aspect of your Tour or Tour Operator. Speak directly with your Tour Operator in a tactful, diplomatic, and constructive manner. Never vent about any negative issues on any form of social media, internet, or online forum! 

7. Discuss with colleagues or your tour operator, any breach of conduct, or behaviour by another Tour Director / Guide, Motorcoach Driver, Guest, Supplier or DMO in a tactful, diplomatic and constructive manner. Again, never vent about any negative issues on any form of social media, internet, or online forum

8. Guard against prejudice, racism, judgmental behaviour, and strong opinions. You are responsible to present a fair and balanced picture.

9.  Maintain your leadership by never losing your cool. Be objective when there is a crisis, conflict, or you are being criticized on tour by anyone.

10. Assist, without hesitation, other Tour Directors and Guides in the field even if they are not ITMI Certified Alumni.

11. Teach by being a responsible Goodwill Ambassador to do no harm either socially or environmentally to any cultures or communities you are privileged to visit. 

12. Strive to enhance the Professionalism of ITMI Certified Tour Directors and Guides through your exemplary leadership, personal comportment, integrity, honesty, and trustworthiness . Always remember, your attitude, enthusiasm, concern for others      and joy of life will be reflected in the personality of your tour group.

13. Educate and inspire your guests to develop a more enlightened world view by giving them a thoughtful understanding of history, culture, values, and traditions.

14. Motivate and empower your guests by interacting with fellow travelers and local people they meet around the world. In a thoughtful and balanced manner, help your guests to become informed thinkers about global issues, cultural differences, and awareness of human trafficking.

YOUR JOURNEY

As an international tour director, jump into the driver’s seat and test drive our, free mini course.

• The World of Travel
• The Joy of Tour Directing
• Getting Hired
• Graduate Stories
• And Much More

SIC Industry Description

Industry: 4725—tour operators.

Forgot your password?

Lost your password? Please enter your email address. You will receive mail with link to set new password.

Back to login

Privacy Overview

Code of Conduct

Canada-china inbound tour operator registration code of conduct.

• Operate at all times according to the highest business and ethical standards and respect all applicable laws and regulations in the region and province or territory in which they operate, including but not limited to tour operator/travel agent licensing requirements, insurance requirements, employment laws and conditions, and taxation.
• Only work with and receive tour groups from Approved Destination Status (ADS) approved travel agents in China that have been authorized by the MCT;
• Be registered with the Canada Revenue Agency and hold a current GST number (if gross revenue exceeds $30,000 per year).
• Submit proof of a comprehensive general public liability insurance policy with a minimum coverage of $1 million with a reputable insurance underwriting company.
• Submit criminal record checks and credit reports of the business’ owner and CEO/President.
• Ensure the well-being and safety of all leisure group travelers during the tour;
• Provide leisure group travelers with accurate information about the products and services;
• Ensure that the tour is consistent with the approved itinerary and that any changes are approved by the group of tourists and/or their travel agent. The itinerary must state clearly any and all applicable charges, including services charges or tips expected to be paid by the leisure group travelers.
• Ensure that the full cost of operating the ADS tour is covered by the tour price.
• Ensure that the ADS leisure group has a qualified tour guide fluent in Mandarin Chinese. The tour guide must meet all statutory federal, provincial/territorial and municipal licensing and regulatory requirements and act in a professional manner at all times. The tour guide must follow the itinerary provided by the tour operator and is prohibited to receive commissions from any shopping destination.
• Ensure that all suppliers and contractors utilized for the tour are sufficiently licensed, maintain up-to-date registration and insurance and are in compliance with applicable laws, rules and regulations relevant to their tour functions.
• Ensure that, while promoting Canadian goods and services to tour group, shopping opportunities presented shall be conducted without coercion at reputable shopping facilities, with quality products, and with the greatest care for visitor safety and well-being.
• Be fully responsible for all aspects of its business operations and performance, including any parts in which a sub-contractor or sub-agent is used, and is accountable for the actions of all its associates, including its officers, employees and those of any sub-contractors or sub-agents.
• Keep all tour related information and documents on record in case of any complaint investigation.
• Membership Fees
• TIAC Members Code of Conduct
• Information
• Current Members
• Tour Operator Code of Conduct
• Inbound Operator List (TIAC)

Join our mailing list

The HSN CODE FOR Tour operator services is 998555

The full form of HSN Code is Harmonized System of Nomenclature. It was introduced in 1988 by the World Customs Organization (WCO). It is a 6-digit code that separates different products. India has been using HSN codes since 1986 to separate Customs and Central Excise goods. Currently, HSN codes apply to Customs and GST. Codes derived from Customs tariffs are also used for GST purposes.

The current HSN code contains 21 sections. These are divided into 99 chapters divided into 1244 sections. This program helps to make GST easier and more universally accepted. HSN codes for six-digit goods are common worldwide. Standard HSN codes apply to Customs and GST. Codes deducted from Customs tariffs are used for GST purposes. For tax purposes, the HS code is determined by subject (4 HS digits), sub-title (6 HS digits) and tax items (8 digits).

The current HSN Code 998555 relates to Tour operator services .

Automate your GST Compliances with Masters India

• VERIFY GST NUMBER
• GSTIN SEARCH BY PAN OR NAME
• HSN CODE SEARCH
• CHECK GST RETURN STATUS
• SEARCH GST CASE LAWS
• E-INVOICE STATUS OF GSTIN
• GST REPORTS DOWNLOAD
• GST CALCULATOR
• GST INVOICE GENERATOR
• BOE PDF TO EXCEL CONVERTER
• PDF TO CSV CONVERTER
• MCA COMPANY SEARCH
• GST LATE FEE CALCULATOR
• GST FILING PREFERENCE
• GST SOFTWARE
• INVOICE OCR
• E-WAY BILL SOFTWARE
• E-INVOICING SOFTWARE
• E-INVOICING API
• E-WAY BILL API
• GST VERIFICATION API
• GST PAYMENT
• GST RETURN FILING
• E INVOICE QR CODE SCANNER
• VEHICLE TRACKING API
• VENDOR VERIFICATION API
• QUICK LINKS
• WRITE FOR US
• KNOW THE CFO
• CBIC NOTIFICATION
• PRIVACY POLICY
• TERMS & CONDITIONS

Masters India is a GST Suvidha Provider (GSP) appointed by Goods and Services Tax Network (GSTN), a Government of India enterprise.

• Copyright © 2024 Masters India IT Solutions Pvt. Ltd.
• Privacy Policy
• Terms and Conditions

😄Hello. Welcome to Masters India! I'm here to answer any questions you might have about Masters India Products & APIs.

Looking for

GST Software

E-Way Bill Software

E-Invoice Software

BOE TO Excel Conversion

Invoice OCR Software/APIs

GST Verification API

E-Way Bill API

E-Invoicing API

KSA E-Invoice APIs

Vehicle tracking

Vendor Verification API

GST Return Filling

Other Requirement

• Search Search Search …
• Search Search …

Tour Operator Code of Ethics

This code of ethics for the members of the Motorcoach Association of South Carolina has been adopted to promote and maintain the highest standards of intercity bus service and personal conduct among its members.

We, the members of the Motorcoach Association of South Carolina, in carrying out our roles of providing service to the traveling public recognize the need to do so in a professional manner and to deal with the public and our colleagues with the highest degree of integrity.  Therefore, we herewith set forth the following creed which shall govern our endeavors to fulfill our obligations:

To adhere to the professional standards of the Motorcoach Association of South Carolina and to work to further its goals and objectives.

To conduct all business affairs with integrity, sincerity and accuracy in an open and forthright manner. 

To act with integrity in financial dealings with the public and with entities utilized to help arrange or provide services and accommodations to motorcoach travelers.

To work to instill consumer and public confidence in the industry, avoiding any action conducive to discrediting it or membership in the Association.

To maintain on a current status license, insurance, and state registration.

To adhere and comply with all articles of the bylaws of the Motorcoach Association of South Carolina.

I have read and agree to adhere to this Code of Ethics.

Signature: _______________________________________________________

Title: ___________________________________________________________

Name of Company: _______________________________________________

This Code of Ethics must have the following documents attached when submitted:

Completed application Check for the appropriate amount of membership dues Two letters of recommendation from current operator members Company Federal Tax Identification Number Copy of Business License Copy of registration with the Office of the Secretary of State Proof of a minimum of $1 million in general liability insurance

SAC 998555 Tour operator services

SAC (Services Accounting Code) code 998555 is classified under group 99855 (Travel arrangement, tour operator and related services) of GST services classification. Group 99855 is classified under heading 9985 (Support services). You can check GST tax rate on 9985, Support services .

Decoding SAC 998555

Gst on tour operator services.

We have filtered GST applicable on Travel arrangement, tour operator and related services including GST on Tour operator services, GST on Support services. You can GST on group Travel arrangement, tour operator and related services by visiting this link.

• Submit Post
• Union Budget 2024

Section 206C TCS on Tour operators

WIDENING AND DEEPENING OF TAX BASE BY

In order to widen the TCS, the Finance Minister in Para 3.3 made the following in her speech.

3.3 Widening the scope of TCS : It is proposed to provide for tax collection at source (TCS) on remittance under Liberalised Remittance Scheme of Reserve Bank of India exceeding seven lakh rupees in a year and on sale of overseas tour package. Further, TCS is also proposed on sale of goods in excess of fifty lakh rupee in a year by a seller whose turnover is more than 10 crore rupees.

It covers TCS on LRS remittances, sale of overseas tour packages, and sale of goods in excess of Rs 50 lakhs.

The Articles deals with the various issues emerging out of the said proposal. The provisions of section 1G of section 206C is given below:

‘( 1G) Every person,––

being a seller of an overseas tour program package, who receives any  amount from a buyer, being the person who purchases such package, shall, at the time of debiting the amount payable by the buyer or at the time of receipt of such amount from the said buyer, by any mode, whichever is earlier, collect from the buyer, a sum equal to five per cent of such amount as income-tax:

 (ii) “overseas tour program package” means any tour package which offers visit to a country or countries or territory or territories outside India and includes expenses for travel or hotel stay or boarding or lodging or any other expenditure of similar nature or in relation thereto.

ISSUES FOR CONSIDERATION

1. The law applies to every person resident or non-resident, whether carries on the business of tour package situated in India or abroad is liable. It is also applicable to all the persons who carry on such business through websites or in physical mode.  There have been innumerable operators, in the competitive field, having presence on website and mandates everyone.

2. The law applies to every seller to collect from every buyer irrespective of their place of situation. In this digital world, in an extreme case, if a buyer from India is facilitated by a seller outside India to visit outside India, it is applicable. In the same analogy, if a buyer out of India books a package for visit outside India, there is no case for not covering in TCS.  It is to be seen, how the foreign buyer will get the credit for TCS done by local operator.

3. Once the operators are brought into tax net for TCS, the foreign operators operating through websites are likely to get exposed to tax on their income in India through PE status.

4. The question for consideration is whether the provision is applicable for the situations of sale of air tickets alone. What if the customer merely buys the ticket. In the case of a sale of an air ticket, the operator does not offer a visit to a country outside India.  He merely sells the ticket, and it is the Airlines who transports and none offers a visit.

5. Similarly, what if the customer does the hotel booking himself using the website, which offers multi options to the customer. In the literal meaning, sale of air tickets and hotel bookings done independently do not call for tax collection at source.  Independent activities do not constitute a package and there is no offer for the visit of a customer outside India.

6. Similarly, TCS is required for a tour package, irrespective of the purpose of the trip.

7. Where a tour operator has a package for multiple visits through multiple places in India and outside India such as Blr-Del-Sing-Hkg-Del-Blr, the TCS is applicable only for that portion of the estimated cost of overseas visit. This way, the operator is bound to let the customer know of the break of the costs, which is a trade and business confidential information and the operators may not be willing to share his component costs. In the end, the operator will end up collecting on the entire costs, not to take the risk with the taxman.

8. May a times, the operators also charge in terms of foreign currency to cover the costs payable in foreign currency such as entry fees, visa costs. All these costs are similar nature or in relation thereto, the sale of foreign currency so made is also liable for TCS.

9. The law requires the operator to collect from the buyer and remit at the time of raising an invoice to debit the customer or at the time of receipt, whichever is earlier. Many a times, the packages are booked and paid in installments.  It is applicable for every booking amount received prior to raising invoice for debiting.

10. Once TCS is remitted, there is no provision for reversal or taking credit on cancellation of the booking.

11. The TCS so collected and paid should be available for tax credit in the hands of the buyer. In order to get the credit, every buyer must have PAN or Aadhar (a substitute).

12. The Government may prescribe the purpose code of travels, which alone need to be covered for the purpose of TCS and the rest not to be covered.

13. The section also states that if the buyer is liable to deduct tax at source under any other provision of this Act and has deducted such amount, the seller is exempted from TCS. For ex: if the buyer is a business entity and deducts TDS at 5% u/s 194H on the operators agency commission, the seller is exempted from TCS. The Government did not envisage that the TDS by the buyer is on the income credited to seller and the TCS is a credit to the person spending money.  They work in opposite direction.  For example if the cost of package is Rs 12,00,000 and the agency commission is Rs 50,000/-  and the buyer deducts TDS at 5% of Rs 50,000 = RS 2500.  In the case of TCS on buyer in similar nature, it amounts to 5% of Rs 12,00,000 = Rs 60,000/-. TDS and TCS figures are in variance at large.

14. TCS need to be done on the total cost to the buyer including GST.

15. Even though the buyer gets tax credit for the TCS, the cost of tour package becomes expensive and survival in the business is in question since most of the component parts of the expenses such as Airlines, Hoteliers and the travel operator do not make equivalent margins.

16. In the enthusiasm to widen the tax base will send damaging signals to the tour operating business, Airlines, which is already in high risk business and many tour operators have closed down the operations and gone into IBC proceedings.

17. The Government should look at encouraging the business than hurting the business in the object of widening the tax base by:

a) Providing a threshold beyond which the threshold, the TCS is required to be done.

b) The rate of TCS may also require review at 1% or 2%, being a measure to collect the data base of the assesses.

c) Exempting the non-resident buyers from the purview of TCS.

d) Exempting B2B class of assesses such as one tour operator to another tour operator, corporate bookings who spend as their business expense.

e) Exempting certain categories of travels like student trips for education, medical purposes, for sporting, for attending conferences etc.,

f) Exempt One way visits.

• Budget 2020
• « Previous Article
• Next Article »

Name: Venkatesh K Pani

Qualification: ll.b / advocate, company: practicing advocate, location: bangalore, karnataka, in, member since: 09 jul 2019 | total posts: 6, my published posts, join taxguru’s network for latest updates on income tax, gst, company law, corporate laws and other related subjects..

• Join Our whatsApp Channel
• Join Our Telegram Group

13 Comments

Can anyone please guide whether a tour operator is liable to collect TCS on domestic tour package..?

May want to go to Maldives or I am doing payment company then file will be in the name of tux company that from my pan card

Do I have to pay (and where) TCS for foreigntravel , if I’m buying packages from seller outside india

If i book a international hotel on some B2B portal then should i collect TCS..?

Also, if a customer is booking hotel himself on expedia or similar portal then TCA is not collected. Then isn’t this a biased rule towards small agents.?

If the package cost is less than 7 lakhs then tcs is not applicable?

If our passenger is going to Maldives – we work with a wholesaler in Mumbai and our office is based in mumbai. we remit money in Indian rupees to wholesaler in India and they remit to Maldives

The wholesaler will charge me TCS so we pay the tcs but we also charge tcs from passenger.

we pay 50000 the wholesaler charge us 5% TCS so total they charge us 52500 and then we charge 5% to passenger on 52500 which is 55125 so TCS we pay is 10%.

Please clarify how to solve this problem.

If passengers travel with us for Mice tour ( Meetings Incentive conference events ) to a foriegn country and then travel another 10 days in group no TCS applicable please confirm?

if corporate company buyer cut TDS while making payment to us for so TCS is not applicanle please confirm.

Does TSC apply on domestic travel as well?

how does the income tax credit work? means if i am a PAN card holder and i have paid TCS, can i reduce that much amount from my tax liability for the year please

Will this be applicable on sale of tour packages to Nepal and Bhutan as we do not collecy foreign exchange for Nepal and Bhutan and we also pay our partners in nepal and bhutan in indian rs for the services rendered by them?

Leave a Comment

Your email address will not be published. Required fields are marked *

Post Comment

Notice: It seems you have Javascript disabled in your Browser. In order to submit a comment to this post, please write this code along with your comment: 25d1cb9d301acb8de0f0154debf5fb1f

Subscribe to Our Daily Newsletter

Latest posts.

Effective Cost Management for SMEs: Transformative Strategies

Effective Capital Payout Strategies: Detailed Analysis

Criteria for determining Dominant Position by Competition Commission of India

Mediation in Joint Venture Company’s Oppression & Mismanagement Dispute: NCLT referred to mediation

Mandatory registration of Memorandum of entry not required in Karnataka: SC

Copyright assignment contracts in perpetuity: Court Judgments & Interpretations

GST on Rent: Residential vs. Commercial Premises

Disallowance of Business Expenses by AO: A Glaring Instance of Unfair Logic

RBI Designates State Bank of India as Lead Bank for New Assam District

Partial modification to IBBI’s 2023 circular on liquidators’ fees

Featured posts.

All about Income Tax Returns for individuals FY 2023-24 AY 2024-25

Failure to consider evidence | Order Set Aside, Petitioner Granted Opportunity

Malabar Parota: Akin to Flat Breads – 5% GST applicable not 18%: Kerala HC

Deceased Partner’s Heirs Not Liable for Firm’s Obligations: SC

Multiple Data provided by AIS/TIS/Form 26AS: Whether helps or confuses Assessee?

NFRA imposes penalty of 4.5 Cr on CA and CA Firm for Audit Lapses

How to Respond to DRC-01C Notice for ITC Mismatch: GSTR-2B vs. GSTR-3B

What’s new in section 115BAC: Optional scheme to default scheme of taxation

CBIC extends due date of furnishing GSTR-1 for March 2024 to 12th April

Representation on deficiency in GST Portal functioning

Code of Ethics

• CATO Accreditation
• CATO Touring Academy - Travel Agents
• CATO Touring Academy - CATO Members
• Board of Directors
• TRADE PUBLICATION
• CONSUMER PUBLICATION
• CATO Full Membership
• CATO & SETO DUAL Membership
• CATO Associate Membership
• AGM and 25th Anniversary Dinner
• IWD Lunch 2024
• Christmas Lunch 2023
• Travel Trivia Masters 2023
• World Earth Day Lunch 2023
• Crisis Risk Resilience Conference 2023
• International Women's Day Luncheon 2023
• Christmas Lunch 2022
• Networking Events 2022
• Travel Trivia Masters 2022
• Search Tour Operators & Wholesalers
• Search Associate Members

The Council of Australian Tour Operators (CATO) members adhere to the highest standards in development and delivery of global travel product. 

Members of CATO pledge themselves to conduct their business activities in a manner that promotes the ideal of integrity in travel and agree to act in accordance with the principles of the CATO Members Code of Conduct.

In a world of dynamic change, travellers are faced with a myriad of choices for transportation and accommodation along with other travel services and arrangements. 

Membership comprises of two categories – Full Members and Associate Members.

Full Members Australian based, tour operators and wholesalers. CATO full members must provide their travel product/s to the standard and value expressed in their advertised programmes and in-line with their terms and conditions.

Associate Members CATO Associate Members are product and/or service providers to CATO full members as well as other travel related entities that are not eligible for CATO full membership. These organisations are expected to contribute to the objectives and activities of CATO by way of involvement or interest in the Australian travel industry.

Accuracy CATO members must aspire to be factual and accurate when providing information or describing facilities or services they provide and the services and facilities of any operator they utilise or represent. Members are expected to  ensure that employees and external agents offer true and accurate advice and services, by being fully informed about the products, destinations and various facets of the product they promote and sell.

Affiliation CATO members will not falsely represent a person’s affiliation with their company.

Compliance CATO full members will abide by all Federal, State and local laws and regulations.

Confidentiality CATO members will treat every client transaction confidentially and will not disclose any information without the permission of the client, unless required by law.

Consumer Confidence CATO members will use every effort to protect their clients against any fraud, misrepresentation or unethical practices, which may arise in the travel industry.

Co-operation CATO members will cooperate with any enquiry conducted by CATO to resolve any dispute involving consumers or another member.

Disclosure CATO full members will provide complete details about terms and conditions of all or any travel service or provision, including cancellation and service fee obligations, before accepting payment for the booking.

Education and Training CATO offers training seminars for its members to encourage best business practice within their organisation.

Notice CATO full members will promptly advise the client or their agent, of any change in itinerary, services, features or price in line with the members booking conditions.

Qualifications and Professionalism CATO members are encouraged to provide ongoing education to their employees and external agents to ensure their continued professional development.

Responsiveness to complaints CATO members will respond in accordance with their Customer Complaint Policy Handling Procedures.

"Inspiring innovative & sustainable travel"

Help | Advanced Search

Computer Science > Artificial Intelligence

Title: learn to tour: operator design for solution feasibility mapping in pickup-and-delivery traveling salesman problem.

Abstract: This paper aims to develop a learning method for a special class of traveling salesman problems (TSP), namely, the pickup-and-delivery TSP (PDTSP), which finds the shortest tour along a sequence of one-to-one pickup-and-delivery nodes. One-to-one here means that the transported people or goods are associated with designated pairs of pickup and delivery nodes, in contrast to that indistinguishable goods can be delivered to any nodes. In PDTSP, precedence constraints need to be satisfied that each pickup node must be visited before its corresponding delivery node. Classic operations research (OR) algorithms for PDTSP are difficult to scale to large-sized problems. Recently, reinforcement learning (RL) has been applied to TSPs. The basic idea is to explore and evaluate visiting sequences in a solution space. However, this approach could be less computationally efficient, as it has to potentially evaluate many infeasible solutions of which precedence constraints are violated. To restrict solution search within a feasible space, we utilize operators that always map one feasible solution to another, without spending time exploring the infeasible solution space. Such operators are evaluated and selected as policies to solve PDTSPs in an RL framework. We make a comparison of our method and baselines, including classic OR algorithms and existing learning methods. Results show that our approach can find tours shorter than baselines.

Submission history

Access paper:.

• HTML (experimental)
• Other Formats

References & Citations

• Google Scholar
• Semantic Scholar

BibTeX formatted citation

Bibliographic and Citation Tools

Code, data and media associated with this article, recommenders and search tools.

• Institution

arXivLabs: experimental projects with community collaborators

arXivLabs is a framework that allows collaborators to develop and share new arXiv features directly on our website.

Both individuals and organizations that work with arXivLabs have embraced and accepted our values of openness, community, excellence, and user data privacy. arXiv is committed to these values and only works with partners that adhere to them.

Have an idea for a project that will add value for arXiv's community? Learn more about arXivLabs .

Subscribe to the PwC Newsletter

Join the community, edit social preview.

Add a new code entry for this paper

Remove a code repository from this paper, mark the official implementation from paper authors, add a new evaluation result row, remove a task, add a method, remove a method, edit datasets, learn to tour: operator design for solution feasibility mapping in pickup-and-delivery traveling salesman problem.

17 Apr 2024  ·  Bowen Fang , Xu Chen , Xuan Di · Edit social preview

This paper aims to develop a learning method for a special class of traveling salesman problems (TSP), namely, the pickup-and-delivery TSP (PDTSP), which finds the shortest tour along a sequence of one-to-one pickup-and-delivery nodes. One-to-one here means that the transported people or goods are associated with designated pairs of pickup and delivery nodes, in contrast to that indistinguishable goods can be delivered to any nodes. In PDTSP, precedence constraints need to be satisfied that each pickup node must be visited before its corresponding delivery node. Classic operations research (OR) algorithms for PDTSP are difficult to scale to large-sized problems. Recently, reinforcement learning (RL) has been applied to TSPs. The basic idea is to explore and evaluate visiting sequences in a solution space. However, this approach could be less computationally efficient, as it has to potentially evaluate many infeasible solutions of which precedence constraints are violated. To restrict solution search within a feasible space, we utilize operators that always map one feasible solution to another, without spending time exploring the infeasible solution space. Such operators are evaluated and selected as policies to solve PDTSPs in an RL framework. We make a comparison of our method and baselines, including classic OR algorithms and existing learning methods. Results show that our approach can find tours shorter than baselines.

Code Edit Add Remove Mark official

Tasks edit add remove, datasets edit, results from the paper edit, methods edit add remove.