Textual Amendments
F1Sch. 5A inserted (21.7.2009) (with effect in accordance with Sch. 5 para. 8(2) of the amending Act) by Finance Act 2009 (c. 10), Sch. 5 para. 5
Textual Amendments
F2Sch. 5A Pt. 1A inserted (1.4.2023 in relation to the carriage of passengers beginning on or after that date) by Finance (No. 2) Act 2023 (c. 30), s. 322(8)(b)(10)
| Afghanistan | Cuba | Kyrgyzstan | Senegal |
| Angola | Curacao | Lebanon | Seychelles |
| Anguilla | Djibouti | Liberia | Sierra Leone |
| Antigua and Barbuda | Dominica | Macau | Sint Eustatius |
| Armenia | Dominican Republic | Malawi | Sint Maarten |
| Aruba | Egypt | Maldives | Somalia |
| Azerbaijan | El Salvador | Mali | South Korea |
| Bahrain | Equatorial Guinea | Martinique | South Sudan |
| Bangladesh | Eritrea | Mauritania | Sri Lanka |
| Barbados | Ethiopia | Mayotte | St Helena, Ascension and Tristan da Cunha |
| Belize | French Guiana | Mongolia | St Kitts and Nevis |
| Benin | Gabon | Montserrat | Sudan |
| Bermuda | Georgia | Namibia | Suriname |
| Bhutan | Ghana | Nepal | Syria |
| Bonaire | Grenada | Nicaragua | Tajikistan |
| Botswana | Guadeloupe | Niger | Tanzania |
| Brazil | Guatemala | Nigeria | The Bahamas |
| British Virgin Islands | Guinea | North Korea | The Gambia |
| Burkina Faso | Guinea-Bissau | Oman | Togo |
| Burundi | Guyana | Pakistan | Trinidad and Tobago |
| Cameroon | Haiti | Panama | Turkmenistan |
| Canada | Honduras | Qatar | Turks and Caicos Islands |
| Cape Verde | India | Russian Federation, east of the Ural Mountains | Uganda |
| Cayman Islands | Iran | Rwanda | United Arab Emirates |
| Central African Republic | Iraq | Saba | United States (including Puerto Rico and U.S. Virgin Islands) |
| Chad | Israel | Saint Barthélemy | Uzbekistan |
| China | Ivory Coast | Saint Lucia | Venezuela |
| Colombia | Jamaica | Saint Martin | Yemen |
| Comoros | Jordan | Saint Pierre and Miquelon | Zambia |
| Congo | Kazakhstan | Saint Vincent and the Grenadines | Zimbabwe |
| Congo (Democratic Republic) | Kenya | Sao Tome and Principe | |
| Costa Rica | Kuwait | Saudi Arabia] |