Guests may be charged the following tax upon check-in: Ecuadorian Value Added Tax — VAT of 15%. VAT exemption is available for travelers who present a valid passport and tourist visa proving they are not residents of Ecuador. The currents that pass through the islands bring ample food for marine life to the shores – so guests’re pretty likely to come across dolphins, orca whales and hammerhead sharks, as well as the usual residents of the Galápagos waters: manta rays, sea turtles, black and white-tipped sharks and schools of fish. It’s also the only place on the equator to hear the pitter-patter of penguin feet. Before flying out to the Galápagos, guests'll need to purchase a transit card (around USD 20.00 a person) at Quito or Guayaquil airport, and on arrival a VIP lounge assistant will help to process the park entry fees (USD 100.00 an adult, USD 50.00 a child under 12).