Passengers embarking on journeys to any place outside India from a Customs airport/seaport will have to pay a Foreign Travel Tax (FTT) of Rs. 500 and Rs. 250 on journeys to Afghanisthan, Bangladesh, Bhutan, Burma, Nepal, Pakistan, Srilanka and the Maldives. No tax is payable on journeys performed by ship from Rameswaram to Talaimanar and in case of transit passengers,provided they donot leave the Customs barrier. Transit passengers traveling by air who have to leave the airport on account of mechanical trouble provided they continue their journey by the same aircraft and the same flight number by which they arrive are also exempt from FTT. Transit Sea passengers leaving the ship for sight seeing, shopping etc, during the ship's call at any of the Indian ports will not be required to pay FTT.

Inland Air Travel Tax

An Inland Air Travel Tax is leviable at 10 per cent of the basic fare on all passengers embarking on an inland air journey. However, those passengers paying their airfare in foreign exchange will be exempted from payment of this tax. In additon infants, cancer patients, blind persons and invalids (those on stretchers) are also exempted this tax after fulfilling certain conditions stipulated in the relevant notifications.