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/- to most countries and Rs.150/- on journeys to Afghanistan, Bangladesh, Bhutan, Burma, Nepal, Pakistan, Sri Lanka and the Maldives.

In case of transit passengers, provided they do not leave the Customs barrier, ransit passengers traveling by air who have to leave the airport on account of  mechanical trouble but continue their journey by the same aircraft and the same flight number by which they arrive are also exempt from FTE. Transit sea passengers leaving the ship for sightseeing, shopping, etc., during the ship's call at any of the Indian ports will not be required to pay FTT.

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 addition, infants, cancer patients, blind persons and invalids (those on stretchers) are also exempted from payment of this tax after fulfilling certain conditions, stipulated in the relevant notifications.