Passengers travelling to any place outside India from a Customs airport/seaport will have to pay a Foreign Travel Tax (FTT) of Rs. 500 and Rs. 150 on trips to Afganistan, Bangladesh, Bhutan, Myanmar, Nepal, Pakistan, Srilanka and Maldives.

• No tax is payable on trips performed by ship from Rameshwaram to Talaimanar and in case of transit passengers, provided they do not leave the customs barrier.
• Transit passengers travelling by air who have to leave the airport on accout of mechanical trouble but continue their jouney 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 sightseeing, shopping etc. during the ships' call at any of the Indian ports will not be required to pay FTT.