Passenger definition narrows foreign travel tax scope by specifying international journey and transit and crew exclusions. Section 34 defines key terms for the foreign travel tax: aircraft and ship as vessels used for passenger carriage; carrier as the person or authority undertaking international carriage including agents; customs port and customs airport by reference to the Customs Act; international journey as travel from a customs port or airport to a place outside India; and passenger as a person boarding to perform such a journey, excluding in-transit arrivals continuing on the same voyage or flight number and crew engaged on the vessel.