Foreign travel tax applies to international passengers; collected at embarkation and remitted to the Central Government. The foreign travel tax is levied on passengers for journeys to places outside India excluding specified neighbouring countries, at prescribed per-journey rates (seven hundred and fifty rupees for journeys on or after 26 September 1997 but before 1 January 1998, and five hundred rupees on or after 1 January 1998). The Central Government may notify which states constitute a neighbouring country. The tax is collected under rules by customs officers, authorised Central or State officers, the International Airports Authority of India or authorised carriers and paid to the credit of the Central Government.