Rulemaking power for foreign travel tax enables the government to prescribe collection, inspections, penalties, appeals and refund procedures. The Central Government may make rules to implement the Chapter on foreign travel tax, prescribing mechanisms for collection (including allocation of collection charges and payment to the Central Government), procedures for claiming refunds, and the authorities responsible for collection. Rules may authorise officers to enter, inspect and search ships or aircraft with applicable CrPC search provisions, set procedures for adjudication of penalties, establish appeals processes with timelines and fees, and require returns and information at prescribed intervals.