Director of customs duties and tolls

Having discussed the kOSa, kOshTha, paNya, kupya and AyudhAgaras that collect and preserve indigenous produce within the state, now cANakya moves on to export and import of goods.

SulkAdhyaksha should establish the customs office at the entry port. There should be a thorough check of all that is being imported for its quality, quantity and entry clearance document given at the source port.

Depending on the type of goods being imported, the duty on the goods is decided.

राष्ट्रपीडाकरम् भाण्डमुच्छिन्द्यादफलम् च यत्
महोपकारमुच्छुल्कम् कुर्याद् बीजं तु दुर्लभम्

Those goods that cause trouble in the territory (alcoholic drinks etc) and those goods do not have much use should not be imported. Those items that give great benefits to the people in the kingdom like medicinal things and important seeds not available within the country should be imported free of charge.

Based on the above principle, the pravEsya Sulka (import duty) need to be decided and it should be around 20% of the worth of the goods. Some items have 15%, 10% and very useful items have only 2.5% import duty.

Depending on the type of goods at least fifth of the duty should be collected before letting the goods enter the country and rest of it later. When the traders try to show a less valuable item as sample and import more valuable goods on that permit or engage in any malpractice related to evading import duties, various penalties need to be applied going to the range of completely confiscating the goods.

This post covers chapters 21 and 22 of book 2 (adhyaksha pracAra) of artha SAstra.