आगन्तुलवणं षड्भागं दद्यात् ॥ कZ_०२.१२.२९ ॥
āgantu-lavaṇaṃ ṣaḍ-bhāgaṃ dadyāt
Salt brought in from outside (incoming salt) shall pay a one-sixth share.
A clear import share functions as a customs duty, discourages undercutting of the state monopoly, and simplifies enforcement at checkpoints.