Adhyaya 21

Sutra 1

शुल्काध्यक्षः शुल्कशालां ध्वजं च प्रान्मुखमुदन्मुखं वा महाद्वाराभ्याशे निवेशयेत् ॥ कZ_०२.२१.०१ ॥

The Superintendent of Customs should establish the customs-house, and also a flag (signal), facing east or facing north, near the main gate.

Sutra 2

शुल्कादायिनश्चत्वारः पञ्च वा सार्थोपयातान्वणिजो लिखेयुः के कुतस्त्याः कियत्पण्याः क्व चाभिज्ञानं मुद्रा वा कृता इति ॥ कZ_०२.२१.०२ ॥

Four or five customs-collectors shall record, for merchants arriving with a caravan: who they are, where they come from, what quantity of goods they carry, and where the identifying mark or official seal has been affixed.

Sutra 3

अमुद्राणामत्ययो देयद्विगुणः ॥ कZ_०२.२१.०३ ॥

For goods without an official seal, the penalty (for the offence) shall be twice the amount due.

Sutra 4

कूटमुद्राणां शुल्काष्टगुणो दण्डः ॥ कZ_०२.२१.०४ ॥

For forged seals, the fine shall be eight times the customs duty.

Sutra 5

भिन्नमुद्राणामत्ययो घटिकास्थाने स्थानम् ॥ कZ_०२.२१.०५ ॥

For tampered/broken seals, the case shall be taken up at the ghaṭikā-station (the designated checking post/time-office station).

Sutra 6

राजमुद्रापरिवर्तने नामकृते वा सपादपणिकं वहनं दापयेत् ॥ कZ_०२.२१.०६ ॥

For altering the royal seal—or for falsifying the name/entry—he shall be made to pay a transport/handling charge of one and a quarter paṇa.

Sutra 7

ध्वजमूलोपस्थितस्य प्रमाणमर्घं च वैदेहिकाः पण्यस्य ब्रूयुः एतत्प्रमाणेनार्घेण पण्यमिदं कः क्रेता इति ॥ कZ_०२.२१.०७ ॥

For goods brought and displayed at the foot of the flag (the official market point), the vaidehikas shall announce the standardized measure and the assessed price: 'This merchandise is of this measure and this price—who will buy?'

Sutra 8

त्रिरुद्धोषितमर्थिभ्यो दद्यात् ॥ कZ_०२.२१.०८ ॥

After being held back and kept on offer three times, it should be given to the claimants/buyers who seek it.

Sutra 9

क्रेतृसंघर्षे मूल्यवृद्धिः सशुल्का कोशं गच्छेत् ॥ कZ_०२.२१.०९ ॥

When buyers compete against one another, the resulting increase in price—together with the duty—shall go to the treasury.

Sutra 10

शुल्कभयात्पण्यप्रमाण मूल्यं वा हीनं ब्रुवतस्तदतिरिक्तं राजा हरेत् ॥ कZ_०२.२१.१० ॥

If, out of fear of duty, one declares the quantity of goods or their value as less than it is, the king shall confiscate the excess (the undeclared remainder).

Sutra 11

शुल्कमष्टगुणं वा दद्यात् ॥ कZ_०२.२१.११ ॥

Or he shall pay eight times the duty.

Sutra 12

तदेव निविष्टपण्यस्य भाण्डस्य हीनप्रतिवर्णकेनार्घापकर्षणे सारभाण्डस्य फल्गुभाण्डेन प्रतिच्छादने च कुर्यात् ॥ कZ_०२.२१.१२ ॥

The same penalty shall apply when, after goods have been entered/registered, one reduces the assessed price by presenting an inferior sample/colour-match, or when one conceals superior-quality goods by covering them with inferior goods.

Sutra 13

प्रतिक्रेतृभयाद्वा पण्यमूल्यादुपरि मूल्यं वर्धयतो मूल्यवृद्धिं राजा हरेत्द्विगुणं वा शुल्कं कुर्यात् ॥ कZ_०२.२१.१३ ॥

If, out of fear of a subsequent buyer (or to exploit demand), one raises the price of goods above their proper value, the king shall confiscate the excess increase, or impose double customs duty.

Sutra 14

तदेवाष्टगुणमध्यक्षस्यच्छादयतः ॥ कZ_०२.२१.१४ ॥

The same penalty shall be eightfold when an official/overseer conceals it (i.e., covers up the offence).

Sutra 15

तस्माद्विक्रयः पण्यानां धृतो मितो गणितो वा कार्यः तर्कः फल्गुभाण्डानामानुग्राहिकाणां च ॥ कZ_०२.२१.१५ ॥

Therefore, sales of goods shall be conducted only after holding, measuring, or counting them; and scrutiny shall be applied to inferior/empty goods and to those acting as helpers/assistants in the sale.

Sutra 16

ध्वजमूलमतिक्रान्तानां चाकृतशुल्कानां शुल्कादष्टगुणो दण्डः ॥ कZ_०२.२१.१६ ॥

For those who pass beyond the customs-flag post (checkpoint) without paying duty, the fine shall be eight times the duty.

Sutra 17

पथिकोत्पथिकास्तद्विद्युः ॥ कZ_०२.२१.१७ ॥

Travelers—both those on the road and those off the road—will know that (i.e., the evasion/route taken).

Sutra 18

वैवाहिकमन्वायनमौपायिकं यज्ञकृत्यप्रसवनैमित्तिकं देवेज्याचौलोपनयनगोदानव्रतदीक्षादिषु क्रियाविशेषेषु भाण्डमुच्छुल्कं गच्छेत् ॥ कZ_०२.२१.१८ ॥

Goods intended for weddings, funerary/ancestral rites, gifts, sacrificial rites, childbirth-related observances, worship of deities, tonsure, initiation (upanayana), cow-gifts, vows (vrata), consecration/initiations (dīkṣā), and other such specific rites shall pass duty-free.

Sutra 19

अन्यथावादिनः स्तेयदण्डः ॥ कZ_०२.२१.१९ ॥

Those who make false statements (misdeclarations) shall receive the penalty for theft.

Sutra 20

कृतशुल्केनाकृतशुल्कं निर्वाहयतो द्वितीयमेकमुद्रया भित्त्वा पण्यपुटमपहरतो वैदेहकस्य तच्च तावच्च दण्डः ॥ कZ_०२.२१.२० ॥

For the Vaidehaka (customs/market officer) who clears unpaid goods under cover of paid goods, or who breaks a second package using a single seal/mark, or who steals a goods-bale/package—the penalty shall be the same and equal to that (i.e., corresponding to the offence/value involved).

Sutra 21

शुल्कस्थानाद्गोमयपलालं प्रमाणं कृत्वापहरत उत्तमः साहसदण्डः ॥ कZ_०२.२१.२१ ॥

For one who, at the customs station, makes a ‘standard measure’ out of dung and straw (i.e., a fraudulent measuring device) and thereby steals/defrauds, the highest sāhasa-penalty (aggravated fine) shall be imposed.

Sutra 22

शस्त्रवर्मकवचलोहरथरत्नधान्यपशूनामन्यतममनिर्वाह्यं निर्वाहयतो यथावघुषितो दण्डः पण्यनाशश्च ॥ कZ_०२.२१.२२ ॥

If anyone transports, without authorization, any among weapons, armor, coats of mail, iron, chariots, gems, grain, or livestock, the penalty shall be as publicly proclaimed, and the goods shall be confiscated/destroyed (i.e., the merchandise is lost).

Sutra 23

तेषामन्यतमस्यानयने बहिरेवोच्छुल्को विक्रयः ॥ कZ_०२.२१.२३ ॥

When any of those (restricted items) are brought in, their sale shall take place only outside (the frontier/post), and it shall be duty-free.

Sutra 24

अन्तपालः सपादपणिकां वर्तनीं गृह्णीयात्पण्यवहनस्य पणिकामेकखुरस्य पशूनामर्धपणिकां क्षुद्रपशूनां पादिकामंसभारस्य माषिकाम् ॥ कZ_०२.२१.२४ ॥

The frontier officer shall collect transit dues (vartanī): one and a quarter paṇas for a cart/vehicle; one paṇa for a pack-animal/porter carrying merchandise; half a paṇa for a single-hoofed animal; a quarter paṇa for small animals; and one māṣa for a shoulder-load.

Sutra 25

नष्टापहृतं च प्रतिविदध्यात् ॥ कZ_०२.२१.२५ ॥

He shall also cause lost or stolen property to be restored/recovered (to the rightful party).

Sutra 26

वैदेश्यं सार्थं कृतसारफल्गुभाण्डविचयनमभिज्ञानं मुद्रां च दत्त्वा प्रेषयेदध्यक्षस्य ॥ कZ_०२.२१.२६ ॥

He should send a foreign caravan to the superintendent after having it classified into ‘high-value’ and ‘low-value’ goods, and after giving it an identifying token and a sealed mark (mudrā).

Sutra 27

वैदेहकव्यञ्जनो वा सार्थप्रमाणं राज्ञः प्रेषयेत् ॥ कZ_०२.२१.२७ ॥

Or, a messenger/agent from the foreigner may send the caravan’s particulars (certificate/return) to the king.

Sutra 28

तेन प्रदेशेन राजा शुल्काध्यक्षस्य सार्थप्रमाणमुपदिशेत्सर्वज्ञख्यापनार्थम् ॥ कZ_०२.२१.२८ ॥

Through that same channel, the king should communicate the caravan particulars to the superintendent of customs, in order to make known that the king is fully informed.

Sutra 29

ततः सार्थमध्यक्षोऽभिगम्य ब्रूयात् इदममुष्यामुष्य च सारभाण्डं फल्गुभाण्डं च न निहूहितव्यमेष राज्ञः प्रभावः इति ॥ कZ_०२.२१.२९ ॥

Then the superintendent, approaching the caravan, should declare: ‘These are the prime goods and the minor goods belonging to so-and-so; they must not be concealed. This is the king’s power (effective reach).’

Sutra 30

निहूहतः फल्गुभाण्डं शुल्काष्टगुणो दण्डः सारभाण्डं सर्वापहारः ॥ कZ_०२.२१.३० ॥

For one who conceals minor goods, the penalty is eight times the duty; for one who conceals prime goods, there is total confiscation.

Sutra 31

महोपकारमुच्छुल्कं कुर्याद्बीजं च दुर्लभम् ॥ कZ_०२.२१.३१च्द् ॥

He should grant duty-free status to goods/services that confer great public benefit, and he should also treat scarce seed as a protected/priority commodity (to be specially managed).