Sutra 23

Devanagari script

तेषामन्यतमस्यानयने बहिरेवोच्छुल्को विक्रयः ॥ कZ_०२.२१.२३ ॥

Transliteration

teṣām anyatamasya ānayane bahir eva occhulko vikrayaḥ

Translation

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.

Word by Word

• तेषाम्: of them (among those)
• Type: Pronoun
• Root: तद्
• Form: षष्ठी-बहुवचनम् (Genitive plural), सर्वनाम

• अन्यतमस्य: of any one (of them)
• Type: Pronoun/Adjective (indefinite)
• Root: अन्यतम
• Form: षष्ठी-एकवचनम् (Genitive singular), पुंलिङ्ग/नपुंसकलिङ्ग (contextual)

• आनयने: in the bringing in / on import
• Type: Verbal noun (action noun)
• Root: आ-नी (नीञ्)
• Form: सप्तमी-एकवचनम् (Locative singular), भाववाचक-नाम (gerundive/action sense): ‘in/at the bringing (import)’

• बहिः: outside
• Type: Indeclinable
• Root: बहिः
• Form: अव्यय (indeclinable adverb)

• एव: only / indeed
• Type: Indeclinable
• Root: एव
• Form: अव्यय (emphatic particle)

• उच्छुल्कः: duty-free / without customs duty
• Type: Noun/Adjective
• Root: उत्-शुल्क
• Form: प्रथमा-एकवचनम् (Nominative singular), पुंलिङ्ग; विशेषणरूपेण ‘शुल्क-रहितः/शुल्कातिरिक्तः’ इत्यर्थे

• विक्रयः: sale
• Type: Noun
• Root: वि-क्रि (क्रीञ्)
• Form: प्रथमा-एकवचनम् (Nominative singular), पुंलिङ्ग

Entities Mentioned

• antapāla (frontier officer)
• importers/traders

More Details

FAQs

Why allow duty-free sale but only ‘outside’ the border post?

The state channels sensitive goods to controlled points and limits inland circulation while still enabling regulated disposal and intelligence/monitoring at the frontier.