द्वारादेयं शुल्कं पञ्चभागः आनुग्राहिकं वा यथादेशोपकारं स्थापय्तेत् ॥ कZ_०२.२२.०८ ॥
dvārādeyaṃ śulkaṃ pañcabhāgaḥ ānugrāhikaṃ vā yathādeśopakāraṃ sthāpaytet
The gate-duty is one-fifth; or he may set a concessional/relief duty (ānugrāhika) in proportion to the benefit rendered to the locality/region.
A targeted concession or incentive rate—reduced duty to encourage beneficial activity (e.g., provisioning, infrastructure-linked trade, regional development).