प्रत्यन्तेषु तराः शुल्कमातिवाहिकं वर्तनीं च गृह्णीयुः निर्गच्छतश्चामुद्रद्रव्यस्य भाण्डं हरेयुः अतिभारेणावेलायामतिर्थे तरतश्च ॥ कZ_०२.२८.२५ ॥
pratyanteṣu tarāḥ śulkam ātivāhikaṃ vartanīṃ ca gṛhṇīyuḥ nirgacchataś cāmudradravyasya bhāṇḍaṃ hareyuḥ atibhāreṇa avelāyām atīrthe tarataś ca
At frontier regions, the ferry-men/officials shall collect the crossing-fee, customs-duty, transit-carriage fee, and road-cess; and they shall confiscate the goods of one departing with unsealed/uncertified property, as well as of one who attempts to cross with an excessive load, at an improper time, or at a non-designated crossing-point.
Property lacking the state’s seal/attestation—i.e., unverified goods treated as suspect for smuggling or tax evasion.
To keep movement observable, reduce accidents, and prevent illicit transit through unofficial routes.