॥ कZ_०५.२.१८ ॥
sūtravastratāmravṛttakaṃsagandhabhaiṣajyaśīdhupaṇyāś catvāriṃśatkarāḥ
ពាណិជ្ជករលក់អំបោះ ខោអាវ ទង់ដែង វ្រឹត្ត (គ្រឿងលោហៈ/ទំនិញពាក់ព័ន្ធនឹងកាក់) កាំស (លោហៈកណ្ដឹង) ទឹកអប់ ឱសថ និងស្រា ត្រូវបង់ពន្ធ ៤០ (ឯកតា)។
It creates a standardized, enforceable schedule of market dues by trade category, reducing discretion and stabilizing revenue collection.
They are typically higher-margin, regulated, or socially sensitive goods, making them suitable for stricter fiscal and administrative control.