Arthashastra

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निष्क्राम्यं प्रवेश्यं च शुल्कम् ॥

or foreign (átithyani, i.e., imported from foreign countries) shall all be liable to the payment of toll alike when exported (nishkrámya) and imported (pravésyam).

english translation

niSkrAmyaM pravezyaM ca zulkam ॥

hk transliteration by Sanscript