State and Government in Ancient India c20.139

c20.139

Customs duties varied according to the commodities as in modern times. Manu recommends a 16 per cent duty on fuel, meat, honey, ghee, scents, medicines, flowers, vegetables earthen pots and leather goods.⁶ The *Arthaśāstra*, however, recommends a lighter tariff of 4% to 5% on medicines, fuel, leather goods and earthen pots. Cotton stuff also paid the same duty, but wines and silken pieces were charged a higher duty varying from 6½% to 10%.⁷ It is clear that the tariff differed from province to province and age to age according to the needs and policy of the different governments. There is ample epigraphical evidence to show that most of the articles mentioned in this connection by the Smṛitis had to pay the customs duty, though we are not usually informed about its incidence.⁸