Octroi
Octroi is a local tax on goods brought into a city or local jurisdiction for consumption within its boundaries. It is typically collected at a boundary checkpoint or entry point and may apply to goods imported by businesses or individuals. The revenue is used to fund municipal services such as roads, sanitation, and public safety. Rates and exemptions vary by jurisdiction and item, with some goods exempted or thresholds applied for small shipments.
Etymology and scope: The term octroi derives from the French octroi, meaning a tax on goods entering
Historical and regional notes: Octroi systems have differed in intensity and administration across time and place.
Administration and considerations: Octroi is typically levied at the point of entry into a city, with compliance
See also: Local taxation, sales tax, value-added tax, customs duties.