[110] "Customs station (suṅkaghāta)" means [a place] established by the king in a mountain pass, at a river ford, or at a village gate, [with the decree]: "Let them collect duty (suṅka) from one who has entered here."
Having entered there, if with a mind intent on theft (theyyacitta) he touches goods dutiable to the king, worth five māsakas or more than five māsakas, there is an offense of wrong-doing (dukkaṭa). If he makes them shift, there is an offense of thullaccaya. If he moves the first foot beyond the customs station, there is an offense of thullaccaya. If he moves the second foot beyond, there is an offense of pārājika. Standing within the customs station, if he causes [the goods] to fall outside the customs station, there is an offense of pārājika. If he evades the duty, there is an offense of wrong-doing (dukkaṭa).
English translation from the Pali (Siam Raṭṭha edition) — under review, not for citation.