Tax, customs duty (6)
I believe the answer is:
impost
This clue is a double definition.
'tax' is the first definition.
(I know that impost is a type of duty)
'customs duty' is the second definition.
(synonyms)
(Other definitions for impost that I've seen before include "A tax or duty levied" , "Customs duty" .)
I've seen this clue in The Times.
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