" In most countries taxes are liable to be paid to country/state in which the Goods or service are consumed at final stage.
Also, Exports are promoted in almost all countries & no taxes are charged on it.
So it is totally feasible to charge tax on Import of Goods or services. And as the Exporter belong to different country, usually importer is liable to pay tax on all the imports.
This is followed currently in real world so it's not the mere article.
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