Taxes, duties or impositions. A duty on imported goods or merchandise. The Constitution of the United States gives congress power “to lay and collect taxes, duties, excises, and imposts,” and prohibits the states from laying “any imposts or duties on exports or imposts” without the consent of congress. U.S. Const. Art. I, Sect. 8, n.l; Art. I, Sect. 10, n.2.