Numeroase documente istorice au atestat de-a lungul timpului existenţa şi dezvoltarea impunerilor vamale, precum şi apariţia unui regim vamal. Astfel, existau taxe care se încasau la frontiere pentru orice fel de marfă, la trecerea mijloacelor de transport prin centrele urbane, cu prilejul vânzării lor şi la ieşirea din ţară. Într-o anumită perioadă de timp, taxele vamale au constituit aproape sursa principală de venituri în bani şi mărfuri a domniilor, deoarece se aplicau pe toate mărfurile importate, exportate şi în tranzit. Regimul taxelor vamale a fost fixat prin convenţii, tratate sau privilegii comerciale, încheiate de domnii ţărilor române cu şefii statelor cu care aveau relaţii comerciale, precum şi cu anumite centre comerciale străine sau asociaţii de negustori. Pentru unele categorii de mărfuri, se acorda reducere de vămi, pentru altele se plătea mai mult. Până în a doua jumătate a secolului XVI, politica vamală s-a caracterizat prin existenţa unor taxe uniforme.

Numerous historical documents attested along the time the existence and development of taxations, as well as the appearance of a tax regime. Thus, there, existed taxes paid at the border for any goods, at the crossing of the transportation means through the urban centers, with the occasion of their selling and while leaving the country. At a certain period of time, the customs taxes constituted almost the main source of income in money and goods of the rulers, because taxes were imposed on all the imported, exported or transit goods. The regime of customs taxes was fixed by means of commercial conventions, treaties or privileges, signed by the rulers of the Romanian countries with the head of states with which they had commercial relations, as well as with certain foreign commercial centers or associations of traders. For some categories of goods there were customs reductions, for others they paid more. Till the second half of the XVI th century, the customs policy was characterized by the existence of some uniform taxes