What is the meaning of Octroi?

Octroi is a tax levied by a local political unit on certain categories of goods as they enter the area.

It is a local tax collected on various articles brought into a district for consumption.

octroi is a tax levied by a local political unit, on certain categories of goods when the goods enter in their  area. This tax was first founded in Italy, when it was known as  vectigal  or portorium. Octrois were still in existence in France, Austria,  Portugal, Spain, and Italy. 

Hence, the correct option is A i.e.Tax collected on the goods and from the people entering the state or municipal limits.