That's "cash on delivery." While the charge isn't strictly a tax, the alternative is (from the recipient's point of view) tax free.

由于这一费用并非严格的税费，另一种选择便是(从收件人的观点来看)免税。

youdao

Land owners and users shall provide related materials and it is strictly forbidden to provide false and concealed materials or refuse to provide or delay the delivery of materials.

土地所有者或者使用者应当提供有关资料，不得虚报、瞒报、拒报、迟报。

youdao

Strictly control the quality, on time delivery to customers who are Surpass commitment, "a comprehensive customer satisfaction" is the best goal Surpass clothing.

严格控制质量、准时交货是斯伯士人给予客户的承诺，“全面的客户满意度”则是斯伯士服饰全力追求的目标。

youdao

With the new plan, Blyk will be responsible strictly for the ad delivery technology, but either way, the result is pretty much the same: young'uns in the Netherlands will be able to get some voice minutes and texts every month in exchange for being delivered targeted advertising on their phones.

ENGADGET: Blyk hooks up with Vodafone in Holland Mobile