Is it permissible to collect customs duties from non-Muslims when exporting their goods to Muslim lands?

It is permissible to levy customs duties on non-Muslims for their goods. Umar ibn al-Khattab, may Allah be pleased with him, ordered that half of the ushr (tithe) be taken from the Dhimmis (non-Muslims living under Muslim rule) and a full ushr from those who are not Dhimmis. The Fiqh Encyclopedia mentioned that jurists cited the Sunnah, scholarly consensus (ijma), and logical reasoning (aqli) as evidence for the permissibility of taking the ushr from the trade of non-Muslims. The hadith indicates that the ushr is taken from Jews and Christians, the consensus was based on the companions' silence regarding Umar's action, and the logical reasoning is that the ushr is in exchange for the protection and security that the state provides to traders.