duty vs indirect tax

duty and indirect tax both are nouns.

Word	Noun	Adjective	Verb	Adverb
duty	Yes	No	No	No
indirect tax	Yes	No	No	No

As nouns, indirect tax is a hypernym of duty; that is, indirect tax is a word with a broader meaning than duty:

duty: a government tax on imports or exports
indirect tax: a tax levied on goods or services rather than on persons or organizations

duty (noun)	indirect tax (noun)
the social force that binds you to the courses of action demanded by that force	a tax levied on goods or services rather than on persons or organizations
work that you are obliged to perform for moral or legal reasons
a government tax on imports or exports