Everything which is different but results in the same effect(s).
e.g. import taxes
- within EU there may not be any import taxes/tariffs
- charging for special “routine” border checkups for some good has equivalent effect resulting in higher import costs for transporting agent
e.g. public toilets must be available to everyone
- may not be prohibited against e.g. homeless
- requiring 50c for the toilet is not “prohibiting” the homeless to use the toilets directly, but still renders a significant barrier, having an equivalent effect