du·ti·able /ˈdutiəbəl ||ˈdju-/
(a.)應納關稅的,有稅的
Du·ti·a·ble a. Subject to the payment of a duty; as dutiable goods. [U.S.]
All kinds of dutiable merchandise. --Hawthorne.
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dutiable
adj : subject to import tax; "dutiable imports"