資料來源 : pyDict

應納關稅的,有稅的

資料來源 : Webster's Revised Unabridged Dictionary (1913)

Dutiable \Du"ti*a*ble\, a. [From {Duty}.]
   Subject to the payment of a duty; as dutiable goods. [U.S.]

         All kinds of dutiable merchandise.       --Hawthorne.

資料來源 : WordNet®

dutiable
     adj : subject to import tax; "dutiable imports"