资料来源 : pyDict

应纳关税的,有税的

资料来源 : 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.

资料来源 : WordNet®

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