dutiable

from WordNet (r) 3.0 (2006)

dutiable
    adj 1: subject to import tax; "dutiable imports"

from The Collaborative International Dictionary of English v.0.48

Dutiable \Du"ti*a*ble\, a. [From {Duty}.]
   Subject to the payment of a duty; as dutiable goods. [U.S.]
   [1913 Webster]

         All kinds of dutiable merchandise.       --Hawthorne.
   [1913 Webster]