dutiable
/ˈdʒuː.ti.ə.bəl/ (bre, ipa) · /ˈduː.t̬i.ə.bəl/ (ame, ipa) · /ˈdü-tē-ə-bəl also ˈdyü-/ (ame, mw)
dutiable — 形容詞
- dutiablepositive
- more dutiablecomparative
- most dutiablesuperlative
1. Dutiable goods are products that require you to pay a tax when you bring them in
應稅
需繳納關稅的
Dutiable goods are products that require you to pay a tax when you bring them into a country or when you buy them in a special tax-free area.
The customs officer told Mei-Lin that her new silk scarf was dutiable.
海關人員告訴 Mei-Lin,她那條新的絲巾需要課稅。
predicative: [item] + was dutiable
Laptops and cameras bought in other countries are often dutiable items.
在國外購買的筆記型電腦和相機通常是應稅物品。
attributive: dutiable items
Before leaving Seoul, Diego checked which souvenirs were dutiable at the airport.
離開首爾前,Diego 在機場確認了哪些紀念品需要課稅。
The shop assistant clearly marked which products were dutiable for foreign visitors.
店員清楚標示了哪些產品對外國遊客是應稅的。
Amara discovered that the antique vase her aunt sent from India was dutiable.
Amara 發現她阿姨從印度寄來的那個古董花瓶需要課稅。
- taxable
broader term covering any kind of tax (income, property, sales); dutiable is narrower, limited to customs duties
- chargeable
general term for fees or taxes that can be added; less formal and less specific than dutiable
- leviable
formal legal term; very rare in everyday use, mainly found in statutes
文法句型
dutiable + noun
[noun] + be + dutiable
用法筆記
Common in customs and tax regulations. Unlike taxable (which covers income, property, and sales taxes), dutiable applies specifically to customs duty on imported goods.