Subject to or liable for the payment of a duty or tax.
From duty (a tax or fee owed) + -able (capable of, subject to). Duty comes from Old French 'dueté,' meaning 'that which is owed.' The -able suffix is from Latin -abilis.
Customs agents use this word constantly—it's what separates the souvenirs you can bring home duty-free from those that will cost you extra money at the border!
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