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]WordNet (r) 3.0 (2006):
dutiable adj 1: subject to import tax; "dutiable imports"