Dutiable is a customs and shipping word. Dutiable goods are things you must pay duty on when they cross a border — duty here meaning a tax, not “something you ought to do.” Typical dutiable things are alcohol, cigarettes, and some expensive goods above a free allowance. You see the word on airport signs, customs forms, and in law; ordinary people more often say “you have to pay tax on that” or talk about the opposite, duty-free. It is an adjective: dutiable goods, dutiable items. You would not call a person dutiable. Formal, official, and a little dry — the sort of word a customs officer uses, not a friend in the kitchen.

應稅的（海關：應稅貨物；相對是免稅 duty-free）