Of goods: subject to customs duty; dutiable. Also: †(of a person) liable for payment of customs duty (obsolete).

Subject to toll; on which toll is payable.

Not free of duty, tax, or impost; not exempt from commercial restrictions.

Of things: Liable or subject to excise duty. Of persons: Liable to the imposition of excise duty.

Liable to duty; on which a duty is levied.