A more thorough explanation:

Dutiable means that something is subject to a tax or duty.

• Imported goods are often dutiable, meaning that the person importing them has to pay a tax on them.
• Some countries have a list of dutiable items, such as alcohol or tobacco, that are taxed at a higher rate than other items.

These examples show that when something is dutiable, it means that there is a tax or duty that needs to be paid on it. This can apply to goods that are being imported into a country, or to certain items that are being sold within a country. The tax or duty is usually a percentage of the item's value, and is meant to help the government raise money.