Legal Definitions - dutiable

Dutiable describes anything that is subject to a duty, which is a type of tax or fee imposed by a government. This tax is most commonly levied on goods, particularly those imported into a country, but can also apply to certain domestic products or specific transactions.

• Example 1: Imported Electronics

  A consumer purchases a specialized camera lens online from a manufacturer in Japan. When the lens arrives at customs in their home country, the customs officials determine that imported camera equipment exceeding a certain value is subject to an import tax. Therefore, the camera lens is considered a dutiable item, and the consumer must pay the required duty before the lens can be released and delivered to them.

• Example 2: Alcoholic Beverages

  A distillery produces a new brand of whiskey within its home country. Governments often impose excise duties on alcoholic beverages to generate revenue and regulate consumption. Each bottle of whiskey produced by the distillery is therefore a dutiable product, meaning the distillery must pay a specific tax per bottle to the government before it can be sold to distributors and consumers.

• Example 3: Luxury Vehicle Registration

  In some jurisdictions, the registration of newly purchased luxury vehicles might incur a special tax or fee beyond standard registration costs. If a person buys a high-value sports car, the transaction of registering that vehicle might be considered dutiable, requiring the payment of an additional luxury vehicle duty to the state's department of motor vehicles before the car can be legally driven on public roads.