dutiable s subject to import tax dutiable imports Usage(s) If the importer underestimated the dutiable value, he had to pay a penalty; if he overestimated it, he paid duties on an unrealistically high valuation. Customs officers, prodding through his possessions, caused him annoyance by discovering some 250 dutiable cigars. Were they dutiable? How should they be shipped? If the ears that were troubling the Bureau were to be transported with the customary Chinese between each pair, the problem might .