/ˈdjuːtiəbl ˈvæljuː/ – Phrase
Definition: giá trị phải nộp thuế.
A more thorough explanation: “Dutiable value” refers to the value of goods as determined for the purpose of calculating customs duties or taxes that are imposed on imported or exported goods. It is the value used as the basis for assessing the amount of duty or tax payable on the goods.
Example: The dutiable value of the imported goods was determined by customs officials for the purpose of calculating the appropriate tariffs.