https://online2.tingclass.net/lesson/shi0529/10000/10117/59.mp3
https://image.tingclass.net/statics/js/2012
Do you have any dutiable items?
你有沒有要上稅的物品?
Are these things duty free?
這些東西是免稅的嗎?
You have a lot of gifts. You have to pay for these two items.
你買了這么多禮物，這兩件東西你得上稅。
Almost all are for my friends in the United States.
幾乎所有這些都是送給我在美國的朋友們的。
