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1·What articles are liable to duty?

一条香烟是可以免税的。

2·I'm afraid all these articles are liable to duty.

恐怕所有这些东西都要付税的。

3·I think you'll have to pay some duty on these cigarettes because they exceed the quota. And this article is liable for duty.

恐怕这些香烟得付税，因为超过了限额，而且这些物品应付税。

4·It is quite necessary to study the law nature of trust contracts so as to prevent indistinct relationship of right-duty and inexact liable subject in the process of drugstore trusteeship.

为防止药房托管在实践中的运作出现权利义务不清、责任主体不到位，研究托管合同的法律性质变得很有必要。