Do you have any dutiable items?

你有没有要上税的物品?

Are these things duty free?

这些东西是免税的吗?

You have a lot of gifts. You have to pay for these two items.

你买了这么多礼物，这两件东西你得上税。

Almost all are for my friends in the United States.

几乎所有这些都是送给我在美国的朋友们的。