noun or participle which takes the aux. verb surunoun (common) (futsuumeishi)transitive verbintransitive verbnouns which may take the genitive case particle 'no'
1.
duty exemption; tax exemption
この商品は免税品です。
The goods are exempt from taxes.
この店では免税品を扱っていますか。
Do you have any tax-free articles?
この品物は全部免税です。
These articles are all exempt from duty.
これらの品物は免税品だ。
These goods are free of duty.
煙草はどのくらいまで免税で持ち帰れますか。
How many cigarettes am I allowed to take back duty free?