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。