プログレッシブ和英中辞典(第4版)の解説
めんぜい【免税】
exemption from taxation
車いすを免税にする
exempt wheelchairs from taxation
この品は免税になっている
The article is 「exempt from taxation [tax-exempt].
ウイスキーは３本まで免税で持ち込める
You can take [bring] up to three bottles of whisky into the country duty-free.
免税所得
tax-free income
免税点
the tax exemption limit
免税店
a duty-free shop
免税品
a tax-free [duty-free] article; an article exempt from taxation