have been tax free

/hæv biːn tæks friː/

一直免税的；已经免税的

These imported goods have been tax free since last year.

这些进口商品从去年开始就一直免税。

该短语由古英语起源的动词have、be的过去分词been，及源自拉丁语的tax和古英语的free组合而成，现代财税语境中用来描述已经免税的状态。

拆分记忆：have been表示完成状态，tax是「税款」，free表示「免除」，合起来就是「已经免除税款」的状态。

have been tax free for yearshave been tax free sinceitems have been tax free

had been exempt from taxhave been duty free

have been taxedhave been taxable