To determine the dutiable status of goods, it is necessary to know their classification, country of origin, and details pertaining to:.a. Perishable/non-perishable status. b. Partially or fully manufactured goods. c. Raw materials to be used in production. d. Value.

d. Value

Explanation:

The dutiable goods are subjected to duties. Dutiable goods may be defined as the goods and products on which tax have to be paid when they brought to a country from other countries.

In order to known the dutiable status of any goods, it is very important to know the classification of the good, the place of their origin and all the details relating to its value.

i think the answer to your question is b. directive