| FREEPORT | There are no duties here - so wine costs nothing (4,4) |
| FEAST | Diet round fifth of September, then wine and dine (5) |
| FREETRADE | Some deals may cost nothing when there are no duties involved (4,5) |
| DINESOUT | No duties arranged, so patronises a restaurant (5,3) |
| SINECURE | Post with few or no duties |
| IMPRISON | This is no prim one we're seeing here so put him away (8) |
| CAREFREE | Treatment costs nothing, so unconcerned (8) |
| DOGHOUSE | Disgrace to be here, so do huge conversion |
| RESIDENT | Rested in here so decided to stay permanently (8) |
| BOOKSHOP | Volume available here, so reserves a dance (8) |
| FREEFALL | Costs nothing to drop with parachute unopen! (4,4) |
| SETSFREE | Discharge from TV costs nothing (4,4) |
| COVENTRY | One's sent here, then ignored (8) |
| EXEMPT | Having no duties former employee casually taking time to finish |
| YSHEND | No longer put to shame here, so it could appear with dishonesty |
| ADHERE | There's a notice here so stick to it! (6) |
| AWAY | Departed but this must be here, so they say, if there's a will (4) |
| RISETOTHEBAIT | What fish may do here, so a titbit is prepared (4,2,3,4) |
| GABON | French spoken here, so keep chatting |
| SUPERHERO | Computer's back up here so corrupted in big screen saver? |
