Crossword Genius

Charge harbour where there are low duties (3,5)

Ross

I believe the answer is:

tax haven

'where there are low duties' is the definition.

'charge harbour' is the wordplay.
'charge' becomes 'tax' (tax is a kind of charge).
'harbour' becomes 'haven' (synonyms).
'tax'+'haven'='TAX HAVEN'

(Other definitions for tax haven that I've seen before include "Where you'll save money" , "place for dodgy financiers?" , "Place where government financial demands are low" , "Could be Jersey" , "Man's one" .)

I've seen this clue in The Telegraph.
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