There are no duties here and wine is given away! (8)
I believe the answer is:
freeport
'there are no duties here' is the definition.
The definition suggests a singular noun which matches the answer.
'wine is given away' is the wordplay.
I cannot quite see how this works, but
'wine' could be 'port' (port is a kind of wine) and 'port' is found within the answer.
'given away' could be 'free' (I've seen this in another clue) and 'free' is found within the answer.
This accounts for all the letters.
This explanation may well be incorrect...
'and' acts as a link.
Can you help me to learn more?
(Other definitions for freeport that I've seen before include "Bahamian resort" , "City in Bahamas" .)