TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

AD VALOREM DUTY [2 records]

Record 1 2007-03-28

English

Subject field(s)
  • Customs and Excise
  • Foreign Trade
DEF

A customs duty calculated as a percentage of the value of goods cleared through customs, e.g. 15 percent ad valorem means 15 percent of the customs value.

Key term(s)
  • ad valorem tariff

French

Domaine(s)
  • Douanes et accise
  • Commerce extérieur
DEF

Droit calculé en fonction d'un pourcentage de la valeur des marchandises dédouanées : un droit ad valorem de 15 % équivaut donc à 15 % de la valeur en douane.

CONT

Les droits ad valorem s'opposent aux droits spécifiques, calculés sur la base de la mesure physique d'une grandeur caractéristique du produit.

Key term(s)
  • tarif ad valorem
  • droit sur la valeur

Spanish

Campo(s) temático(s)
  • Aduana e impuestos internos
  • Comercio exterior
DEF

Aquellos derechos basados sobre el valor de las mercancías y generalmente se aplican en el ramo aduanal, o sea en las operaciones de importación y exportación.

Key term(s)
  • derecho ad-valorem
Save record 1

Record 2 2002-09-10

English

Subject field(s)
  • Taxation Law
  • Taxation
DEF

A form of stamp duty applied to certain legal instruments. The duty is based on a percentage of the consideration for the transaction effected by the instrument.

CONT

There are basically two types of duties, ad valorem and fixed duties. An ad valorem duty depends on the quantum of consideration while the fixed duty does not depend on the consideration involved. Documents arising from mergers and acquisition, excluding those exempt from tax, would attract ad valorem duty.

French

Domaine(s)
  • Droit fiscal
  • Fiscalité

Spanish

Save record 2

Copyright notice for the TERMIUM Plus® data bank

© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

Features

Language Portal of Canada

Access a collection of Canadian resources on all aspects of English and French, including quizzes.

Writing tools

The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.

Glossaries and vocabularies

Access Translation Bureau glossaries and vocabularies.

Date Modified: