TERMIUM Plus®

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

AD VALOREM TARIFF [1 record]

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
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