TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
AD VALOREM DUTY [2 records]
Record 1 - internal organization data 2007-03-28
Record 1, English
Record 1, Subject field(s)
- Customs and Excise
- Foreign Trade
Record 1, Main entry term, English
- ad valorem duty
1, record 1, English, ad%20valorem%20duty
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- ad valorem customs duty 2, record 1, English, ad%20valorem%20customs%20duty
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 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. 3, record 1, English, - ad%20valorem%20duty
Record 1, Key term(s)
- ad valorem tariff
Record 1, French
Record 1, Domaine(s)
- Douanes et accise
- Commerce extérieur
Record 1, Main entry term, French
- droit de douane ad valorem
1, record 1, French, droit%20de%20douane%20ad%20valorem
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- droit ad valorem 2, record 1, French, droit%20ad%20valorem
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 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. 3, record 1, French, - droit%20de%20douane%20ad%20valorem
Record number: 1, Textual support number: 1 CONT
Les droits ad valorem s'opposent aux droits spécifiques, calculés sur la base de la mesure physique d'une grandeur caractéristique du produit. 4, record 1, French, - droit%20de%20douane%20ad%20valorem
Record 1, Key term(s)
- tarif ad valorem
- droit sur la valeur
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Aduana e impuestos internos
- Comercio exterior
Record 1, Main entry term, Spanish
- arancel ad valorem
1, record 1, Spanish, arancel%20ad%20valorem
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- derecho sobre el valor 2, record 1, Spanish, derecho%20sobre%20el%20valor
correct, masculine noun
- derecho al valor 3, record 1, Spanish, derecho%20al%20valor
masculine noun
- derecho ad valorem 3, record 1, Spanish, derecho%20ad%20valorem
masculine noun
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 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. 4, record 1, Spanish, - arancel%20ad%20valorem
Record 1, Key term(s)
- derecho ad-valorem
Record 2 - internal organization data 2002-09-10
Record 2, English
Record 2, Subject field(s)
- Taxation Law
- Taxation
Record 2, Main entry term, English
- ad valorem duty
1, record 2, English, ad%20valorem%20duty
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 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. 2, record 2, English, - ad%20valorem%20duty
Record number: 2, Textual support number: 1 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. 3, record 2, English, - ad%20valorem%20duty
Record 2, French
Record 2, Domaine(s)
- Droit fiscal
- Fiscalité
Record 2, Main entry term, French
- droit ad valorem
1, record 2, French, droit%20ad%20valorem
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- droit proportionnel 1, record 2, French, droit%20proportionnel
correct, masculine noun
- droit sur la valeur 1, record 2, French, droit%20sur%20la%20valeur
correct, masculine noun
Record 2, Textual support, French
Record 2, Spanish
Record 2, Textual support, Spanish
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