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DROIT AD VALOREM [2 records]

Record 1 2025-08-22

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 ...

OBS

[For example,] 15 percent ad valorem means 15 percent of the customs value.

OBS

ad valorem duty; ad valorem tariff; ad valorem customs duty: designations usually used in the plural.

Key term(s)
  • ad valorem duties
  • ad valorem tariffs
  • ad valorem customs duties

French

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

Droit calculé en fonction d'un pourcentage de la valeur des marchandises dédouanées [...]

OBS

[Par exemple,] un droit ad valorem de 15 % équivaut [...] à 15 % de la valeur en douane.

OBS

droit ad valorem; droit de douane ad valorem : désignations habituellement utilisées au pluriel.

Key term(s)
  • droits ad valorem
  • droits de douane ad valorem

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

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