TERMIUM Plus®

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

COMPOUND DUTY [1 record]

Record 1 2004-09-21

English

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

An import tax consisting of a specific rate plus an ad valorem charge, or a provision that an ad valorem or specific tax will apply, whichever is higher.

French

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

Taxe à l'importation englobant un taux spécifique plus une imposition ad valorem, ou disposition selon laquelle une imposition ad valorem ou une taxe spécifique s'appliquera, selon le plus élevé de ces deux montants.

Spanish

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

Prescribe la aplicación al mismo artículo de dos tipos de derechos: el específico y el ad-valorem.

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