Word:

Ad valorem

Ad va`lo´rem
1.(Com.) A term used to denote a duty or charge laid upon goods, at a certain rate per cent upon their value, as stated in their invoice, - in opposition to a specific sum upon a given quantity or number; as, an ad valorem duty of twenty per cent.
Adv.1.ad valorem - in proportion to the estimated value of the goods taxed; "the goods were taxed ad valorem"
Synonyms: ad val

AD VALOREM. According to the value. This Latin term is used in commerce in reference to certain duties, called ad valorem duties, which are levied on commodities at certain rates per centum on their value. See Duties; Imposts; Act of Cong. of March 2, 1799, s. 61 of March 1, 1823 s. 5.

ad val
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-- Ad valorem --
Ad valorem duty
ad valorem tax
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