従じゅう価か税ぜい

noun

ad valorem duty; ad valorem tax

A tax or duty calculated as a percentage of the value of the goods, as opposed to a fixed amount per unit. Used in economics, trade, and customs contexts.

• 輸ゆ入にゅう品ひんには従じゅう価か税ぜいが課かされることが多おおい。

  Imported goods are often subject to ad valorem duties.

• 従じゅう価か税ぜいは商しょう品ひんの価か格かくに応おうじて税ぜい率りつが決きまる。

  Ad valorem tax rates are determined based on the price of the goods.