ad valorem

American  

[ad vuh-lawr-uhm, -lohr-] / æd vəˈlɔr əm, -ˈloʊr- /

adjective

1. in proportion to the value (used especially of duties on imports that are fixed at a percentage of the value as stated on the invoice).

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ad valorem British  

/ æd vəˈlɔːrəm /

adjective

1. Abbreviation: ad val.   a.v..   A/V.  (of taxes) in proportion to the estimated value of the goods taxed

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Etymology

Origin of ad valorem

< Latin: literally, according to the worth

Example Sentences

An executive order published by the White House on Thursday said that "certain agricultural products shall not be subject to the additional ad valorem rate of duty imposed."

From Barron's • Nov. 20, 2025

There will also be a 1% ad valorem tax based on sales for miners that post a profit.

From Reuters • Jul. 13, 2023

The company filed for bankruptcy May 10, which also was the deadline for paying $8.3 million Cloud Peak owed Campbell County in ad valorem taxes for the last half of 2017 coal production.

From Washington Times • Jun. 9, 2019

The aim may have been to revive the economy but the effect, by boosting asset values, was to raise the "ad valorem" fees of mutual fund managers, hedge fund titans and the like.

From Economist • May 1, 2018

Revenue is raised chiefly by customs dues on spirits and tobacco and a general 10% ad valorem duty on most goods.

From Encyclopaedia Britannica, 11th Edition, Volume 5, Slice 1 "Calhoun" to "Camoens" by Various