{"@context":"https://schema.org","@type":"DefinedTerm","name":"Ad Valorem Duty","description":"An ad valorem duty is an import tariff assessed as a percentage of the declared customs value of the goods. Textiles with a customs value of €5,000 subject to a 12 per cent rate generate a customs debt of €600, regardless of weight or quantity. This method underpins most national and international tariff schedules; via HS classification, each commodity code carries a corresponding ad valorem rate. It differs from a specific duty, which applies a fixed charge per physical unit such as kilogramme ","inDefinedTermSet":{"@type":"DefinedTermSet","name":"Frachtportal Logistics Glossary","url":"https://www.freight-academy.com/en/glossary"},"url":"https://www.freight-academy.com/en/glossary/ad-valorem-duty","inLanguage":"en","dateModified":"2026-06-23T13:26:17.918686","citation":"https://www.wcoomd.org/en/topics/valuation.aspx","markdownMirror":"https://www.freight-academy.com/api/md/glossary/en/ad-valorem-duty","provider":{"@type":"Organization","name":"Frachtportal","url":"https://www.freight-academy.com"},"quickSummary":"Ad Valorem Duty · An ad valorem duty is an import tariff assessed as a percentage of the declared customs value of the goods. · Quelle: https://www.wcoomd.org/en/topics/valuation.aspx"}