{"@context":"https://schema.org","@type":"DefinedTerm","name":"ad valorem","description":"A freight forwarder declares a shipment at a customs value of €10,000; the applicable rate is 5 per cent – resulting in a duty of €500. That is the ad valorem principle in practice: the charge is assessed as a percentage of the goods' declared value rather than as a fixed amount per unit. Ad valorem is the global standard for customs duties, taxes, and many freight surcharges. Unlike specific duties – fixed per kilogramme, piece, or litre – ad valorem charges depend entirely on accurate customs ","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","inLanguage":"en","dateModified":"2026-06-23T13:26:17.898434","citation":"https://www.wcoomd.org/en/topics/valuation.aspx","markdownMirror":"https://www.freight-academy.com/api/md/glossary/en/ad-valorem","provider":{"@type":"Organization","name":"Frachtportal","url":"https://www.freight-academy.com"},"quickSummary":"ad valorem · A freight forwarder declares a shipment at a customs value of €10,000; the applicable rate is 5 per cent – resulting in a duty of €500. · Quelle: https://www.wcoomd.org/en/topics/valuation.aspx"}