The tax may be levied as a percentage of the value of the imports, which is called an AD valorem tariff.
税费可以按照进口商品价值的一定的百分比来征收,这称为从价关税。
A compound tariff is a combination of a specific and an AD valorem tariff.
复合关税是从价税与从量税两种关税相结合所征收的关税。
According to the revised Regulations, the amount of consumption tax payable may be calculated ad valorem, at a flat rate or by a combination of the two.
修订后的条例规定消费税实行从价定率、从量定额,或者从价定率和从量定额复合计税的办法计算应纳税额。
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