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。

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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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An AD valorem tax is a tax based on the value of real estate or personal property.

从价税是税收的基础上的价值，房地产或个人财产。

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To insulate domestic ethanol producers from competitors in Colombia and Brazil, the government imposes a 54-cent-per-gallon tariff and a 2.5 percent ad valorem tax on ethanol imports.

FORBES: Senators Back Legislation to End Ethanol Subsidy