Search SchoolNGR

Thursday, 02 April 2026
Register . Login

A tax charged in proportion to the value of imported goods is?

A tax charged in proportion to the value of imported goods is?
Take Free Practice Test On 2026 JAMB UTME, Post UTME, WAEC SSCE, GCE, NECO SSCE
  • A Specific duty
  • B Ad valorem
  • C Custom duty
  • D Excise duty
Correct Answer: Option B
Explanation:
ad valorem is a tax paid in proportion to the estimated value of the goods or transaction concerned. Charge levied as a percentage of value of the item it is imposed on, and not on the item's quantity, size, weight, or other such factor.

Share question on: