An ad valorem tax is imposed on
...An ad valorem tax is imposed on
Special commodities
Exports
Imports
The value of a commodity
Correct answer is D
An ad valorem tax (Latin for "according to value") is a tax whose amount is based on the value of a transaction or of property. It is typically imposed at the time of a transaction, as in the case of a sales tax or value-added tax (VAT)
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