Replace the underlined words with a suitable foreign phrase:
The new tax is charged according to the value of the goods, so a costly car pays far more than a scooter.
Answer & explanation
Correct answer: option 3
The correct answer is Option (3) → ad valorem
In the given sentence, according to the value of the goods means in a way that depends on how much the goods are worth. The foreign phrase for it is ad valorem. Example: The courier fixed its charge according to the value of the goods in the parcel.
| Word | Meaning | Example |
|---|---|---|
| (1) gratis | free of charge | The bookshop gave a bookmark gratis with every novel. |
| (2) per se | by itself or in itself | Mobile phones are not harmful per se, but using them all night is. |
| (3) ad valorem (answer) | in proportion to the value (used for taxes and duties) | Customs charge an ad valorem duty on imported watches. |
| (4) ad infinitum | again and again without end | The two brothers argued ad infinitum about the window seat. |