Sutra 3

Devanagari script

प्रवेश्यानां मूल्यपञ्चभागः ॥ कZ_०२.२२.०३ ॥

Transliteration

praveśyānāṃ mūlyapañcabhāgaḥ

Translation

对进口货物，税额为其价值的五分之一。

Word by Word

• प्रवेश्याणाम्: of the admissible (items/persons) to be admitted/allowed entry
• Type: Participle (Verbal adjective)
• Root: प्र-विश्
• Form: षष्ठी-बहुवचनम्; कृदन्त-रूपम् (ल्युट्/यत्-प्रत्ययान्त भाव/कर्मणि-योग्य विशेषण); ‘प्रवेश्य’ = ‘प्रवेशयितव्य/प्रवेशनीय’ (to be admitted/allowed to enter)

• मूल्य: value/price
• Type: Noun
• Root: मूल्य
• Form: नपुंसकलिङ्ग; प्रथमा-एकवचनम् (समास-पूर्वपद)

• पञ्चभागः: one-fifth (portion/share)
• Type: Noun
• Root: भाग
• Form: पञ्चानां भागः इति; पुंलिङ्ग; प्रथमा-एकवचनम्

Entities Mentioned

• imported goods
• customs assessors

More Details

FAQs

What does an ad valorem duty (value-based) enable administratively?

It scales revenue with market value and allows differentiated burden across luxury vs. staple goods without changing the formal rate.