Regulatory customs duty imposed on tariff-listed goods, taking higher of specified rate or value-based charge and supplementing other customs duties.

A regulatory duty of customs is levied by Central Government notification on goods in the First Schedule to the Tariff Act, calculated as the higher of a specified proportion of the tariff rate or a percentage of the goods' value determined under the Customs Act. The regulatory duty is additional to other customs duties; Customs Act provisions, including rules on refunds and exemptions, apply as far as may be. Notifications instituting the duty must be placed before each House of Parliament.

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