Social Welfare Surcharge on imports applies as an additional customs levy calculated on aggregate duties and taxes. Social Welfare Surcharge on imported goods imposes an additional customs duty on goods specified in the First Schedule to the Customs Tariff Act, levied to finance education, health and social security. The surcharge is calculated on the aggregate of duties, taxes and cesses levied and collected under section 12 of the Customs Act, 1962 and other sums chargeable on such goods, excluding safeguard duty, countervailing duty, anti-dumping duty and the surcharge itself. It is payable in addition to any other customs duties, and provisions of the Customs Act, 1962 and its rules apply to its levy and collection as far as may be.