Agriculture infrastructure and development cess imposed on imports as additional customs duty to finance agricultural infrastructure. The Bill creates an Agriculture Infrastructure and Development Cess as an additional duty of customs on First Schedule imported goods, levied at rates not exceeding the corresponding customs duty to finance agricultural infrastructure; sums collected may be utilised subject to Parliamentary appropriation. Valuation for ad valorem cess follows section 14 of the Customs Act, the cess is in addition to other customs duties, and Customs Act provisions on assessment, refunds, exemptions, appeals, offences and penalties apply mutatis mutandis.