Surcharge on customs duties imposes an additional charge collected with customs duty, excluding certain duties and being time limited. A statutory surcharge on customs duties is levied and collected as an addition to, and in the same manner as, the total customs duty chargeable on goods specified in the First Schedule to the Tariff Act or by applicable government notification, excluding duties chargeable under the specified adjacent Tariff Act provision and the neighbouring carved-out provision; the surcharge is time-limited with savings for acts done or omitted before its cessation and general clauses consequences upon cessation.