Surcharge on customs duties: additional levy added to chargeable duty, excluding certain duties and subject to a statutory sunset. A surcharge is levied and collected as an addition to, and in the same manner as, the total amount of customs duty chargeable under the First Schedule to the Tariff Act or that Schedule read with applicable notifications; duties chargeable under section 2A of the Tariff Act or section 77 of this Act are excluded when computing the total amount on which the surcharge is imposed.
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Surcharge on customs duties: additional levy added to chargeable duty, excluding certain duties and subject to a statutory sunset.
A surcharge is levied and collected as an addition to, and in the same manner as, the total amount of customs duty chargeable under the First Schedule to the Tariff Act or that Schedule read with applicable notifications; duties chargeable under section 2A of the Tariff Act or section 77 of this Act are excluded when computing the total amount on which the surcharge is imposed.
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