Regulatory customs duty may be notified to regulate imports and is collectible in addition to other customs duties. The Central Government may, by notification, impose a regulatory duty of customs on goods in the tariff schedule to regulate imports, specifying dates and rates; the duty is collectible as the higher of a tariff-linked rate or a percentage of customs value, is additional to other customs duties, and is to be administered so far as practicable under the Customs Act including provisions on refunds and exemptions, with each notification placed before Parliament.