Regulatory customs duty may be imposed to control imports, choosing the higher of tariff-linked or value-based measures. Central Government may, by notification, levy a regulatory duty of customs on goods in the First Schedule to the Tariff Act to regulate imports; the duty is set by reference to alternative measures with the higher measure prevailing, different dates and rates may be prescribed for different goods, and each notification must be placed before Parliament. The regulatory duty is additional to other customs duties and, where practicable, the Customs Act's provisions and its rules on refunds and exemptions apply to its levy and collection.