Auxiliary customs duty imposed on scheduled goods under Customs Act valuation; additional to other customs duties and subject to rules. Imposes an auxiliary duty of customs equal to twenty per cent of the value of goods listed in the First Schedule to the Tariff Act, with value determined under the Customs Act valuation provisions. The auxiliary duty is additional to customs duties chargeable under the Customs Act or other law, and the Customs Act's rules, including those on refunds and exemptions, apply to the levy and collection of this auxiliary duty insofar as practicable; a transitional provision preserves prior acts upon cessation.