Auxiliary customs duty imposed on tariff-listed imports as a percentage of customs value and payable in addition to other duties. Section 35 imposes an auxiliary duty of customs on goods listed in the First Schedule to the Customs Tariff Act by reference to value determined under section 14 of the Customs Act; the duty is additional to other customs duties and, subject to a temporal cessation for future application, the Customs Act's provisions, rules and regulations (including refunds and exemptions) apply to its levy and collection.