Auxiliary customs duty imposed as an additional levy on specified tariff goods; administered under existing customs procedures. An auxiliary duty of customs is levied on goods in the First Schedule to the Customs Tariff Act at twenty per cent. of value as determined under the Customs Act; this duty is additional to duties chargeable under the Customs Act or other law. The levy is temporary subject to a savings clause, and the Customs Act's provisions, including rules on refunds and exemptions, apply to its levy and collection insofar as practicable.