Auxiliary customs duty on specified tariff goods, payable alongside other customs duties and subject to customs valuation and refund rules. An auxiliary duty of customs is levied on goods specified in the First Schedule to the Customs Tariff Act, 1975, based on value determined under customs valuation provisions, and is chargeable in addition to any customs duties; the Customs Act's rules on levy, collection, refunds and exemptions apply, and the levy is subject to a temporal cessation with transitional application for prior acts or omissions.