Auxiliary duties of customs supplement existing customs duties and follow Customs Act procedures for levy and relief. Auxiliary duties of customs apply to goods in the First Schedule to the Customs Tariff Act by levying an auxiliary duty equal to twenty-five per cent of value as determined under section 14 of the Customs Act; this duty is in addition to other customs duties and, so far as may be, the Customs Act's provisions, rules and regulations-including those on refunds and exemptions-apply to its levy and collection, with a temporal cesser preserving past acts and omissions.