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of <h1>Auxiliary Customs Duties at 25% Imposed on Goods Until March 31, 1982; Applicable Provisions and Refunds Explained.</h1> Auxiliary duties of customs are imposed on goods listed in the First Schedule to the Customs Tariff Act, at a rate of 25% of their value as determined under the Customs Act, 1962. This duty is additional to any other customs duties and applies until March 31, 1982. After this date, the provision ceases, but actions taken before then remain valid. The Customs Act's provisions, including those on refunds and exemptions, apply to these auxiliary duties as they do to other customs duties. The General Clauses Act, 1897, applies to the cessation of this provision as if it were repealed by a Central Act.
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