Auxiliary customs duty imposed on specified tariff goods; levied on customs value and treated as additional duty. An auxiliary duty of customs equal to fifty per cent of the value of goods listed in the First Schedule to the Customs Tariff Act is levied, with value determined under section 14 of the Customs Act; this duty is additional to customs duties under the Customs Act or other law, and provisions, rules and regulations of the Customs Act, including refunds and exemptions, apply to its levy and collection as far as may be practicable.