Auxiliary duties of customs imposed as an additional customs charge, subject to Customs Act rules and refunds. Auxiliary duties of customs are imposed on goods specified in the First Schedule to the Customs Tariff Act at an amount equal to fifty per cent of the value of the goods as determined under the Customs Act; these duties are additional to other customs duties and, where practicable, the Customs Act's provisions, including those on refunds and exemptions, apply to their levy and collection.