Auxiliary customs duty as an additional customs charge on tariff listed goods, with Customs Act rules governing levy and exemptions. Auxiliary customs duty is payable on goods in the First Schedule to the Customs Tariff Act as an additional charge measured by value determined under section 14 of the Customs Act; this duty is in addition to other customs duties, subject to a temporal cesser with transitional protection, and the Customs Act's provisions, rules and regulations (including refunds and exemptions) apply to its levy and collection as far as may be.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Auxiliary customs duty as an additional customs charge on tariff listed goods, with Customs Act rules governing levy and exemptions.
Auxiliary customs duty is payable on goods in the First Schedule to the Customs Tariff Act as an additional charge measured by value determined under section 14 of the Customs Act; this duty is in addition to other customs duties, subject to a temporal cesser with transitional protection, and the Customs Act's provisions, rules and regulations (including refunds and exemptions) apply to its levy and collection as far as may be.
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