Auxiliary customs duty: value based additional levy on scheduled goods, applied alongside existing customs duties. An auxiliary customs duty equal to fifty per cent of the value of goods listed in the First Schedule to the Customs Tariff Act is levied and collected pursuant to valuation under section 14 of the Customs Act, payable in addition to any customs duties under the Customs Act or other law; Customs Act provisions, including refund and exemption rules, apply as far as may be to the levy and collection of this auxiliary duty.