Auxiliary customs duty imposed as an additional valuation based charge on listed imported goods, applied alongside existing customs duties.

Auxiliary duty of customs imposes an additional charge on specified imported goods listed in the First Schedule to the Customs Tariff Act, equal to one half of the value of those goods as determined under the valuation rules of the Customs Act. This auxiliary duty is cumulative to any existing customs duties and is to be administered, including valuation, levy, collection, refunds and exemptions, in accordance with the provisions and rules applicable to customs duties under the Customs Act.

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