Special duty of customs: specified First Schedule goods attract a duty rate and procedural parity with Customs Act rules. Section 68 levies a special duty of customs on goods in the First Schedule at five per cent of value under section 14 of the Customs Act, with goods under headings 27.09-27.15 and 98.01 subject to two per cent; the duty is additional to other customs duties and, so far as practicable, subject to the Customs Act's rules on levy, collection, refunds and exemptions.