Special additional duty on imports introduced, levied at a government specified rate tied to domestic sales or local taxes. A Special Additional Duty is imposed on imports at a Central Government specified rate reflecting maximum domestic sales or local taxes on like articles; until specified, a provisional rate applies. Valuation for this duty aggregates import value under Customs Act rules or tariff value, customs duties and statutory additions akin to customs duty (excluding the special additional duty), and existing additional customs duty. The duty is cumulative with other levies, and Customs Act provisions on refunds and exemptions apply as far as practicable. Certain articles subject to specified excise additional duties are excluded.