Auxiliary duty of customs imposes an additional tariff on scheduled imports, subject to Customs Act procedures. The provision imposes an auxiliary duty of customs on goods in the Tariff Act First Schedule equal to twenty per cent of value as determined under section 14 of the Customs Act, 1962; this duty is additional to duties chargeable under the Customs Act or other law. The levy ceased to have effect after 31 March 1975 for future transactions, while acts done earlier are preserved. Customs Act provisions, including rules on refunds and exemptions, apply to the levy and collection of the auxiliary duty so far as practicable.