Customs duty cap on imported lactose for homeopathic medicines limits duty and exempts additional duty. Lactose ('sugar of milk') imported for use in homeopathic medicines and classifiable under the First Schedule tariff entry for lactose is subject only to a basic 15% ad valorem customs duty, with any duty in excess of that rate exempted; the whole of the additional duty under section 3 of the Customs Tariff Act is also exempted for such imports.