Additional duty on imports imposed to align import taxation with domestic indirect taxes on like goods when brought into territory. An additional ad valorem duty is directed on all goods specified under the Chapter, heading, sub heading or tariff item of the First Schedule to the Customs Tariff Act, 1975, when imported, having regard to sales tax, value added tax, local tax and other taxes or charges leviable on sale, purchase or transportation of like goods in the domestic market.