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    <title>Effective rate of 4% for special additional customs duty</title>
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    <description>Exemption limits the special additional customs duty on imports classified in the First Schedule to the Customs Tariff to an effective ad valorem rate of four percent by exempting any portion of that duty in excess of the prescribed rate, enacted under customs and finance legislation as a public interest measure and applied by notification to all First Schedule goods on importation.</description>
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