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    <title>Auxiliary duties of customs</title>
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    <description>An auxiliary customs duty is levied on goods listed in the Tariff Act&#039;s First Schedule as an additional charge based on value ascertained under the Customs Act; this duty is supplementary to all other customs duties. The provision contains a temporal cessation with saved past acts, and directs that the Customs Act&#039;s provisions, rules and regulations, including valuation, refunds and exemption mechanisms, apply to the levy and collection of the auxiliary duty to the extent practicable.</description>
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      <description>An auxiliary customs duty is levied on goods listed in the Tariff Act&#039;s First Schedule as an additional charge based on value ascertained under the Customs Act; this duty is supplementary to all other customs duties. The provision contains a temporal cessation with saved past acts, and directs that the Customs Act&#039;s provisions, rules and regulations, including valuation, refunds and exemption mechanisms, apply to the levy and collection of the auxiliary duty to the extent practicable.</description>
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