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    <title>Auxiliary Duties of Customs</title>
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    <description>Auxiliary duties of customs impose an additional charge equal to twenty per cent of the customs value of goods listed in the relevant tariff schedule (with the schedule reference updated upon the coming into force of the Customs Tariff Act, 1975), the value being determined under the Customs Act; this levy is additional to other customs duties, subject to a temporal cessation provision, and the provisions, rules and regulations of the Customs Act, including refunds and exemptions, apply to its levy and collection as far as may be.</description>
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