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    <description>An auxiliary duty of customs is levied on goods in the First Schedule to the Customs Tariff Act at thirty per cent of the value as determined under section 14 of the Customs Act, 1962; this duty is additional to any other customs charges and, while temporally limited to cease after 31 March 1983 with transitional application, the Customs Act and its rules on levy, collection, refunds and exemptions apply as far as practicable to its administration.</description>
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      <description>An auxiliary duty of customs is levied on goods in the First Schedule to the Customs Tariff Act at thirty per cent of the value as determined under section 14 of the Customs Act, 1962; this duty is additional to any other customs charges and, while temporally limited to cease after 31 March 1983 with transitional application, the Customs Act and its rules on levy, collection, refunds and exemptions apply as far as practicable to its administration.</description>
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