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      <description>Auxiliary customs duties are levied on goods in the Customs Tariff First Schedule as an additional duty computed by reference to the goods&#039; value determined under the Customs Act; such auxiliary duties are payable in addition to existing customs duties and, insofar as practicable, the Customs Act&#039;s provisions and its rules on levy, collection, refunds and exemptions apply to these auxiliary duties, with transitional saving and cessation consequences governed by the General Clauses Act.</description>
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