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    <title>Auxiliary duties of customs</title>
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    <description>An auxiliary duty of customs is levied on goods in the First Schedule to the Customs Tariff Act at fifty percent of the value determined under the Customs Act; this duty is additional to any customs duties chargeable under existing law and its levy and collection are to follow, as far as practicable, the provisions, rules and regulations of the Customs Act, including those relating to refunds and exemptions.</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 fifty percent of the value determined under the Customs Act; this duty is additional to any customs duties chargeable under existing law and its levy and collection are to follow, as far as practicable, the provisions, rules and regulations of the Customs Act, including those relating to refunds and exemptions.</description>
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