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    <title>Additional duty of customs (motor spirit)</title>
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    <description>An additional duty of customs is imposed on imported motor spirit specified in the Second Schedule at the rate set out there, and this additional duty is payable in addition to any other customs duties chargeable; the levy and collection of this additional duty are, as far as practicable, to follow the provisions, rules and regulations of the Customs Act, including those relating to refunds and exemptions.</description>
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      <description>An additional duty of customs is imposed on imported motor spirit specified in the Second Schedule at the rate set out there, and this additional duty is payable in addition to any other customs duties chargeable; the levy and collection of this additional duty are, as far as practicable, to follow the provisions, rules and regulations of the Customs Act, including those relating to refunds and exemptions.</description>
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