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    <title>Surcharge of customs</title>
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    <description>Section 90 creates a customs surcharge as an additional levy on goods listed in the First Schedule to the Customs Tariff Act, calculated on the duty chargeable under that Schedule and relevant notifications. The surcharge is temporary with a legislated cessation, and upon cesser general repeal provisions apply. The surcharge is in addition to any customs duties, and the provisions, rules and regulations under the Customs Act - including refunds, drawbacks and exemptions - apply, as far as may be, to its levy and collection.</description>
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