(1) Subject to subsection (2), a person shall not sell, give or otherwise dispose of agricultural inputs, a commercial motor vehicle or other articles that was purchased free of customs duty under this Act, except —
(a) to a transferee, in the case of a transfer of ownership of a facility owned or controlled by that person; or
(b) after the expiration of 5 years from the date of the purchase.
(2) A person shall not dispose of agricultural inputs, a commercial motor vehicle or other articles that was imported or purchased free of customs duties without prior written authorisation from the Minister.
(3) A person who contravenes this section commits an offence and is liable on summary conviction to a fine of $6,000 or imprisonment for 6 months.