(1) Subject to subsection (2), a person shall not sell, give or otherwise dispose of agricultural or fisheries 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
(ab) if the commercial motor vehicle does not have a FAR licence plate for motor vehicles used for farming activities issued under the Motor Vehicles and Road Traffic Act or purchased with an exemption granted under section 13; (Inserted by Act 8 of 2022)
(ac) if there is no change of ownership of the commercial motor vehicle that was purchased for an approved agricultural product; (Inserted by Act 8 of 2022)
(b) after the expiration of 5 years from the date of the purchase.
(Amended by Act 8 of 2022)
(2) A person shall not dispose of agricultural or fisheries inputs, a commercial motor vehicle or other articles that was imported or purchased free of customs duties without prior written authorisation from the Minister. (Amended by Act 8 of 2022)
(2A) A person shall not dispose of a commercial motor vehicle before the expiration of 5 years from the date of purchase unless —
(a) in the case of a commercial motor vehicle with a FAR licence plate for farming activities issued under the Motor Vehicles and Road Traffic Act or purchased with an exemption granted under section 13, it is sold to a farmer or processor at a price that excludes paid duties, excise tax and service charge and supporting documents are submitted to the Ministry; or
(b) the owner of the commercial motor vehicle with a FAR licence plate for farming activities issued under the Motor Vehicles and Road Traffic Act or purchased with an exemption granted under section 13 pays the full customs duty on the commercial motor vehicle.
(Inserted by Act 8 of 2022)
(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.