The following items which the Fisheries Officer may certify on signed certificate to that effect and which the Comptroller of Customs is satisfied will be used exclusively in the fishing industry —
(a) artificial bait, spinning bait;
(b) mounted lines and casts;
(c) fishing floats;
(d) sinkers;
(e) fish pot wire;
(f) all other fishing tackle;
(g) inboard and outboard engines;
(h) motor parts to outboard and inboard motors.