(1) All material, equipment and stores required to be purchased by the Board for the purpose of carrying out its functions and duties under the provisions of this Act and which are imported or taken out of bond by the Board, or by an agent acting on behalf of the Board, for the said purposes shall be exempt from the payment of any import duty of customs and package tax.
(2) Provision under this section by which the Board is exempt from the payment of import duty of customs and package tax shall not apply to any goods or produce imported by the Board for re-sale, except goods certified as direct inputs for the local production of crops, livestock, fish or in the processing of such commodities. (Amended by Act 12 of 1978)