(1) Despite anything in the Customs (Control and Management) Act, a person may apply for an exemption from the payment of duties charged under the Customs (Control and Management) Act for the importation of agricultural inputs and other articles needed for an approved agricultural project.
(2) Cabinet may, in its discretion, grant an applicant a complete or partial exemption from the payment of import duties and excise tax where applicable, which shall be specified in an Order made under section 9.