Section 26, The Finance Act, 2011.

(1) The importation of photovoltaic system equipmentand low energy or energy efficient appliances for resale or use by third parties shall be duty-free for a period of three years. (2) For purposes of subsection (1), "photovoltaic" refers to the method of generating electrical power by converting solar radiation into direct current electricity, using semi conductors that exhibit the photovoltaic effect.