Section 49, The Finance Act, 2013

(1) Entities engaged in agricultural production shall beentitled to duty-free import of agricultural inputs for a period of five (5) years from the date of first registration. (2) For the purpose of this section “agricultural inputs” means- (a) fertilizers; (b) pesticides; (c) insecticides; (d) seeds and seedlings; (e) hybrid tree seeds; (f) seed animal for feeding purpose; (g) day-old-chicks; and (h) animal sement. Agreement. Regulations. 34 35