Nation Building Tax (NBT) [Amendments to NBT Act No.9 of 2009]
Importation of non-motorized equipment and accessories for water sports such as Kayaks, Canoes, Kite Surfing, and diving
Importation of non-powered equipment and accessories for aero sports such as Hang Gliding, Ballooning, dirigibles, Parachutes and Para-Gliders
Importation of gem stones for cutting and re-export purposes
Importation of equipment that enables advanced technology agriculture practices, including greenhouses, poly tunnels and materials for the construction of greenhouses, by any grower.
Exemption on liquor will be removed.