Export deduction for handmade wood articles permits tax relief on apportioned export profits when statutory conditions are met. A deduction is allowed for profits derived from export of eligible hand-made wood articles if the undertaking manufactures them domestically, meets formation and employment conditions, exports the bulk of its sales, receives export proceeds in convertible foreign exchange within the prescribed period, and files an accountant's certificate; export profits are apportioned by the ratio of export turnover to total turnover and no other deduction may be claimed for those export profits.