Customs exemption for solar project machinery requires certification and undertaking, with duty recovery if goods are not used as declared. Exempts from customs duty in excess of 5% ad valorem all machinery, instruments, control gear, transmission and auxiliary equipment, components and testing items imported for the initial setting up of a solar power generation or solar energy production project. The importer must produce a government certificate specifying quantity, description and specification and furnish an undertaking that the goods will be used for the stated purpose; failure to so use them attracts liability to pay the duty differential.