38.—(1) The Board may, with the approval of the Minister, by order in the Gazette, impose a levy on the export of such goods as may be specified in the order.
(2) Any order made under subsection (1) may provide for —(a)
different rates of levy in respect of the export of different goods;
(b)
the recovery of the levy by the Board in such manner and through such channels as may be specified in the order; or
(c)
the exemption of any person or class of persons from the payment of the levy.
(3) The levy collected under this section must be paid to the Board.
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