An industrial firm in difficulty admitted under the conditions laid down in Article 4 of this Law shall enjoy the following customs, fiscal and parafiscal advantages, as appropriate:

1. Total exemption from import duties on inputs, excluding the related administrative fee. The list of inputs is contained in the Annex to the Joint Order of the Ministers in charge of Industry, Planning and Finance respectively;
2. The total exemption from import duties and taxes for new machinery, tools and equipment, spare parts of first endowment not exceeding 10% of the CIF value of the said equipment, after presentation of the request approved by the National Agency for Investment Promotion, excluding the administrative fee;
3. The application of declining-balance depreciation, the rate of which is determined in the program contract, for capital goods acquired.