9 L.I. 1962 COPYRIGHT REGULATIONS, 2010 MP3, (ii) CD R/RWs (data disc), (iii) DVD-R/RWs set top boxes; (b) pen drives and other data disks including SMART or SIM cards; ­ (e) ipods; (d) diskettes; (e) CD copiers; and (j) any other device that the Minister may by legislative instrument prescribe. (i) Liability to pay levy 16. (1) A person who (a) manufactures; or (b) imports any of the devices specified in regulations 15 for the purpose of trade, shall pay the levy imposed in these Regulations (e) in the case of a local manufacturer of the device to an authorised officer of the Customs Excise and Preventive Service at the point of manufacture, (d) in the case of an importer of the device to an authorised officer of the Customs Excise and Preventive Service at the point of entry. (2) A manufacturer or importer of any of the specified devices shall keep statements of account of the manufacturer's or importer's activities connected to the manufacture or importation of the speci­ fied devices in furtherance of sub-regulation (1). (3) A manufacturer or importer of any of the specified devices shall at three months intervals beginning from the thirty-first of March in each year send a copy of the statement of account kept in furtherance of subregulation 2 to an authorised officer of the Customs Excise and Preventive Service. Exemption from payment of levy 17. (1) The levy imposed in Regulations 15 and 16 do not apply to (a) devices manufactured in the country for purpose of export, (b) institutions that represent persons with disability and which are specified in an enactment, (e) devices which are used to duplicate locally produced works or foreign works licensed for duplication in the coun­ try, and .