GOVERNMENT GAZETTE

OF THE

REPUBLIC OF NAMIBIA
N$14.40 WINDHOEK - 31 January 2023 No. 8020

CONTENTS
Page
GOVERNMENT NOTICE

No. 13 Notice of issuance of code of good practice on preferences referred to in section 71 and 72 of Public
Procurement Act, 2015 ........................................................................................................................... 1
________________

Government Notice
MINISTRY OF FINANCE AND PUBLIC ENTERPRISES

No. 13 2023

NOTICE OF ISSUANCE OF CODE OF GOOD PRACTICE ON PREFERENCES

REFERRED TO IN SECTION 71 AND 72 OF PUBLIC PROCUREMENT ACT, 2015

In terms of section 70(1) of the Public Procurement Act, 2015 (Act No. 15 of 2015), in order to
promote the objects of Part 11 of that Act, I give notice of the issuance of the code of good
practice on preferences referred to in sections 71 and 72 of that Act set out in the Schedule.

I. SHIIMI
MINISTER OF FINANCE
AND PUBLIC ENTERPRISES Windhoek, 9 January 2023
2 Government Gazette 31 January 2023 8020

SCHEDULE

ARRANGEMENT OF PARAGRAPHS OF CODE OF GOOD PRACTICE

PART 1
PRELIMINARY

1. Definitions
2. Aims of code of good practice
3. Procurement of raw meat of cloven hoofed animals to be supplied north of veterinary
cordon fence

PART 2
CATEGORIES, NATURE OF PROCUREMENT AND AMOUNTS
FOR EXCLUSIVE PREFERENCE

4. Categories of local suppliers for exclusive preferences

5. Amounts for exclusive preferences
6. Nature of procurements reserved for exclusive preference

PART 3
QUALIFICATION CRITERIA FOR EXCLUSIVE AND NATIONAL PREFERENCES

7. Qualification criteria for exclusive preferences to local suppliers

8. Qualification criteria for national preference
9. Margins of preferences applicable for exclusive preferences to local suppliers
10. Margins of preferences applicable for national preferences

PART 4
GENERAL PRINCIPLES

11. General principles

PART 5
MONITORING OF COMPLIANCE

12. Monitoring and evaluation

13. Integration of preferences and reservations
14. Procurement plan
15. Report to Procurement Policy Unit
16. Review of code of good practice
8020 Government Gazette 31 January 2023 3

PART 1
PRELIMINARY

Definitions

1. In this code of good practice, a word or an expression to which a meaning has been
assigned in the Act bears that meaning and, unless the context otherwise indicates -

“abattoir” means abattoir as defined in the Abattoir Industry Act, 1976 (Act No. 54 of 1976);

“exclusive preference” means the preference given to local suppliers in the procurement, or
evaluation of bids for the procurement of goods, works and services reserved in terms of section 72
of the Act;

“goods manufactured in Namibia” means goods which have a local content of at least 40% of
the manufacturing costs of the goods calculated using the cost structure for value added calculation
contemplated in Annexure 1, taking into account the materials produced, direct labour performed
and the last process of manufacture of the goods is accomplished in Namibia, as long as -

(a) the last process of manufacture is substantial and sufficient to change the nature of the
product and give it new functional features or purpose;

(b) the final product represents a completely new product or at least an important stage in the
process of manufacture; and

(c) each type of article qualifies separately in its own right, but does not, in relation to the
process of manufacture, include -

(i) any packaging or bottling or placing in flasks, bags, cases or boxes, or fixing on
cards or boards, of goods or any other simple packaging procedure;

(ii) any assembling of goods involving the contraction of an article by putting together
finished components which may require slight modifications, such as painting or
trimming, before assembling, but excluding gluing, screwing, nailing, sewing and
minor welding and riveting procedures, with or without the addition of local parts
or components of minor importance such as screws, nuts and bolts;

(iii) any simple mixing or blending procedure of imported ingredients which does not
result in the manufacture of a different product; or

(iv) any procedure to ensure the preservation of goods in good condition during
transportation or storage, such as ventilation, spreading out, drying, freezing or
placing in brine, sulphur-dioxide or other aqueous solutions, the removal of
damaged parts or any cleaning or similar procedure;

“local content” means the minimum local content specified in Annexure 9 in relation to the nature
of procurement specified in that Annexure;

“manufacturer” means a person or a company that is involved in the physical or chemical

transformation of materials or components into new products whether or not -
4 Government Gazette 31 January 2023 8020

(a) the transformation is through work -

(i) performed by a power-driven machine or by hand; or

(ii) done in a home or factory; or

(b) the new products are sold on a wholesale or retail basis;

“margin of preference” means a percentage of price preference given to a bidder who meets the
specified criteria as determined in paragraphs 9 and 10;

“micro, small and medium enterprise” means an enterprise that has a valid micro, small and
medium enterprise certificate issued by the Ministry responsible for trade;

“national preference” means the margin of preference or advantage given to Namibian suppliers or
to goods, works and services meeting the local content requirements specified in Annexure 9;

“preference” in relation to the procurement of goods, works and services, means the selection by
the Board or a public entity, of a person or a local supplier as the ideal or favoured person or local
supplier;

“previously disadvantaged persons” means persons contemplated in Article 23(2) of the Namibian
Constitution and includes -

(a) women; and

(b) persons with any disability as defined in the National Disability Council Act, 2004 (Act
No. 26 of 2004);

“price preferences” means a percentage by which offered bid prices for goods, works or services
are reduced for purposes of bid evaluation as a margin of preference scored by a bidder from a
specific category of local suppliers;

“reservations” means the setting aside of certain goods, works or services for procurement by
public entities or the Board exclusively from local suppliers;

“the Act” means the Public Procurement Act, 2015 (Act No. 15 of 2015);

“the Regulations” means the Public Procurement Regulations published under Government Notice
No. 47 of 1 March 2017;

“value for money” means the most advantageous combination of price and quality that makes a
product or service fit for purpose and will achieve required outcomes of a buyer;

“veterinary cordon fence” means the veterinary cordon fence as defined in the Animal Identification
Regulations published in Government Notice No. 307 of 23 November 2017; and

“youth” means youth as defined in section 1 of the National Youth Council Act, 2009 (Act No. 3 of
2009).
8020 Government Gazette 31 January 2023 5

Aims of code

2. This code of good practice aims to -

(a) promote, facilitate and strengthen measures to implement the empowerment and
industrialisation policies of the Government by providing a framework for the
application of preferences and reservations under the Act without compromising
standards of goods, works and services and value for money;

(b) grant exclusive preferences to categories of local suppliers through reservation of

certain procurement of goods, works and services;

(c) to grant national preference to Namibian suppliers;

(d) specify the -

(i) categories and eligibility requirements for benefiting from the preferences
and reservations under the Act;

(ii) percentage of margins of preferences under the Act, where applicable;

(iii) categories reserved for exclusive preferences under the Act;

(iv) means of measuring the effectiveness of this Code of Good Practice in

achieving the aims set out in this paragraph; and

(e) specifically provide for the procurement of raw meat of cloven hoofed animals to
be supplied north of the veterinary cordon fence.

Procurement of raw meat of cloven hoofed animals to be supplied north of veterinary cordon
fence

3. (1) The Board or public entities must include provisions in their bidding
documents specifying that -

(a) raw meat of cloven hoofed animals inclusive of beef, sheep, goat, pork or game to be
supplied north of the veterinary cordon fence must be sourced from suppliers
north of the veterinary cordon fence;

(b) it is not allowed to procure raw meat of cloven hoofed animals south of the
veterinary cordon fence to be supplied north of that fence, unless the supply of
such meat north of the veterinary cordon fence is insufficient to satisfy the demand
there;

(c) specifications may not -

(i) include provisions that would negate the aims of this code of good practice;
or

(ii) refer to a grade of meat that restricts the procurement of raw meat from areas
south of the veterinary cordon fence or elsewhere; and
6 Government Gazette 31 January 2023 8020

(d) the only source for the procurement of meat for supply to the north must be abattoirs
north of the veterinary cordon fence approved by the Meat Board of Namibia unless
the supply from such abattoirs is insufficient for the demand of raw meat north of
the veterinary cordon fence.

(2) Subject to subparagraph (1) where the Board or a public entity determines that there
is no sufficient supply of raw meat north of the veterinary cordon fence or no responsiveness from
the identified categories of local suppliers, the Board or public entity must note in its procurement
records such non-sufficiency of supply or non-responsiveness.

(3) A successful bidder may not source cloven hoofed animals from south of the
veterinary cordon fence for purposes of supplying raw meat north of the veterinary cordon fence
under this code of good practice, unless cloven hoofed animals north of the veterinary cordon fence
are insufficient to satisfy the demand for the supply of raw meat north of the veterinary cordon fence.

PART 2
CATEGORIES, NATURE OF PROCUREMENT AND AMOUNTS
FOR EXCLUSIVE PREFERENCE

Categories of local suppliers for exclusive preference

4. For purposes of achieving the objectives of the Government contemplated in

section 2(b) and section 72(1) of the Act, the Board or public entities must give exclusive
preference when procuring goods, works and services referred to in paragraph 6 and when
evaluating bids within the amounts referred in paragraph 5 to all of the following categories of
local suppliers:

(a) manufacturers;

(b) micro, small and medium enterprises;

(c) previously disadvantaged persons;

(d) women owned enterprise;

(e) youth owned enterprises;

(f) suppliers promoting the environmental protection; and

(g) suppliers providing employment to Namibians.

Amounts for exclusive preferences

5. (1) The exclusive preferences for categories of local suppliers specified in

paragraph 4 are applicable to the reserved procurements referred to in paragraph 6 and within
the amounts specified in Annexure 7 to the Regulations.

(2) The Board or a public entity when procuring goods, works or services, specified
under paragraph 6 and within the amounts referred to in subparagraph (1); must grant exclusive
preference to the categories of local suppliers except in cases where the Board or public entity
has proof that no capacity exists or in case of non-responsiveness from the identified categories.

(3) Subject to subparagraph (2) where the Board or public entity determines that there
is no capacity or no responsiveness from the identified categories, the Board or public entity must
note in the record of the procurement proceedings the grounds for not granting exclusive preference.
8020 Government Gazette 31 January 2023 7

Nature of procurements reserved for exclusive preference

6. The following procurements are reserved for exclusive preference:

(a) the procurement of goods specified in Annexure 2;

(b) the procurement of works specified in Annexure 3; and

(c) the procurement of services specified in Annexure 4.

PART 3
QUALIFICATION CRITERIA FOR EXCLUSIVE AND NATIONAL PREFERENCES

Qualification criteria for exclusive preference to local suppliers

7. The Board or public entity must give exclusive preference to a bidder who -

(a) qualifies as a Namibian bidder in terms of section 71(3) of the Act;

(b) demonstrates that the bidder meets the local content; and

(c) meets any or more of the criteria specified in Annexure 5.

Qualification criteria for national preference

8. The Board or public entity must give national preference to a bidder who -

(a) qualifies as a Namibian bidder in terms of section 71(3) of the Act;

(b) demonstrates that the bidder meets the local content; and

(c) complies with the Act.

Margins of preference applicable for exclusive preference to local suppliers

9. (1) The maximum cumulative allowable margin of preference applicable to

exclusive preferences for price evaluation purposes is 10%.

(2) The Board or public entity, when evaluating bids for exclusive preference must
apply the margins of preference specified in Column 2 of Annexure 6 to qualifying bidders per
each qualifying category.

(3) A bidder must include a declaration in its bid, outlining the preferences the bidder
qualifies for and the grounds for such qualifications.

(4) If a bidder qualifies for margins of preference on more than one basis, all such
margins of preference must be granted to the bidder and, when considering the bid, the bid price
must be reduced with the amount determined in accordance with the formula below:

A = MP x BP
100
in which formula -

(a) “A” represents the amount to be determined;

8 Government Gazette 31 January 2023 8020

(b) “MP” represents the total percentage of all margins of preference granted in respect
of the bid; and

(c) “BP” represents the bid price.

Margins of preference applicable for national preferences

10. (1) The maximum or cumulative allowable margins of preference applicable

to national preferences for price evaluation purposes is 10%.

(2) The Board or a public entity when evaluating bids for all procurements, other than
procurements reserved for exclusive preference, must apply the margins of preference to qualifying
bidders according to the criteria set out in Annexure 7.

(3) A bidder must include a declaration in its bid, outlining the preferences the bidder
qualifies for and the grounds for such qualifications.

(4) If a bidder qualifies for margins of preferences on more than one basis, all such
preferences must be granted to the bidder but not more than 10% as indicated in paragraph 10.1
and, when considering the bid, the bid price must be reduced with the amount determined in
accordance with the following formula:

A = MP x BP
100

in which formula -

(a) “A” represents the amount to be determined;

(b) “MP” represents the total percentage of all margins of preferences granted in
respect of the bid; and

(c) “BP” represents the bid price.

(5) Annexure 8 to this code of good practice illustrates how the margins of preference
must be applied to the different nature of procurements.

PART 4
GENERAL PRINCIPLES

General principles

11. (1) For the purpose of ensuring maximum participation of all categories of
local suppliers for exclusive preference, the Board or public entity, when inviting bids for
procurement of goods, works and services reserved for exclusive preference, must specify in
bidding documents that the procurement is open to all categories of local suppliers and specify
the applicable margins of preference.

(2) In accordance with regulation 56 of the Regulations, the Board or public entity
may not require a bid security (bank guarantee) in procurement proceedings.

(3) Despite subparagraph (2), the categories of suppliers specified in paragraph 4

are required to complete and sign the Bid Securing Declaration Form set out in Annexure 4
of the Regulations.
8020 Government Gazette 31 January 2023 9

(4) Despite subparagraph (2), the Board or public entity when procuring goods,
works and services may require a performance security of 10% to 15% of the procurement
contract price as provided for by regulation 38A of the Regulations.

(5) Procurement of goods, works or services under this code of good practice must be
conducted on a competitive basis.

(6) The Board or public entity may make use of framework agreement with categories
of local suppliers specified in paragraph 4 wherever appropriate to provide an efficient, cost effective
and flexible means to procure goods, works or services that are required repeatedly or continuously
over a set period of time.

(7) The Policy Unit must measure empowerment on the basis of the indicators
outlined under section 2(b) of the Act.

PART 5
MONITORING OF COMPLIANCE

Monitoring and evaluation

12. (1) The Policy Unit must monitor the application of preferences and
reservations by the Board and public entities.

(2) The Policy Unit must conduct an assessment between the annual procurement
plan and the progress report to determine the value of awards to the categories of local suppliers.

(3) The monitoring under subparagraph (1) and the evaluation under subparagraph (2)
must be conducted to assess the impact of this code of good practice on preferences on the
socio-economic objectives of the Government in line with the Monitoring and Evaluation
Framework Policy of the Policy Unit.

Integration of preferences and reservations

13. Public entities must integrate preferences in their procurement plans.

Procurement plan

14. (1) A public entity must submit to the Procurement Policy Unit the part in the
procurement plan of that public entity demonstrating application of preferences and reservations in
relation to the procurement budget at least three months before the commencement of the Public
entity’s financial year.

(2) The public entity must include in its market research a breakdown of cost estimates
to ensure that value for money is achieved without compromising the quality and intended
outcomes of the procurement.

Report to Policy Unit

15. All procurement awards by either the Board or a public entity, including where
the Board or public entity applied preferences or reservations, must be reported by that Board or
public entity to the Policy Unit on a quarterly basis.
10 Government Gazette 31 January 2023 8020

Review of Code of Good Practice

16. (1) This code of good practice will be implemented for a period of five years
from the date of issue.

(2) On expiry of the period of five years, this code of good practice may, subject to
review by the Minister, be extended for a period determined by the Minister but the period of
extension may not exceed five years.

(3) This code of good practice may be reviewed from time to time as the Minister
considers necessary.

ANNEXURE 1

COST STRUCTURE FOR VALUE ADDED CALCULATION

(Paragraph 1)

Product 1 Product 2
N$ N$
Raw Materials, Accessories and Components
l Imported (CIF)
l Local (Value Added Tax and Excise Duty Fee)
l Local (Cost, Insurance, Freight)
Labour Cost
l Direct Labour
l Clerical Wages
l Salaries to Management
Utilities
l Electricity
l Water
l Telephone
Depreciation
Interest on Loans
Rent
Other (please specify)

TOTAL COST
COST OF IMPORTED INPUTS
LOCAL VALUE ADDED
% LOCAL VALUE ADDED

Local Value Added = Total Cost – Cost of imported inputs x 100

Total Cost

NB! The cost structure must be certified by an Accountant

8020 Government Gazette 31 January 2023 11

ANNEXURE 2

GOODS
(Paragraph 4(a))

Bottled Water
Vegetables
Fruits
Poultry
Cleaning Detergents, Cleaning materials
Toilet Paper
Dairy Products
Seafood
Fish
Meat and Meat Products
Salt
Furniture (incl. school, hospital, office, hostel)
Textiles (incl. clothing, linen, uniforms, caps, bags)
Arts and Crafts
Paint
Animal Feed
Fertilizers
Stationary
Toiletries
Sweets and Confectionaries
Food and Beverages
Leather Goods
Charcoal
Metal Fabrication
Jewellery
Cosmetics
Cement
Pharmaceuticals
Clinical supply
Building sand and stones
Stones
Bricks
Concrete Sleepers
Firewood
Wheat
Cooking oil
Processed meat
Juice
Jam
Paste
Distribution transformers
12 Government Gazette 31 January 2023 8020

Tools
Chemicals
Batteries
Electrical cables
Water meters
Building materials
Lubricants
Personal Protective Equipment
Cement
Computer consumables
Poultry and poultry products
Livestock
Maize, sorghum
Packaging materials – cartons, both corrugated and Board, paper bags and labels
Signage products
Timber and related products
Coffins and caskets
Gemstones
Rice
Game and Game products

ANNEXURE 3

WORKS
(Paragraph 4(b))

Construction, Earth Moving & Fencing

Maintenance, repairs & Alterations
Fire Cut Lines
Plumbing
Air-conditioning installations; servicing
Electrical- (general household and works on electrical lines up to 33kV), rural electrification up to
33KV, electrical lines
Welding
Boiler-making
Painting
Tiling
Carpentry
Flooring
Bricklaying
Scaffolding
Road maintenance and low volume seal road development works
8020 Government Gazette 31 January 2023 13

ANNEXURE 4

SEVICES
(Paragraph 6(c))

Security Services
Cleaning Services
Laundry Services
Maintenance Services
Catering Services
Photocopy Services
Printing Services
Travel Services
Graphic Designers
Audio Visual Services
Event Management
Web Hosting
Marketing, advertising and branding services
Transport, freight and logistics services
Research Services
Training Services
Tailoring Services
Agriculture Services
De-bushing Services
Environmental Rehabilitation Services
Waste Management
Landscaping and Gardening Services
Photography Services
Information, Communication and Technology Services
Professional Services (including quantity surveying, architecture, audit)
Translation services

ANNEXURE 5

CRITERIA FOR APPLYING MARGINS OF PREFERENCE TO QUALIFYING BIDDERS

(EXCLUSIVE PREFERENCES)
(Paragraph 7(c))

Category of bidder Criteria

Manufacturer a bidder who is a manufacturer as defined in paragraph 1
MSME a bidder who is a MSME as defined in paragraph 1 whose minimum
equity is 51% owned by Namibians
Women owned enterprise a bidder who is a woman or whose minimum equity is 51% owned by
Namibian women
Youth owned enterprise a bidder who is a youth or whose minimum equity is 51% owned by
Namibian youths
14 Government Gazette 31 January 2023 8020

PDP owned enterprise a bidder who is a PDP or whose minimum equity is 51% owned by
Namibian PDPs
Suppliers providing A bidder that promotes the protection of the environment, maintain
environment protection ecosystems and sustainable use of natural resources as specified by
the public entity in the bidding document
Suppliers providing A bidder who employs 50% or more Namibian citizens
employment to Namibians

ANNEXURE 6

MARGINS OF PREFERENCES WHEN EVALUATING BIDS FOR EXCLUSIVE PREFERENCE

(Paragraph 9(2))

Category Margin of Documentary evidence

preference
Manufacturer 2 percent -Certificate of registration from a registering authority
-Declaration by the bidder that the manufactured goods meet
the local content as determined in Annexure 6 as per the cost
structure for Value Added Calculation in Annexure 1, and as
certified by an Accountant
MSME 1 percent -SME registration certificate
-Declaration indicating the percentage of Namibian MSME
ownership
Women owned 1 percent - IDs of all shareholders
enterprise -Founding statement/company registration indicating
ownership structure/shareholder certificate
- declaration indicating the percentage of Namibian
female ownership
Youth owned 2 percent - IDs of all shareholders
enterprise - Founding statement/company registration indicating
ownership structure/shareholder certificate
- declaration indicating the percentage of Namibian
youth ownership
PDP owned 2 percent -IDs of all shareholders
enterprise - Founding statement/company registration indicating
ownership structure/shareholder certificates
- declaration indicating the percentage of Namibian
PDPs ownership
Supplier promoting 1 percent -declaration and proof that the bidder meets the requirements
Environmental set out in the bidding document
protection
Service rendered by 1 percent -declaration that the bidder employs 50% or more Namibian
Namibian citizens citizens
TOTAL 10%
8020 Government Gazette 31 January 2023 15

ANNEXURE 7

CRITERIA FOR APPLYING MARGINS OF PREFERENCE TO QUALIFYING BIDDERS

(NATIONAL PREFERENCES)
(Paragraph 10(2))

(a) For procurement of goods

(i) Namibian shareholding:

3% - if the bidder meets any of the qualification criteria under section 71(3) of
the Act.

(ii) Goods manufactured, grown, mined or extracted in Namibia:

4% - if the goods are grown, mined or extracted within Namibia, or if manufactured

goods have a local content of 40% or more of the manufacturing costs of the goods,
as per the cost structure for Value Added Calculation in Annexure 1, and as certified
by an Accountant, except for open international bidding where certification must
have to be done by an Auditor registered in terms of the Public Accountant’ and
Auditors’ Act 51 of 1951;

(iii) Namibian employees:

(aa) 1% - if between 50% - 60% of the employees of the entity inclusive of

management are Namibian citizens;

OR

(bb) 3% - if more than 60% of the employees of the entity inclusive of

management are Namibian citizens.

(b) For procurement of consultancy services

(i) Namibian shareholding:

3% - if the bidder meets any of the qualification criteria under section 71(3) of
the Act;

(ii) Services to be rendered by Namibian citizens:

(aa) 4% - If the Team leader is a Namibian citizen;

(bb) 1% - if between 50% - 60% of the employees to render the service are
Namibian citizens;

OR

(cc) 3% - if more than 60% of the employees to render the service are
Namibian citizens.

(c) For procurement of consultancy services (Individual):

5% - if an individual consultant is a Namibian citizen;

16 Government Gazette 31 January 2023 8020

(d) For procurement of non-consultancy services:

(i) Namibian shareholding:

3% - if the bidder meets any of the qualification criteria under section 71(3) of
the Act;

(ii) Services to be rendered by Namibian citizens:

(aa) 1% - if between 50% - 60% of the key employees to render the service
inclusive of management are Namibian citizens;

OR

(bb) 2% - if more than 60% of the key employees to render the service inclusive
of management are Namibian citizens;

(cc) 3% - if 100% semi-skilled labour are Namibian citizens;

(iii) Materials:

2% - if the bidder has signed a declaration that 50% of the total value of goods or
materials to be used for the services are manufactured, grown, mined or extracted
in Namibia.

(e) For procurement of works

(i) Namibian shareholding:

3% - if the bidder meets any of the qualification criteria under section 71(3) of
the Act;

(ii) Labour:

(aa) 1% - if 50% - 60% of key personnel inclusive of management are

Namibian citizens;

OR

(bb) 2% - if more than 60% of key personnel inclusive of management are

Namibian citizens;

(cc) 3% - if 100% semi-skilled labourers are Namibian citizens;

(iii) Material:

2% - if the bidder has signed a declaration that 50% of the total value of goods or
materials to be used for the works are manufactured, grown, mined or extracted
in Namibia.
8020 Government Gazette 31 January 2023 17

ANNEXURE 8

HOW MARGINS OF PREFERENCE MUST BE APPLIED

TO DIFFERENT NATURE OF PROCUREMENTS
Paragraph 10(5)

PROCUREMENT Margin of Preference

GOODS
Namibian Shareholding 3%
Goods (Manufactured, grown, mined, extracted) 4%
Namibian Employees 3%
Total 10%

CONSULTANCY SERVICES
Namibian Shareholding 3%
Service rendered by Namibian team leader 4%
Service rendered by Namibian employees 3%
Total 10%

NON-CONSULTANCY SERVICES
Namibian Shareholding 3%
Service rendered by Namibian (key employees) 2%
Service rendered by Namibian employees 3%
Materials 2%
Total 10%

CONSULTANCY SERVICES (INDIVIDUAL)

Namibian 5%

WORKS
Namibian Shareholding 3%
Materials 50 – 60% 2%
Services rendered by Namibian key personnel inclusive of Management 2%
Services rendered by Namibian semi-skilled employees 3%
Total 10%
18 Government Gazette 31 January 2023 8020

ANNEXURE 9

LOCAL CONTENT
(Paragraphs 1, 7(b) and 8(c))

Nature of procurement Minimum local content

Goods 40% or more of the manufacturing costs of the goods, if the goods are
manufactured in Namibia or if they are grown, mined or extracted in
Namibia
Works 50% or more of the employees for the works must be Namibian
citizens
Consultancy service 50% or more of the employees for rendering the service must be
Namibian citizens
Non-consultancy service 50% or more of the employees for rendering the service must be
Namibian citizens
________________