(v) 18 per cent - if the goods produced or manufactured have a local content of 75 per cent or more but less than 90 per cent of the manufacturing costs of the goods; (vi) 20 per cent - if the goods produced or manufactured have a local content of 90 per cent or more of the manufacturing costs of goods. (b) Goods assembled in Namibia: (i) 3 per cent - if the goods assembled have a local content of 10 per cent or more but less than 25 per cent of the total costs of production; (ii) 5 per cent - if the goods assembled have a local content of 25 per cent or more but less than 50 per cent of the total costs of production; (iii) 6 per cent - if the goods assembled have a local content of 50 per cent or more but less than 7 5 per cent of the total costs of production; (iv) 8 per cent - if the goods assembled have a local content of 75 per cent or more but less than 90 per cent of the total costs of production; (v) 10 per cent - if the goods assembled have a local content of 90 per cent or more of the total costs of production. (c) Services rendered by persons domiciled or companies incorporated in Namibia: (i) 5 per cent - to persons domiciled or companies incorporated in Namibia in respect of services offered, when comparison is being made with companies incorporated in any country other than Namibia; (ii) 5 per cent - to person or companies granted a Certificate of Status Investment under section 7 of the Foreign Investment Act, 1990 (Act 27 of 1990), in respect of services offered, when comparison is being made with companies incorporated in any country other than Namibia. (d) After sales service: 3 per cent - to Namibian dealers or merchants where an after sales bona fide service is required in respect of goods to be imported. (e) Goods conforming to any national or international standard specification: 3 per cent - to goods conforming to any national or international standard specification. (f) Namibian small scale industries: Bona fide (i) 2 per cent - if the labour employed by the industry is more than 10 but less than 25; (ii) 3 per cent - if the labour employed by the industry is 25 or more but less than 50;
(v) 18 per cent - if the goods produced or manufactured have a local content of 75 per cent or more but less than 90 per cent of the manufacturing costs of the goods; (vi) 20 per cent - if the goods produced or manufactured have a local content of 90 per cent or more of the manufacturing costs of goods. (b) Goods assembled in Namibia: (i) 3 per cent - if the goods assembled have a local content of 10 per cent or more but less than 25 per cent of the total costs of production; (ii) 5 per cent - if the goods assembled have a local content of 25 per cent or more but less than 50 per cent of the total costs of production; (iii) 6 per cent - if the goods assembled have a local content of 50 per cent or more but less than 7 5 per cent of the total costs of production; (iv) 8 per cent - if the goods assembled have a local content of 75 per cent or more but less than 90 per cent of the total costs of production; (v) 10 per cent - if the goods assembled have a local content of 90 per cent or more of the total costs of production. (c) Services rendered by persons domiciled or companies incorporated in Namibia: (i) 5 per cent - to persons domiciled or companies incorporated in Namibia in respect of services offered, when comparison is being made with companies incorporated in any country other than Namibia; (ii) 5 per cent - to person or companies granted a Certificate of Status Investment under section 7 of the Foreign Investment Act, 1990 (Act 27 of 1990), in respect of services offered, when comparison is being made with companies incorporated in any country other than Namibia. (d) After sales service: 3 per cent - to bona fide Namibian dealers or merchants where an after sales service is required in respect of goods to be imported. (e) Goods conforming to any national or international standard specification: 3 per cent - to goods conforming to any national or international standard specification. (f) Bona fide Namibian small scale industries: (i) 2 per cent - if the labour employed by the industry is more than 10 but less than 25; (ii) 3 per cent - if the labour employed by the industry is 25 or more but less than 50;