THE VALUE ADDED TAX (EXEMPTION)

1. This Order may be cited as the Value Added Tax of Bagamoyo (Exemption) (Makurunge) - Saadani - Pangani - Tanga Road (256 Km) To Bitumen Standard (Lot 1: Pangani - Tanga (Tanzania Roads Agency Section (TANROADS)) (M/S China Henan International Cooperation Group Co. Ltd Order 2020 and shall be deemed to have come into operation on the 23rd day of July, 2020. (50 Km)

2.-(1) Subject to the conditions specified in paragraph 3 of this Order, and any other conditions as may be specified by the Commissioner, the whole of the Value Added Tax payable on the goods or services specified in the Schedule to this Order, imported or locally purchased prior to clearance through customs by or on behalf of Tanzania National Roads International (TANROADS) by Cooperation Group Co.Ltd to be used solely in the project of Upgrading of Bagamoyo (Makurunge) - China Henan 1 Value Added Tax (Exemption) (Upgrading Of Bagamoyo (Makurunge) - Saadani - Pangani - Tanga Road (256 Km) To Bitumen Standard (Lot 1: Pangani - Tanga Section (50 Km) (Tanzania Roads Agency (Tanroads)) (M/S China Henan International Cooperation Group Co.Ltd GN. NO. 786 (Contd.) Saadani - Pangani - Tanga Road (256 Km) to Bitumen Standard (Lot 1: Pangani - Tanga Section (50 Km) is hereby exempt. Conditions (2) For avoidance of doubt, the goods imported or locally purchased, whether directly by a Government entity or through a contractor shall remain the property of the Government of Tanzania.

3. The exemption granted under this Order shall cease to have effect and the Value Added Tax shall become due and be payable as if this exemption had not been made if the said goods or services are used for other purposes or sold or disposed of in any way to another person not entitled to enjoy similar privileges as are conferred under this Order. Expiry

4. This Order shall expire on the 31st day of July, 2021. 2 Value Added Tax (Exemption) (Upgrading Of Bagamoyo (Makurunge) - Saadani - Pangani - Tanga Road (256 Km) To Bitumen Standard (Lot 1: Pangani - Tanga Section (50 Km) (Tanzania Roads Agency (Tanroads)) (M/S China Henan International Cooperation Group Co.Ltd GN. NO. 786 (Contd.) ______ SCHEDULE _____ (Made under paragraph 2(1)) GOODS AND SERVICES S/N ITEM DESCRIPTION QUANTITY (QTY) UNIT OF MEASURE PLACE OF PURCHASE OF ITEMS (Local or Imported) A. GOODS AND BULDING MATERIALS Engineer's Vehicles 4 Wheel Drive Pickup, with double cabin, min 3.0 litre diesel Engineer's Office Furniture and Equipment air conditioner refrigerator min 0.4m2 electric or gas cooker with 4burner separate and oven fume hood water filters dust bin metal with lid(outdoor type) door mats vacuum clearer(electric) 2 1 2 3 5 6 7 8 9 10 ceiling fans deep freeze cabinet 0.4m2 17 Fire extinguisher 18 standard lamps 19 table lamps 20 21 curtains 23 Writing desk 24 25 26 Bookshelf Sideboard Floor rugs Desks 1.5mx0.75m with 2 chests of drawers Arm chairs Chairs Curing tanks 27 28 29 30 2 7 3 12 10 10 10 20 5 10 3 10 15 5 30 10 5 20 55 2 2 6 3 3 No. Locally No. No. No. No. No. No. No. No. No. No. No. No. No. No. No. No. No. No. No. No. No. No. Locally Locally Locally Locally Locally Locally Locally Locally Locally Locally Locally Locally Locally Locally Locally Locally Locally Locally Locally Locally Locally Locally Value Added Tax (Exemption) (Upgrading Of Bagamoyo (Makurunge) - Saadani - Pangani - Tanga Road (256 Km) To Bitumen Standard (Lot 1: Pangani - Tanga Section (50 Km) (Tanzania Roads Agency (Tanroads)) (M/S China Henan International Cooperation Group Co.Ltd GN. NO. 786 (Contd.) S/N ITEM DESCRIPTION QUANTITY (QTY) UNIT OF MEASURE 35 31 32 33 34 Steel cipboards with shelves Steel filing cabinets Filing trays Portable fans First aid kit Fire extinguisher(dry type) Refrigerator(min.100 litres) Stationery cupboard 2 cu.m Book cases Shelves Stools Metal Filling Cabinet 2 drawers Conference table,3.6m x 1.5m 36 Desk 2.4 x 1.0m 37 Desk 1.6 x 0.9m 38 Tables 39 Swivel type desk chair 40 Visitors chairs 41 42 Table lamps 43 Waste paper baskets 44 Wall boards 2.4 x 1.2 m 45 46 47 47 49 50 51 52 Water dispenser Twin hot plates 53 Laptop computer Intel Core i7 54 Portable colour laser printer 55 Heavy Duty Colour laser printer Scanner UPS Digital cameras Plotter.36" media size Complete set of the Iatest editions of the following software complete whit manuals and CDs ofa type compatible with the personal computer disc drives :MS Office 2016 Professional Suite,Microsoft Project 2016 and the full autoCAD package licensed to minimum of 15 esers Safe for cash and valuables Electronic scientific calculators 57 58 59 60 62 63 56 61 2 2 2 8 2 1 6 5 2 11 20 10 11 10 6 6 11 10 1 3 1 2 1 4 2 1 1 3 2 1 1 1 5 4 PLACE OF PURCHASE OF ITEMS (Local or Imported) Locally Locally Locally Locally Locally Locally Locally Locally Locally Locally Locally Locally Locally Locally Locally Locally Locally Locally Locally Locally Locally Locally Locally Locally Locally Locally Locally Locally Locally Locally No. No. No. No. No. No. No. No. No. No. No. No. No. No. No. No. No. No. No. No. No. No. No. No. No. No. No. No. No. No. No. Locally No. No. Locally Locally Value Added Tax (Exemption) (Upgrading Of Bagamoyo (Makurunge) - Saadani - Pangani - Tanga Road (256 Km) To Bitumen Standard (Lot 1: Pangani - Tanga Section (50 Km) (Tanzania Roads Agency (Tanroads)) (M/S China Henan International Cooperation Group Co.Ltd GN. NO. 786 (Contd.) S/N ITEM DESCRIPTION QUANTITY (QTY) UNIT OF MEASURE 64 1 2 3 Powerpoint Project Engineer's New Survey Equipment Total Station Trumeter or equivalent wheeled measuring meter Tripod Wild GST/20 or equivalent Level Wild NA2 or equivalent 10 11 12 13 4 5 Metal Levelling staves 6 7 8 9 Steel Tape Fibre-glass Tape Ranging Rods Optical squares Spare batteries for Total Station Rapid chargers Reflectors with mounts Triple prism mount with reflectors Tribrachs Steel hammers Spirit Levels for staves 14 15 16 17 Metal pocket rules Surveying umbrella 18 Reflective road safety vests 19 Drawing boards 20 Engineer's Laboratory Equipment Tests on Soils and Gravel 1 Moisture Content 2 3 4 5 6 7 8 9 Liquid Limit (Cone Penetrometer) Plastic Limit and Plasticity Index Linear Shrinkage Particle Density Determination – Pyknometer Bulk Density for undisturbed samples Particle Size Distribution - Wet sieving Particle Size Distribution - Hydrometer Method Compaction Test - BS Light No. No. No. No. No. No. No. No. No. No. No. No. No. No. No. No. No. No. No. No. No. No. No. No. No. No. No. No. No. No. 1 2 1 6 2 4 10 5 14 4 4 1 6 2 4 4 4 12 2 15 10 1 1 1 1 1 1 1 1 1 5 PLACE OF PURCHASE OF ITEMS (Local or Imported) Locally Imported Imported Imported Imported Imported Imported Imported Imported Imported Imported Imported Imported Imported Imported Imported Imported Imported Imported Imported Imported Imported Imported Imported Imported Imported Imported Imported Imported Imported Value Added Tax (Exemption) (Upgrading Of Bagamoyo (Makurunge) - Saadani - Pangani - Tanga Road (256 Km) To Bitumen Standard (Lot 1: Pangani - Tanga Section (50 Km) (Tanzania Roads Agency (Tanroads)) (M/S China Henan International Cooperation Group Co.Ltd GN. NO. 786 (Contd.) S/N ITEM DESCRIPTION QUANTITY (QTY) UNIT OF MEASURE PLACE OF PURCHASE OF ITEMS (Local or Imported) 10 11 12 13 14 15 16 17 18 19 1 2 3 4 5 6 7 8 9 10 11 12 13 14 and BS Heavy CBR Test - Three point method Organic Content - Ignition Loss Method Crumb Test pH Value (pH meter) Preparation of Stabilised Samples for (UCS) Compaction Test - Stabilised Materials UCS of Stabilised Materials Initial Consumption of Lime – ICL In situ Density by the Sand- cone method (2 complete sets) In situ Density and Moisture content of soils in-place by nuclear methods. Tests on Aggregates and Concrete Moisture Content of Aggregates Relative Density and Water Absorption Sieve Tests on Aggregates Flakiness Index (FI) and Average Least Dimension (ALD) Aggregate Crushing Value (ACV) Ten Percent Fines Value (TFV) Aggregate Impact Value (AIV) Los Angeles Abrasion Test (LAA) Soundness Test (SSS) Slump Test Making of Concrete Test Cubes Concrete Cube Strength Concrete Flexural Strength In situ Density and Moisture content of aggregates in-place by nuclear methods. Tests on Asphalt and 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 6 No. No. No. No. No. No. No. No. No. No. No. No. No. No. No. No. No. No. No. No. No. No. No. No. Imported Imported Imported Imported Imported Imported Imported Imported Imported Imported Imported Imported Imported Imported Imported Imported Imported Imported Imported Imported Imported Imported Imported Imported Value Added Tax (Exemption) (Upgrading Of Bagamoyo (Makurunge) - Saadani - Pangani - Tanga Road (256 Km) To Bitumen Standard (Lot 1: Pangani - Tanga Section (50 Km) (Tanzania Roads Agency (Tanroads)) (M/S China Henan International Cooperation Group Co.Ltd GN. NO. 786 (Contd.) S/N ITEM DESCRIPTION QUANTITY (QTY) UNIT OF MEASURE PLACE OF PURCHASE OF ITEMS (Local or Imported) Bituminous Materials Preconditioning of Bitumen Samples Prior to Mixing or Testing Density of Bituminous Binders Flash and Fire Point by Cleveland Open Cup Density and Water Absorption of Aggregates Retrieved on a

4.75 mm Sieve Density and Water Absorption of Aggregates Passing the 4.75 mm Sieve Calibration of Glass Pycnometers (0.5-1.0 litre) Mixing of Test Specimens; Hot Bituminous Mixes Determination of Maximum Theoretical Density of Asphalt Mixes and Absorption of Binder into Aggregates Bulk Density of Saturated Surface Dry Asphalt Mix Samples Bulk Density of Parafin Coated Asphalt Mix Samples Bulk Density of Asphalt Mix Samples, Calliper Measurements Calculation of Void Content in Bituminous Mixes Indirect Tensile Strength Test Determination of Binder Content and Aggregate Grading by Extraction In situ Density and Moisture content of bituminous layers in-place by nuclear methods. Diamond core drilling in bituminous layers. Standard Method of Test for Effect of Heat and Air on a Moving Film of Asphalt Binder (Rolling Thin-Film Oven Test) Standard practice for 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 7 No. No. No. No. No. No. No. No. No. No. No. No. No. No. No. No. No. No. Imported Imported Imported Imported Imported Imported Imported Imported Imported Imported Imported Imported Imported Imported Imported Imported Imported Imported Value Added Tax (Exemption) (Upgrading Of Bagamoyo (Makurunge) - Saadani - Pangani - Tanga Road (256 Km) To Bitumen Standard (Lot 1: Pangani - Tanga Section (50 Km) (Tanzania Roads Agency (Tanroads)) (M/S China Henan International Cooperation Group Co.Ltd GN. NO. 786 (Contd.) S/N ITEM DESCRIPTION QUANTITY (QTY) UNIT OF MEASURE PLACE OF PURCHASE OF ITEMS (Local or Imported) accelerated aging of asphalt binder using a Pressure Aging Vessel (PAV) Standard test method for determining the rheological properties of asphalt binder using a Dynamic Shear Rheometer (DSR) Standard test method for viscosity determination of asphalt binder using Rotational Viscometer Standard method for preparing and determining the density of hot mix asphalt (HMA) specimens by means of the Superpave Gyratory Compactor Standard practice for mixture conditioning of hot mix asphalt (HMA) Determining the Percentage of Fracture in Coarse Aggregate Plastic Fines in Graded Aggregates and Soils by Use of the Sand Equivalent Test Flat Particles, Elongated Particles, or Flat and Elongated Particles in Coarse Aggregates Uncompacted Void Content of Fine Aggregate Flash and Fire Points by Cleveland Open Cup (more common for asphalt cement used in HMA) Determining the Fatigue Life of Compacted Hot-Mix Asphalt (HMA) Subjected to Repeated Flexural Bending Determining the Asphalt Binder Content of Hot Mix Asphalt (HMA) by the Ignition Method Theoretical Maximum Specific Gravity and Density of Bituminous Paving Mixtures 19 20 21 22 23 24 25 26 27 28 29 30 1 1 1 1 1 1 1 1 1 1 1 1 8 No. Imported No. Imported No. Imported No. No. No. No. No. No. Imported Imported Imported Imported Imported Imported No. Imported No. Imported No. Imported Value Added Tax (Exemption) (Upgrading Of Bagamoyo (Makurunge) - Saadani - Pangani - Tanga Road (256 Km) To Bitumen Standard (Lot 1: Pangani - Tanga Section (50 Km) (Tanzania Roads Agency (Tanroads)) (M/S China Henan International Cooperation Group Co.Ltd GN. NO. 786 (Contd.) S/N ITEM DESCRIPTION Bulk Specific Gravity of Compacted Bituminous Mixtures Using Saturated Surface-Dry Specimens Determining the Creep Compliance and Strength of Hot Mix Asphalt (HMA) Using the Indirect Tensile Test Device Determining the Permanent Deformation and Fatigue Cracking Characteristics of Hot Mix Asphalt (HMA) Using the Superpave Shear Tester (SST) – Procedure F Determining the Resilient Modulus of Bituminous Mixtures by Indirect Tension Viscosity of Asphalts by Vacuum Capillary Viscometer 31 32 33 34 35 Construction Materials 1 2 Unplasticised PVC pipes and fittings, normal Polyethylene sheeting (0.15 mm thick) Synthetic-fibre filter fabric 3 4 300 mm dia uPVC pipes 5 MC-30 cut-back bitumen 6 8 9 7 Bitumen for asphalt concrete surfacing PG 70 -22 performance grade bitumen Tack coat of 30% stable-grade bitumen 80/100 penetration grade bitumen Precoating fluid, cut-back bitumen 10 Gabion 11 Galvanized steel guardrail 12 Cement 13 Steel 14 Explosive 15 Oil Paint Road Marking QUANTITY (QTY) UNIT OF MEASURE PLACE OF PURCHASE OF ITEMS (Local or Imported) 1 1 1 1 1 3,700 3,000 14,693 100 512,000 3,127 295,000 83,500 8,600 4,208 6,800 23,780 2,450 210 7,000 No. Imported No. Imported No. Imported No. No. m m² m² m litre t litre litre litre m³ m t t t litre Imported Imported Locally Locally Locally Locally Imported Imported Imported Imported Imported Imported Imported Locally Improted/Locally Locally Locally 1 White lines (broken or unbroken), 100 mm wide 91,000 m Locally 9 Value Added Tax (Exemption) (Upgrading Of Bagamoyo (Makurunge) - Saadani - Pangani - Tanga Road (256 Km) To Bitumen Standard (Lot 1: Pangani - Tanga Section (50 Km) (Tanzania Roads Agency (Tanroads)) (M/S China Henan International Cooperation Group Co.Ltd GN. NO. 786 (Contd.) S/N ITEM DESCRIPTION QUANTITY (QTY) UNIT OF MEASURE PLACE OF PURCHASE OF ITEMS (Local or Imported) 2 Yellow lines (broken or unbroken), 100 mm wide 3 White lettering and symbols 4 5 6 7 8 Traffic-island markings (any colour) Roadstuds Speed reducing rumble strips Road hump Setting out and premarking the lines (excluding traffic-island markings, lettering and symbols) Road Signs 1 2 3 4 5 6 7 1 2 3 1 2 Area of sign less than or equal to 1 m² Area of sign more than 1 m² and less than or equal to 2 m² Area of sign more than 2 m² and less than or equal to 10 m² Additional road sign plate Directional signs Location signs River name signs No-Fines Concrete, Joints, Bearings, Parapets and Drainage for Structures Expansion joints:Metal claw joint (BSP 65 or similar approved) Filled joints:10 mm bitumen- impregnated fibre board Filled joints:20 mm expanded polystyrene Unfilled joints:Two layers bituminous paint Sealing joints with:10 mm/20 mmm silicone based highway sealant (Dow Corning 888 or approved equivalent) Elastomeric bearings 300 mm x 250 mm x 74 mm Bearings:Two layers 3-ply roofing felt Dowels/guides, 50 mm dia Galvanised steel 2 000 mm long, including uPVC sleeves 186,000 130 180 5,250 375 15 130,000 225 25 11 15 41 7 5 m m² m² No. m No. m No. No. No. No. m² m² m² Locally Locally Locally Locally Locally Locally Locally Locally Locally Locally Locally Locally Locally Locally 6 No. Imported m² m m² m No. m² No. Imported Imported Imported Imported Imported Imported Imported 1,833 54 130 360 110 175 50 10 Value Added Tax (Exemption) (Upgrading Of Bagamoyo (Makurunge) - Saadani - Pangani - Tanga Road (256 Km) To Bitumen Standard (Lot 1: Pangani - Tanga Section (50 Km) (Tanzania Roads Agency (Tanroads)) (M/S China Henan International Cooperation Group Co.Ltd GN. NO. 786 (Contd.) S/N ITEM DESCRIPTION QUANTITY (QTY) UNIT OF MEASURE PLACE OF PURCHASE OF ITEMS (Local or Imported) and compressible plugs in deck complete as shown on the drawings Dowels/guides (Y16 Galvanised, between cell structure and walls and for approach slabs,complete as shown on drawings) Concrete parapets End blocks 75 mm dia PVC pipes 90 mm dia uPVC pipes 50 mm dia PVC pipes Synthetic-fibre filter fabric(Grade 3) 150 mm dia uPVC pipes Standard test method for determining the rheological properties of asphalt binder using a Dynamic Shear Rheometer (DSR) Standard test method for viscosity determination of asphalt binder using Rotational Viscometer Standard method for preparing and determining the density of hot mix asphalt (HMA) specimens by means of the Superpave Gyratory Compactor Standard practice for mixture conditioning of hot mix asphalt (HMA) 830 200 4 166 17 456 1,248 600 1 1 1 1 No. No. No. m m m m2 m No. Imported Imported Imported Imported Imported Imported Imported Imported Imported No. Imported No. Imported No. Imported B. SERVICES Calibration for lab & Survey equipment Drilling boreholes on site and quarry Internet service for Contractor' and Engineer' Office Transportation of Goods& Contract 2 Nos. Contract Contract Local Local Local Local 11 1 2 3 4 5 6 7 8 9 10 11 12 1 2 3 4 Value Added Tax (Exemption) (Upgrading Of Bagamoyo (Makurunge) - Saadani - Pangani - Tanga Road (256 Km) To Bitumen Standard (Lot 1: Pangani - Tanga Section (50 Km) (Tanzania Roads Agency (Tanroads)) (M/S China Henan International Cooperation Group Co.Ltd GN. NO. 786 (Contd.) Material from Dar es Salaam to Dodoma Testing of Materials and Workmanship 5 Contract Local Dodoma, PHILIP I. MPANGO 11th September, 2020 Minister of Finance and Planning 12