THE VALUE ADDED TAX (EXEMPTION) (AGRI CONNECT PROGRAMME) (SUPPORT TO THE DEVELOPMENT OF THE COFFEE, TEA, AND HORTICULTURE SECTORS IN

1. This Order may be cited as the Value Added Tax (Exemption) (Agri Connect Programme) (Support to the Development of the Coffee, Tea, and Horticulture Sectors in Tanzania) (IDH the Sustainable Trade Initiative Na Comitato Europeo Per La Formazionel El Agricoltura Onlus (CEFA), Tea Research Institute of Tanzania (TRIT) and Tanzania Smallholders Tea Development Agency (TSHTDA) Order, 2021 and shall be deemed to have come into operation on the 30th day of November, 2020.

2. 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 specified in the Schedule to this Order imported or purchased prior to clearance through customs or locally purchased by IDH the Sustainable Trade Initiative Na Comitato Europeo Per La Formazionel El Agricoltura Onlus (CEFA), Tea Research Institute of Tanzania (TRIT) and Tanzania Smallholders Tea Development Agency (TSHTDA) to be used in the project for Support to the Development of the Coffee, Tea, and Horticulture Sectors in Tanzania is hereby exempt. 1 Value Added Tax (Exemption) (AGRI Connect Programme) (Support to the Development of the Coffee, Tea, and Horticulture Sectors in Tanzania) (IDH the Sustainable Trade Initiative NA Comitato Europeo Per la Formazionel El Agricoltura Onlus (Cefa), Tea Research Institute of Tanzania (Trit) and Tanzania Smallholders Tea Development Agency (TSHTDA) GN. NO. 54 (Contd.) Conditions

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 29th day of November 2022. 2 Value Added Tax (Exemption) (AGRI Connect Programme) (Support to the Development of the Coffee, Tea, and Horticulture Sectors in Tanzania) (IDH the Sustainable Trade Initiative NA Comitato Europeo Per la Formazionel El Agricoltura Onlus (Cefa), Tea Research Institute of Tanzania (Trit) and Tanzania Smallholders Tea Development Agency (TSHTDA) GN. NO. 54 (Contd.) __________ SCHEDULE __________ (Made under paragraph 2) GOODS AND SERVICES S/N ITEM DESCRIPTION QUANTIT Y (QTY) 3 5 22 17 8 1 1 1 2 1 Vehicles (4x4 double cabin pickup, Diesel Engine; cc 1900-3000) 2 Motorbike (2 Wheels, 2 passengers , cc 3 4 5 6 7 8 9 10 125-200, Petrol engine) Computer and Laptop (Desktop: 8GB RAM, 1TH, wifi; monitor 19"; Intel HD Graphics; keyboard; mouse); (laptop: min 13", 8GB RAM, HD 500GB, Intel HD Graphics; i core 5, mouse) Tablets and smartphone (touch screen, Internal storage 32 GB, 4GB RAM, 2.2 ghz) Printers ( Colored; Printing, scanning capacity; Print resolution: Up to 1,200 (equivalent) x 1,200dpi (equivalent; 10 pages/min Monochrome, 5 pages/min Color ) Photocopier Machine ( White, black & Coloured copier; Simitri HD polymerised toner; Copy speed A4 mono (cpm): Up to 16 cpm; Copy speed A3 mono (cpm): Up to 9.1 cpm; Copy resolution (dpi): 600 x 600 dpi) Projection Screen ( Multibrackets Motorized Projection Screen Deluxe - Projection screen - motorized - 162 in ( 412 cm ) - 16:9 - Matte white – white) Generator (5KVA, Diesel transmission) PA Speaker system (40 Hz to 16 KHz ± 2db at rated output’ Distortion: Less than 1% (at rated output F = 1 KHz); Input: 2 program and 2 priority inputs with program input muting during priority operation; Power source: AC mains and 24 V Dc) Amplifier (mixer power amplifiers shall be fully transistorized and capable of delivering 120, 60, 30 watts (RMS) audio power at less than 1% distortion 3 UNIT OF MEASUR E PCS PCS PCS PCS PCS PLACE OF PURCHASE OF ITEMS Local/importe d Local/importe d Local/ imported Local/ imported Local/importe d PCS Local/importe d PCS PCS PCS Local/importe d Local/importe d Local/importe d 1 PCS Local/importe d Value Added Tax (Exemption) (AGRI Connect Programme) (Support to the Development of the Coffee, Tea, and Horticulture Sectors in Tanzania) (IDH the Sustainable Trade Initiative NA Comitato Europeo Per la Formazionel El Agricoltura Onlus (Cefa), Tea Research Institute of Tanzania (Trit) and Tanzania Smallholders Tea Development Agency (TSHTDA) GN. NO. 54 (Contd.) over the frequency range of 40 Hz to 16 KHz. Video deck ( SD/HD/3G-SDI & HDMI In/Out) LED Projector ( WXGA native resolution of 1280 X 800 pixels, brightness of 500 ANSI Lumens, and a contrast ratio of 8000:1) Amplifier rechargeable Speakers (Output; 20W Max ; transmitter; 10mW Max; Quartz Controlled Fixed Frequency; Bass: ± 6dB at 80Hz, Treble: ± 6dB at 8kHz) Heavy duty Extension Cables ( 230V 3600w, 25m) 11 12 13 14 15 Wireless microphone ( Range: 824 - 1 1 2 3 3 PCS PCS PCS Local/importe d Local/importe d Local/importe d PCS local PCS Local/importe d 831 MHz, 863 - 865 MHz Modulation mode: FM Number of frequencies: 2 x 4 frequencies Operating range: 60m, typical Frequency response: 60 HZ - 16 kHz Frequency stability: +/- 0.005%, phase lock loop frequency control) DVD writer ( Form Factor 5.25" x 1/2H; Form Factor (metric)13.3 cm x 1/2H; Read Speed 32x (CD) / 8x (DVD); Write Speed 12x (CD) / 2.4x (DVD); Rewrite Speed 10x (CD) / 2.4x (DVD); disk-at-once, multisession, packet writing, session-at-once, track- at-once; CD Extra, CD-DA (audio), CD-I, CD-ROM, CD-ROM XA, Photo CD, Video CD; CD-R, CD-ROM, CD- RW, DVD+R, DVD+RW, DVD- ROM) Video and Digital Camera ( 1400 lx; 4 lx; Super Gain 30dB, Shutter 1/30; 40x; 18.91 megapixels) Cinema Editing Software ( 2GHz or faster processor with SSE2 support; dual-core processor required for HDV or AVCHD editing and Blu-ray or AVCHD export) Office furniture (Wooden Table, Chair, Cabinets/Shelves) Laboratory computers ( Laptop (Desktop: 8GB RAM, 1TH, wifi; monitor 19"; Intel HD Graphics; keyboard; mouse) Toner Cartridge Ream papers 16 17 18 19 20 21 22 23 Books: Note Books/Counter books/Trial records books/Attendance 200 4 2 PCS Local/importe d 2 2 4 4 50 500 PCS Local/importe d Local/importe d PCS local PCS PCS PCS PCS Local/importe d local local local Value Added Tax (Exemption) (AGRI Connect Programme) (Support to the Development of the Coffee, Tea, and Horticulture Sectors in Tanzania) (IDH the Sustainable Trade Initiative NA Comitato Europeo Per la Formazionel El Agricoltura Onlus (Cefa), Tea Research Institute of Tanzania (Trit) and Tanzania Smallholders Tea Development Agency (TSHTDA) GN. NO. 54 (Contd.) Books 24 Pens/Pencils 25 Marker pens 26 Masking Tapes 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 Booklets Punching machines Files/Folders Flipchart Usb drive, hard disks /External hard drive (8gb-1TB) UPS (Backup batteries unit) ( Capacity: 450 VA / 260 W; Topology: Standby; Waveform: Simulated Sine Wave; Output: 120 VAC ± 5%; Runtime (half/full): 6 minutes / 1.5 minutes; Plug type & cord: NEMA 5- 15P, 5 ft. cord; Outlet types: 8 × NEMA 5-15R; Total outlets: 8 (4 surge, 4 surge + battery backup) Fume scrubber ( 50 – 100,000 cfm) Printing Trainings/Workshops documents/Reports (Learning materials/Reports ) Designing and Printing Brochures Designing and Printing Banner Designing and Printing Wall Posters Designing and Printing T-Shirts Signboards design, fabrication and Installation (For General visibility) Fertilizers ( UREA 46% N ;TSP 60% P205; MoP 60%; K2O ; herbicide) Poles for plot demarcation Soil Sample bags Leaf Sample paper bags Two-men mechanized tea harvesting machine ( Blade length: 1000mm / 1070mm /1140mm / 1210mm. Weight:

12.7kg / 13.0kg / 13.3kg One-man mechanized tea harvesting machine ( Blade length: 1000mm / 1070mm /1140mm / 1210mm. Weight:

12.7kg / 13.0kg / 13.3kg) Battery operated mechanized tea harvesting machine ( Power 0.75 kW; Engine Type 4 stroke; 0.75L · RPM 7500) 5 100 150 500 500 25 375 500 20 8 PCS PCS PCS PCS PCS PCS PCS PCS local local local local local local local local PCS local 4 500 1000 10 1000 150 6 500 1000 200 200 24 PCS PCS PCS PCS PCS PCS PCS Local/importe d local local local local local local Per kg local PCS Per kg Per kg PCS local local local Local/importe d Local/importe d Local/importe d 24 PCS 24 PCS Value Added Tax (Exemption) (AGRI Connect Programme) (Support to the Development of the Coffee, Tea, and Horticulture Sectors in Tanzania) (IDH the Sustainable Trade Initiative NA Comitato Europeo Per la Formazionel El Agricoltura Onlus (Cefa), Tea Research Institute of Tanzania (Trit) and Tanzania Smallholders Tea Development Agency (TSHTDA) GN. NO. 54 (Contd.) 47 Mechanical shears for tea harvesting 48 49 50 51 52 53 54 55 56 57 58 Spare parts for mechanized tea harvesting machine Food Grease Lubricant for Machinery Food Oil Lubricant for Machinery Two stroke Lubricant for Machinery Bags for planting materials on nursery Razor blades for nursery Shade Nets for nursery polythene sheets for nursery polythene tubes for nursery Insecticides for nursery Fungicides for nursery 59 Watering Cans for nursery (5-20L) 60 Weeding Chemicals for nursery (herbicides ) Seedling trays Soil sieves Nails Garden hose pipes (20-100m) Drip Irrigation kit 61 62 63 64 65 66 Foot operated water pumps 67 Water Quality measuring tools/equipment's 68 Mini-sprinkler kits & pipping 69 70 71 72 73 Solar water pumps ( 55 liters of water per watt peak of PV array, 20 metres Suction head) SWD measuring probes Soil pH meter (4 mV; ±1 mV (pH- mV); -5.0 to 105.0 °C/23.0 to 221.0 °F;

0.1 °C/0.1 ° Distillation unit (1KW each;

1.5Litre/Hr,3.5Litre/Hr) Assorted Herbicides 6 24 12 500 500 50 150 1000 100 4000 4000 1000 4000 50 1000 200 100 PCS PCS Per kg Per litre Per litre Per kg PCS PCS PCS PCS Litres kg PCS Per kg PCS PCS 20000 Per kg 20 20 20 20 10 20 20 20 PCS PCS PCS PCS PCS PCS PCS PCS 20 200 PCS Per kg Local/importe d Local/importe d local local local local local local local local local local local local local local local local Local/importe d Local/importe d Local/importe d Local/importe d Local/importe d Local/importe d Local/importe d Local/importe d Local/importe d Value Added Tax (Exemption) (AGRI Connect Programme) (Support to the Development of the Coffee, Tea, and Horticulture Sectors in Tanzania) (IDH the Sustainable Trade Initiative NA Comitato Europeo Per la Formazionel El Agricoltura Onlus (Cefa), Tea Research Institute of Tanzania (Trit) and Tanzania Smallholders Tea Development Agency (TSHTDA) GN. NO. 54 (Contd.) 74 75 76 77 78 79 80 Laboratory chemicals assorted Block digester (100-260VAC, 50/60Hz; (W x D x H). Block: 56cm (22") x 28cm (11") x 15cm (5.75") Controller: 27.5cm (11") x 22.5cm (9") x 10cm (4") Electronic weighing balances (Digital; up to 500kg) Tyres for project vehicles and motorbikes Spare parts for Vehicles and motorbikes Services Expenditure verification/Audit Services Financial literacy consultancy 81 Gender Consultancy 82 Nutrition Consultant 83 Crop Diversification Consultant 84 Baseline report consultancy 85 86 87 88 89 90 91 92 93 94 95 96 Cooperative gap analysis consultants Cooperative management consultants Cooperative management facilitation Training of Trainer for Farmer Field Schools Consultancy Quality bonus review consultancy Soil lab accreditation fees/services Laboratory Manual Preparation service/work Service Delivery Model consultancy Report's Editing and printing Services Venue hiring for Workshops/Trainings/Meetings Vehicle hiring/Car rental services Food Catering services 7 200 20 Per kg/litre Local/imported PCS Local/imported 30 50 PCS Local/imported PCS Local 150 PCS Local 1 1 1 1 1 1 1 1 1 1 1 1 1 3 50 50 50 30 Per contract Per contract Per contract Per contract Per contract Per contract Per contract Per contract Per contract Per contract Per contract Per contract Per contract Per contract Per contract Per contract Per contract Per contract Local/imported Local/imported Local/imported Local/imported Local/imported Local/imported Local/imported Local/imported Local/imported Local/imported Local/imported Local/imported Local/imported Local/imported local local local local Value Added Tax (Exemption) (AGRI Connect Programme) (Support to the Development of the Coffee, Tea, and Horticulture Sectors in Tanzania) (IDH the Sustainable Trade Initiative NA Comitato Europeo Per la Formazionel El Agricoltura Onlus (Cefa), Tea Research Institute of Tanzania (Trit) and Tanzania Smallholders Tea Development Agency (TSHTDA) GN. NO. 54 (Contd.) 97 98 99 Office Maintenance services Equipment maintenance services Vehicle and Motorbikes maintenance services 100 Atomic absorption spectrometer servicing 101 102 103 104 Replacement of 2 pH meters Press release, communication and broadcasting services Repair of Laboratory Equipment Conference Package 12 12 12 3 3 5 4 50 Per contract Per contract Per contract Per contract Per contract Per contract Per contract Per package local local local Local/imported Local/imported local Local/imported local Dodoma, 4th January, 2021 PHILIP I. MPANGO Minister of Finance and Planning 8