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This document provides a guideline for calculating local content for products, goods, services, and works in South African tenders. It details how to differentiate between imported and local content, including direct imports and imports by third parties. The guideline outlines the completion of three declarations: Declaration C (Local Content Declaration Summary Schedule), Declaration D (Imported Content Declaration Supporting Schedule), and Declaration E (Local Content Declaration Supporting Schedule). Annexure C provides instructions for completing the summary schedule, including tender details, designated products, tender authority, tendering entity name, exchange rate, specified local content, tender price, exempted imported content, imported value, local value, and local content percentage per item. It also covers summary calculations for tender quantity, total tender value, total exempted imported content, total imported content, and average local content percentage. Annexure D details the process for declaring imported content, including exempted imports, direct imports by the tenderer, imports by third parties, and other foreign currency payments. Annexure E focuses on calculating local content, including local goods, services, works, manpower costs, factory overheads, and administration overheads and markup. Tenderers must complete Declarations D and E and consolidate the information on Declaration C, which must be submitted with the tender by the closing date and time. The tender authority may request Declarations D and E as well. If successful, tenderers must continuously update these declarations with actual values for the duration of the contract.