Public procurement rules on goods, works and services accords a preferential treatment to enteprises majority-owned by Namibian citizens. In addition to margins of preference, public procurement of goods, works and services below the following thresholds established by the Minister of Finance are designated for Namibian majority-owned suppliers: Works: Not exceeding N$30 000 000; Consultancy Services: Not exceeding N$10 000 000; Goods: Not exceeding N$10 000 000; Non- Consultant Services: Not exceeding N$10 000 000.
On May 23, 2019, the Finance Minister issued a Directive under Section 73 of the Public Procurement Act, stipulating the reservation of goods, services, and works procurement for local suppliers. The Directive prohibits all public entities from importing a wide array of goods and services. Specifically, it extends the procurement reservation to:
1) 100 percent Namibian-owned SMEs and entities with 51% or more equity owned by Namibian citizens. In joint ventures, each entity of the partnership must possess at least 51% equity ownership by Namibian citizens.
2) Goods, services, and works to be reserved must contain a minimum of 65 percent local content, with categories such as professional services and labor works requiring 100 percent local content.
The list of domestically sourced goods now includes items ranging from foodstuffs to jewelry. Services, formerly provided by external entities, are now designated for local firms covering areas such as catering, cleaning, security, printing, event management, advertising, branding, transport, freight, logistics, environmental rehabilitation, and waste management. Additionally, local suppliers are required to maintain a Namibian bank account.
"Definitions
1. In this Act, unless the context otherwise indicates -[...]
“Board” means the Central Procurement Board of Namibia established by section 8;
“public entity” means any office, ministry or agency of the Government, and includes -
(a) a local authority; (b) a regional council; (c) a public enterprise as referred to in the Public Enterprises Governance Act, 2006 (Act No. of 2006); (d) a body or trust that is owned or controlled by the Government, when engaged in any procurement individually or in consortium; and  (e) an entity declared as public entity in terms of section 5;
[...]
PART 11 - PREFERENCES […]
National preferences
71. (1) The Board or public entity has the right to limit participation in procurement proceedings on the basis of citizenship in accordance with this Part.
(2) The Board or public entity - (a) when procuring goods, works or services; or (b) when evaluating and comparing bids, must give preference and the weights prescribed under section 70 to the benefit of bidders for -
(i) goods manufactured, mined, extracted or grown in Namibia; or (ii) works and services provided by Namibian citizens, but this must be clearly stated in the bidding documents subject to the prescribed requirements.
(3) Namibian suppliers are eligible to be granted a margin of preference as provided for in subsection (2), if they meet the following criteria -
(a) for a company if - (i) it is incorporated or registered in Namibia; (ii) the majority of the paid up share capital of the company is owned either by the Government or by citizens of Namibia; and (iii) major part of the net profits or other tangible benefits of the company accrues to Namibian citizens and no other arrangements by the company to the contrary. 
(b) for joint ventures of local companies if - (i) individual member companies are incorporated or registered in Namibia; (ii) the majority beneficial owner and majority shares in the joint venture company are held by citizens of Namibia; (iii) the joint venture itself is registered in Namibia; [...]
(c) for partners or individuals trading as suppliers and the majority of shares in partnership is held by the citizens of Namibia, or the individuals are Namibian citizens.
(4) For all procurement under international and national competitive bidding, prescribed incentives and conditions must be used to promote partnerships, joint venture arrangements and foreign entities to team up with Namibian bidders in the bidding process and for the period of the execution of procurement contracts.
Exclusive preference to local suppliers
72. (1) The Minister may prescribe any nature of procurement supporting Government programmes to be reserved exclusively for categories of local suppliers and which is to be complied with by the Board and every public entity in the procurement of goods or services that has a value not exceeding that amount.
(2) Where the Board or a public entity does not proceed with the local supplier as reserved in terms of subsection (1), and procures on unrestricted basis, the Board or public entity must include in the procurement file the reasons for the unrestricted procurement process.[...]" (Public Procurement Act No. 15 of 2015, as amended)
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"This afternoon I issued an economy-wide Procurement Directive on the Reservation of procurement of goods, services and works to local suppliers in terms of Section 73 of the Public Procurement Act. [...]
In particular, the Directive extends procurement reservation to:-
- 100 percent Namibian-owned SMEs and entities which are 51% or more equity owned by Namibian citizens,
- in case of Joint Ventures, each entity of the Joint Venture partnership to have at least 51% or more equity owned by Namibian citizens, and
- goods, services and works to be so reserved must have at least 65 percent local content, with categories such professional services and labour works to have 100 percent local content.
Further, it is expected that entities benefiting from this directive shall have a bank account at a Namibian banking institution. [...]" (Briefing on Public Debt Management and Public Procurement, 23 May 2019)
Public Procurement Act No. 15 of 2015, as amended
Briefing on Public Debt Management and Public Procurement, 23 May 2019
[<a href="https://www.cran.na/yglilidy/2019/12/Public-Procurement-Act.pdf">Act</a>],[<a href="https://mfpe.gov.na/documents/76368/1284945/Briefing+on+Public+Debt+Management+and+Public+Procurement+by+the+Minister+of+Finance.pdf/6bd52626-b477-66a7-830a-513309cf1766?t=1667385248450&download=true">Directive</a>],[<a href="https://investmentpolicy.unctad.org/investment-policy-monitor/measures/3388/namibia-government-orders-official-bodies-to-buy-local">Other</a>]