Investor Presentaiton

II Government of Côte d'Ivoire natural rubber processing boost program 1 2 3 Rubber processing New Investments 4-year customs and VAT exemption on machinery, spare parts acquired locally or imported The value of spares should not exceed the value of initial investment on machinery and goods by 20% (Zone A), 40% (Zone B), 60% (Zone C) 4-year VAT exemption on services and feasibility studies linked to increase of rubber processing capacity Increase or maintenance of processing capacity Additional 10-year tax credit depending on the zone, processing capacity and size of the investment ZONE A Large Enterprises1 25% Small and Medium Enterprises² 37,5% Local content ZONE B ZONE C 35% 50% 52.5% 75% 4 Additional 5% tax credit for enterprises with minimum 40% Ivoirian investment with a clause stating that the share cannot reduce for 20 years 1. Mininum investment for large enterprises - 304,900 Euros (excl VAT) 2. minimum investment for SMEs - 76,000 Euros Source: Interview with Hevea and oil Palm Board; Giz (2020) 105

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