On 11 November 2011 Sars announced the publication of Additional Note 5 to Chapter 98 ie, “Original Equipment Manufacture”. The effect of this amendment is that Additional Note 5 to Chapter 98 in Part 1 of Schedule No. 1 is amended to make provision for the semi-knocked down (SKD) assembly of certain mono-built motor vehicles, in accordance with the International Trade Administration Commission of South Africa (Itac) Minute No. M2/2011.