The South African Revenue Service (Sars) on 14 March 2014 announced the amended Rules to the Customs and Excise Act through the substitution of form DA 185 “Application form: Registration/Licensing of Customs and Excise Clients and form DA 185.4A5 “Registration Client Type 4A5 – Special Manufacturing Warehouse: APDP”. The amendment to the forms was to change the references from Motor Industry Development Programme (MIDP) to Automotive Production and Development Programme (APDP).
According to the NAACAM website the APDP replaced the MIDP on 01 January 2013. The APDP consists of 4 pillars: (i) Import Duty; (ii) Vehicle Assembly Allowance (VAA); (iii) Production Incentive (PI); and Automotive Investment Scheme (AIS).