Customs

APDP Regulations

On 20 June 2014 the Minister of Economic Development, through a Government Gazette notice, announced the amendment of Section 8 of the Automotive Production and Development Programme (APDP) Regulations through the addition of Section 8.2 and Section 18.
Regulation 8: 8. Who may apply for a Production Rebate Credit Certificate (PRCC): 8.1 Final manufacturers based in South Africa who are registered with Sars as taxpayers may apply for a PRCC. 8.2 Motor vehicle manufacturers registered in terms of Section 18.1. Regulation 18: 18. Entities qualifying for Company Specific Percentage (CSP). 18.1 Motor vehicle manufacturers with a plant capacity of 50 000 units per annum may submit applications to Itac for registration as a specified motor vehicle manufacturer, unless otherwise determined by the Minister.

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