On 06 December 2024, the South African Revenue Service (SARS) announced that various items applicable to Automotive Production and Development Programme I (APDP) I had been deleted as these items have become redundant in Part 1 of Schedule No.3 of the Act, 1964 (‘Industrial Rebates of Customs Duties: Goods used in the Manufacture of Other Goods’), with effect from 01 January 2025.
The tariff amendments are accessible at: