Customs

Automotive Production and Development Programme (APDP) Rules

Publish Date:

25 Oct 2021

On 18 October 2021, the South African Revenue Service (SARS) announced an amendment to the Rules under Section 120 to the Customs and Excise Act, 1964 relating to the substitution of the Automotive Production and Development Programme (APDP) quarterly accounts. (DAR223).

Rule amendments relate to the following DA Forms:

DA 199 – Rebate item 317.04 – Customs account for registrants for the purpose of rebate item 317.04.
DA 199.00 – Rebate item 317.04 – The amount on the production rebate certificates utilised this quarter.
DA 199.01 – Rebate item 317.04 – Calculation of “the value in terms of note 8.1” to rebate item 317.04.
DA 199.02 – Rebate item 317.04 – Calculation of the volume assembly localisation allowance originally allocated to motor vehicles at the time of production and ready for sale exported this quarter.
DA 199.02A – Rebate item 317.04 – Calculation of the volume assembly allowance originally allocated to motor vehicles at the time of production exported this quarter.
DA 199.03 – Rebate item 317.04 – Calculation of the volume assembly localisation allowance to be utilised for this quarter and the excess volume assembly localisation allowance to be carried forward as an opening balance to the next quarter.
DA 199.04A – Rebate item 317.04 – Calculation of the volume assembly localisation allowance in respect of specified motor vehicles produced and ready for sale for the SACU market this quarter.
DA 199.04B – Rebate item 317.04 – Calculation of the volume assembly localisation allowance in respect of specified motor vehicles produced and exported outside the SACU this quarter.
DA 199.06B – Rebate item 317.04 – The value of production rebate credit certificates utilised this quarter.
DA 199.10 – Rebate item 317.04 – Determining the value for the calculation of customs duty and additional VAT on original equipment components imported by the registrant.
DA 199.11 – Rebate item 317.04 – The value for customs duty purposes of imported original equipment components cleared under procedure code ‘processing for home use’ under Chapter 98 of Schedule No. 1 this quarter.
DA 199.12 – Rebate item 317.04 – The value for customs duty purposes of imported original equipment components cleared under procedure code ‘processing for home use’ under Chapter 98 of Schedule No. 1 in unopened containers or unit load devices at the end of this quarter.
DA 199.13 – Rebate item 317.04 – The value for customs duty purposes of imported original equipment components cleared under procedure code ‘processing for home use’ under Chapter 98 of Schedule No. 1 used in the manufacture of original equipment components and supplied to other registrants this quarter.
DA 199.14 – Rebate item 317.04 – The value for customs duty purposes of imported original equipment components cleared under procedure code ‘processing for home use’ under Chapter 98 of Schedule No. 1 used in the manufacture of original equipment components exported this quarter.
DA 199.15 – Rebate item 317.04 – The value for customs duty purposes of imported original equipment components cleared under procedure code ‘processing for home use’ under Chapter 98 of Schedule No. 1 returned to the overseas suppliers this quarter.
DA 199.16 – Rebate item 317.04 – The value for customs duty purposes of imported original equipment components cleared under procedure code ‘processing for home use’ under Chapter 98 of Schedule No. 1 transferred to parts and accessories this quarter.
DA 199.17 – Rebate item 317.04 – The value for customs duty purposes of imported original equipment components cleared under procedure code ‘processing for home use’ under Chapter 98 of Schedule No. 1 used in the manufacture of specified motor vehicles exported this quarter.
DA 199.18 – Rebate item 317.04 – The value for customs duty purposes of imported original equipment components cleared under procedure code ‘processing for home use’ under Chapter 98 of Schedule No. 1 destroyed under customs supervision this quarter.
DA 199.20 – Rebate item 317.04 – Determining the value for the calculation of the customs duty and additional VAT on original equipment components received by the registrant.
DA 199.21 – Rebate item 317.04 – The imported component value of original equipment components received from any person in SACU during previous quarter.
DA 199.22 – Rebate item 317.04 – The imported component value of original equipment components received from any person in SACU used in the manufacture of original equipment components and exported during the current quarter.
DA 199.23 – Rebate item 317.04 – The imported component value of original equipment components received from any person in SACU used in the manufacture of specified motor vehicles and exported during the current quarter.
DA 199.24 – Rebate item 317.04 – The imported component value of original equipment components received from any person in SACU transferred to parts and accessories during the current quarter.
DA 199.25 – Rebate item 317.04 – The imported component value of original equipment components received from any person in SACU destroyed under customs supervision during the current quarter.
DA 199.A – Rebate item 317.04 – Amended customs account for registrants for the purpose of Rebate Item 317.04.