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Customs

Automotive Production and Development Programme Rules Retrospective

Publish Date: 
30 Aug 2016

On 26 August Itac announced the retrospective amendment to 01 January 2016 of the Automotive Production and Development Programme (APDP) rules.

The Rule amendment reads:

12. Vulnerable industries and products

12.5 The production incentive for catalytic converters of 70 per cent in 2016 will reduce by 5 per cent on 1 January 2017 and will remain at the level of 65% onwards.

18. Entities qualifying for CSP

18.1 Motor vehicle manufacturers with a plant capacity of 10 000 units per annum may submit applications to Itac for registration as a specified motor vehicle manufacturer, unless otherwise determined by the Minister.

18.2 Itac will calculate a CSP and provide the calculated percentage to Sars only where a registered light motor vehicle manufacturer achieves a minimum production level of 10 000 units measured over the most recent four quarter total in the manner and form as determined by Itac in Info Doc B.

18.4 Motor vehicle manufacturers that are new entrants must submit an application to Itac in the manner and form as required in APDP Info Doc 8 and will only qualify for a V AA if they have a production capacity of 1 0 000 units per annum.

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