Sars on 25 August announced the substitution of tariff subheading 9801.00.40 ‘For motor vehicles for the transport of goods of heading 87.04, of a vehicle mass not exceeding 2 000 kg or of a GVM not exceeding 3 500 kg per chassis fitted with a cab (excluding shuttle cars and low construction flame-proof vehicles, for use in underground mines and off-the-road logging trucks; excluding tyres)’ to make provision for dumpers for off-highway use of less than 50 tons under the Automotive Production and Development Programme (APDP) programme.
Sars also announced the substitution and deletion of various notes and rebate items (317.03/98.01/07.04) in order to make provision for dumpers for off-highway use of less than 50 tons under the APDP programme.
The reason is in Itac Minute M07/2016.