SARS Automotive Production Development Programme (APDP) Phase 2
Organisation : South African Revenue Service [SARS]
Facility Name : Automotive Production Development Programme (APDP) Phase 2
Country : South Africa
Website : https://www.sars.gov.za/customs-and-excise/registration-licensing-and-accreditation/automotive-production-and-development-programme-apdp/
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What is Automotive Production Development Programme Phase 2?
APDP Phase 2 is a vision that will guide the automotive industry to 2035. The APDP Phase 2 is legislated in Rebate item 317.04 of Schedule No. 3 to the Customs and Excise Act, No. 91 of 1964 and consists of rebates and refunds.
Related / Similar Facility : SARS Customs Storage Warehouse
Any Motor Vehicle Manufacturers and/or Original Equipment Manufacturers importing original equipment components for use in the manufacture of specified motor vehicles must license their special manufacturing warehouse and register under rebate item 317.04.
Registrants wishing to apply for refunds where applicable must comply with the requirements of refund items 536, 537 & 538 of Schedule No. 5 to the Customs and Excise Act as well as Section 75 and 76 of the Customs and Excise Act”.
Changes From APDP To Current APDP Phase 2
| The APDP pre-2021 | The Current APDP Phase 2 post-2021 |
| The applicable Rebate item was 317.03. | The applicable Rebate item is 317.04. |
| There was no B-BBEE compliance requirement. | There is a B-BBEE compliance requirement. |
| There was a Production Rebate Credit Certificate (PRCC).
The Production Rebate Credit Certificates only rebated the Customs value. |
There is a Production Rebate Certificate (PRC).
The PRC rebates Customs duties. |
| The Volume Assembly Allowance was based on the principle of increasing production volumes. | The Volume Assembly Localisation Allowance is based on the principle of local value addition. |
Objectives of APDP Phase 2
The objective of the programme is to support the vision of the South African Automotive Masterplan of creating a “globally competitive and transformed automotive industry that actively contributes to the sustainable development of South Africa’s productive economy, creating prosperity for industry stakeholders and broader society”. This vision will guide the development of the South African automotive industry to 2035, with all the policy elements of Phase 2 of the APDP targeting its realization.
How To Register For APDP and Licence VS?
Apply at the International Trade Administration Commission of South Africa (ITAC) for approval to participate in the APDP.
Once approved by ITAC, complete the required application form and relevant annexure(s):
** DA 185 – Application form – Registration and licensing of Customs and Excise Clients – External Form
** DA 185.4A3 – Registration Client Type 4A3 – Rebate user – External Form
** DA 185.4A5 – Registration Client Type 4A5 – Manufacturing warehouse (APDP) – External Form
How To License For A Manufacturing Warehouse (APDP)?
** Complete the required application form and relevant annexure(s).
** Submit certified supporting documents certified as listed on the form.
** Pay the licence fee required.
** Pay the security if applicable.
** Get approval from Trade and Investment South Africa (TISA) under the Department of Trade and Industry.