Automotive Production Development Programme (APDP)

What is the APDP2?

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. 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 the APDP to the 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.

For more information, see the APDP Phase 2 Regulations published on 5 February 2021.

How to register for the APDP and licence the 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):

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.

Related Documents

DA 185 4A1 – Registration Client Type 4A1 – Importer (Located or not located in the Republic) – External Annexure

DA 185 4A2 – Registration Client Type 4A2 – Exporter (Located or not located in the Republic) – External Annexure

DA 185 4A5 – Registration Client Type 4A5 – Special manufacturing warehouse – Automotive Production and Development Programme (APDP) – External Annexure

DA 199 – Rebate item 317 04 – Customs account for registrants for the purpose of rebate item 317 04 – External Account

DA 199 00 – Rebate item 317 04 – The amount on the production rebate certificates utilised this quarter – External Account

DA 199 01 – Rebate item 317 04 – Calculation of ‘the value in terms of note 8 1’ to rebate item 317 04 – External Account

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 – External Account

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 – External Account

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 – External Account

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 – External Account

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 – External Account

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 – External Account

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 – External Account

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 – External Account

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 – External Account

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 – External Account

DA 199 19 – Rebate item 317 04 – The value for customs duty purposes of EV batteries cleared under procedure code processing for home use under Chapter 98 of Schedule No 1 used in the manufacture of specified motor vehicles for the SACU domestic market this quarter – External Account

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 – External Account

DA 199 21 – Rebate item 317 04 – The imported component value of original equipment components received from any person in SACU during previous quarter – External Account

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 – External Account

DA 199 23 – Rebate item 317 04 – The imported component value of original equipment components received from any person in SACU used in in the manufacture of specified motor vehicles and exported during the current quarter – External Account

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 – External Account

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 – External Account

DA 199 26 – Rebate Item 317 04 – The imported component value of EV batteries received from any person in SACU and used in the manufacture of specified motor vehicles for the SACU domestic market during the current quarter – External Account

DA 199 A – Rebate item 317 04 – Amended customs account for registrants for the purpose of rebate item 317 04 – External Account

Last Updated:

15/08/2024
15:42