International Trade Administration Act, 2002 (Act No. 71 of 2002)RegulationsAutomotive Production and Development Programme post 2020 (APDP Phase II) RegulationsPart D - Calculation of the CSP for VALA purposes17. Entities qualifying for CSP |
| 17.1 | 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. |
| 17.2 | 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. |
| 17.3 | A registered light motor vehicle manufacturer that introduces a new model to replace an existing model in its manufacturing plant may apply to ITAC, in the manner and form as determined by ITAC in APDP2 Info Doc B, for two “dead quarters” to lessen the effect of a possible drop in production volumes. In the event that the overall production of the registered light motor vehicle manufacturer will not be significantly affected, ITAC may decide not to allow the “dead quarters”. |
| 17.4 | Motor vehicle manufacturers that are new entrants must submit an application to ITAC in the manner and form as required in APDP2 Info Doc B and will only qualify for a VALA if they have a production capacity of 10 000 units per annum. |