International Trade Administration Act, 2002 (Act No. 71 of 2002)RegulationsAutomotive Production and Development Programme post 2020 (APDP Phase II) RegulationsPart F - Transitional Notes22. Quarterly Customs account and other matters |
22.1 | Note 10 to rebate item 317.04 of Schedule No. 3 to the Customs Act has reference regarding matters applicable to the quarterly Customs account of light motor vehicle manufacturers. |
22.2 | The first phase of the Automotive Production Development Programme (APDP) will end on 30 June 2021. Accordingly, although claims for sales on or before 30 June 2021 may still be submitted up to 29 June 2022, no application for a production rebate certificate certificates (PRCC) based on sales after the termination of the APDP will be entertained. |
22.3 | Specified light motor vehicles, automotive components and/or automotive tooling manufactured before 30 June 2021, but only sold after 30 June 2021, will qualify for APDP2 benefits provided that no benefits were claimed on these sales under the APDP. |
22.4 | To ease the transition from the APDP to the APDP2, the following conditions will apply to existing light motor vehicle manufacturers to qualify for a CSP during 2021: |
22.4.1 | Only light motor vehicle manufacturers that have a production capacity of 10 000 units per annum will qualify for a CSP; |
22.4.2 | The CSP for the third quarter of 2021 will be calculated using financial and statistical information applicable to the last quarter of 2020; and |
22.4.3. | A most recent four quarter total of 10 000 units must be achieved during the 3th quarter of 2022, unless an OEM has successfully applied for a dead quarter concession. |