The Automotive Production and Development Programme (APDP) is a production incentive scheme for the motor industry aimed at promoting production volumes in the specified motor vehicle industry, promoting added value in the automotive component industry thus creating employment across the automotive value chain. The APDP is legislated in Rebate item 317.03 of Schedule No. 3 to the Customs and Excise Act, No. 91 of 1964. Any Motor Vehicle Manufacturer and/or Original Equipment Manufacturers (OEMs) importing original equipment components for use in the manufacture of Specified Motor Vehicles must license their Special Manufacturing Warehouse and register for Home Use Processing under Rebate Item 317.03. Registrants wishing to apply for refunds where applicable must comply with the requirements of Refund Items 536, 537 as well as Section 75 of the Customs and Excise Act provided that they qualify. The APDP will end in 2020 unless the Department of Trade and Industry decides to extend the programme.
To access this page in different languages click on the links below:
DA 185.4A5 – Registration Client Type 4A5 – Manufacturing warehouse (APDP) – External Form
DA 199 01 – Calculation Of The Value ito Note 29 To Rebate 317 04 – External Form
DA199 – Customs Account for The Purpose of Rebate Item 317
DA199.02 – VAA on Produced Vehicles for Sale This Quarter – External Account
DA199.02A – DFA Allocated to Vehicles on Production Exported This Quarter – External Account
DA199.03 – VAA Used This Quarter Excess Carried Forward to Next Quarter – External Account
DA199.04A -VAA iro Vehicles Produced and Ready for SACU Market This Quarter – External Account
DA199.04B – VAA iro Vehicles Produced and Exported Outside SACU – External Account
DA199.06A – Value of PRCCs Utilised This Quarter – External Account
DA199.06B – The Value of IRCCs Utilised This Quarter – External Account
DA199.10 – Customs Duty Value and Additional VAT on Imported OECs – External Account
DA199.12 – Value of Imported OECs Cleared Und Processing For Home Use Code – External Account
DA199.14 – OECs Used In Manufacture of OECs Exported This Quarter – External Account
DA199.15 – OEC Returned To Overseas Supplier This Quarter – External Account
DA199.16 -OECs Transferred To Parts And Accessories This Quarter – External Account
DA199.17 – Imported OECs Used In Manufacture Of Vehicles exported This Quarter – External Account
DA199.18 – Imported OECs Destroyed Under Customs Supervision This Quarter – External Account
DA199.20 – OECs Destroyed Under Customs Supervision This Quarter – External Account
DA199.24 – OECs From SACU Destroyed Under Customs Supervision – External Account
Disclaimer
All information, content and data on SARS websites and associated facilities, including but not limited to software, hyperlinks and databases, is the property of or licensed to SARS and is protected under applicable South African laws. Unauthorised usage of content and/or information is strictly prohibited. No person, business or web site may reproduce this site, contents, information or any portion thereof.