On 13 August 2021, the South African Revenue Service (SARS) announced tariff amendments to Schedules to the Customs and Excise Act, 1964 relating to the Automotive Production and Development Programme (APDP), which are all imposed with retrospective effect from 01 July 2021.
The amendments relate to:
- Part 1 to Schedule No.3 to the Act, 1964 by the substitution of Note 8.3 as well as the Notes to Rebate Items 317.00 and 317.07 as a consequence to the implementation of APDP Phase II.
- Part 1 to Schedule No.4 to the Act, 1964 by the substitution of the description in Rebate Item 410.03/87.00/01.02 in order to include reference of new rebate item 307.04, as a consequence to the implementation of APDP Phase II.
- Part 3 to Schedule No.5 to the Act, 1964 by the insertion of Refund Item 538.00/0.00/04.00 as a consequence to the implementation of APDP Phase II.
- Part 4 to Schedule No.6 to the Act, 1964 by the substitution of Note 4 in order to include the reference to Rebate item 317.04 as a consequence to the implementation of APDP Phase II.
The draft amendments are accessible at: