International Trade Administration Act, 2002 (Act No. 71 of 2002)RegulationsAutomotive Production and Development Programme post 2020 (APDP Phase II) RegulationsPart A - Definitions1. Definitions |
"Automotive tooling"
means—
(i) | dies for drawing or extruding metal, of subheading 8207.20; |
(ii) | tools for pressing, stamping or punching, of subheading 8207.30; |
(iii) | work holders of subheading 8466.20; |
(iv) | assembly jigs and assembly lines, of subheading 8479.89; and |
(v) | injection moulds, moulding patterns and moulds of heading 84.80, where the principle use is for the manufacture of specified motor vehicles, heavy vehicles as defined in note 1 to rebate item 317.07 and automotive components for such motor vehicles. |
“Accessories”
means those parts which are not fitted in a special vehicle manufacturing warehouse;
“APDP Phase 2”
means the Automotive Production and Development Programme - Phase 2;
“APDP Phase 2 Info Docs”
refers to those documents that provide additional information and set forth additional rules and conditions for the APDP Phase 2, and may refer to either Info Doc A, Info Doc B and/or Info Doc C, depending on the context;
‘’B-BBEE’’
means the Broad Based Black Economic Empowerment Act 46 of 2013
“Component”
means a new and unused article (not second hand, reconditioned or refurbished) manufactured in the SACU region which can be identified as being suitable for use in the manufacture of:
(i) | Specified motor vehicles manufactured under Rebate Item 317.04 of Schedule No. 3 to the Customs Act; |
(ii) | Specified motor vehicles manufactured abroad; |
(iii) | Automotive components for medium and heavy motor vehicles manufactured under rebate item 317.07 of Schedule No. 3 to the Customs Act; and |
(iv) | Medium and heavy motor vehicles manufactured abroad |
"Consumables"
mean those goods which are used in the manufacture of motor vehicles, motorcycles and components thereof, but do not form an integral part of such motor vehicles, or components or are used in the manufacturing of automotive tooling;
“CSP”
means the Company Specific Percentage;
“Customs Act”
means the Customs and Excise Act, 1964 (Act No. 91 of 1964);
“Eligible products”
mean those specified motor vehicles, automotive components and automotive tooling adhering to the qualifying criteria set out in section 9 hereof;
“EPC”
means the eligible production certificate envisaged in terms of Section 9 hereof;
“Environmental levy"
means levy imposed on tyres manufactured in South Africa in terms of rebate item 152.00 in Section E of Part 3 of Schedule 1 to the Customs Act.
“Final manufacturer”
means the following entities based in South Africa:
(i) | Registered light motor vehicle manufacturers, manufacturing specified motor vehicles in South Africa, adhering to the qualifying criteria as set out under section 9, according to the extent of assembly provided for in Note 5 to Chapter 98 of Part 1 of Schedule No.1 to the Customs Act; |
(ii) | Automotive component manufacturers manufacturing components in South Africa adhering to the qualifying criteria as set out under section 9; |
(iii) | Automotive tooling manufacturers manufacturing automotive tooling in South Africa adhering to the qualifying criteria as set out under section 9; and |
(iv) | Registered light motor vehicle manufacturers, manufacturing specified motor vehicles in South Africa adhering to the qualifying criteria as set out under section 9, according to the extent of assembly provided for in Note 5 to Chapter 98 of Part 1 of Schedule No.1 to the Customs Act recovering the cost of: |
• | platinum group metals which were sold to a final manufacturer of a catalytic converter and other costs relating to the manufacture thereof; and |
• | value adding activities applicable to products bought from a component manufacturer, noted in (ii), and exported. |
“Form C2”
means a certificate declaring the imported content values in respect of imported components and imported raw materials received from any person in the SACU for use in the manufacture of specified motor vehicles.
“Imported content value"
means the value for customs duty purposes of any imported original equipment components and raw materials imported by the registrant or imported by or received from any person in SACU and used in the manufacture or assembly of original equipment components and/or automotive tooling or specified motor vehicles;
“ITAC”
means the International Trade Administration Commission of South Africa established in terms of section 7 of the International Trade Administration Act, 2002, (Act No. 71 of 2002);
“Minister”
means the member of the Cabinet responsible for Trade, Industry and Competition;
“OEM”
means a registered light motor vehicle manufacturer in terms of Note 1 to Chapter 98 of Part 1 of Schedule No. 1 to the Customs Act of 1964;
“Non-standard material(s)"
means any imported component, and/or raw material, and/or any material or component other than the defined standard material, used in the manufacture of any qualifying or eligible product.
“PI”
means production incentive;
“PRC”
means a production rebate certificate as described in Section 6 hereof;
“quarter”
means a calendar quarter, unless otherwise specified in these Regulations, and refers to the period 1 January to 31 March, the period 1 April to 30 June, the period 1 July to 30 September and the period 1 October to 31 December;
“Dead quarters"
means the relaxation of the quarterly volume threshold requirement for a period of two consecutive quarters as a result of the introduction of a new model;
“Registered light motor vehicle manufacturer”
means a manufacturer of specified motor vehicles;
“SACU”
means the Southern African Customs Union;
“SARS”
means the South African Revenue Service;
“Semi-Knocked Down”
means a vehicle manufactured to an untrimmed painted body condition with no parts assembled to the body;
“Selling price”
means the price as indicated in the tax invoice of the final manufacturer exclusive of VAT, ad valorem excise duty, environmental levy and any other cost which has no bearing on manufacturing, as specified in note 4.3 to APDP2 Info Doc A;
"Specified motor vehicles"
means:
(i) | Road tractors or semi-trailers of subheading 8701.20 of a vehicle mass not exceeding 1 600 kg; |
(ii) | motor vehicles for the transport of ten or more persons, including the driver, of heading 87.02, of a vehicle mass not exceeding 2 000 kg, (excluding those of subheading 8702.10.10); |
(iii) | motor cars (including station wagons) of heading 87.03; |
(iv) | motor vehicles for the transport of goods of heading 87.04 of a vehicle mass not exceeding 2 000 kg or a G.V.M. not exceeding 3 500 kg or of a mass not exceeding 1 600 kg or a G.V.M. not exceeding 3 500 kg per chassis fitted with a cab (excluding motor vehicles of subheading 8704.10, shuttle cars and low construction flame-proof vehicles for use in underground mines and off the-road logging trucks); and |
(v) | chassis fitted with engines of heading 87.06, of a mass not exceeding 1600 kg or a G.V.M. not exceeding 3 500 kg (excluding those for motor vehicles of subheading 8704.10, shuttle cars and low construction flame-proof vehicles, for use in underground mines and off-the-road logging trucks); |
“Standard materials”
mean locally beneficiated raw materials originating in the SACU which have been processed to suit automotive specifications as listed in note 4.4 of APDP2 to Info Doc A for which a duly completed SMD form has been received from a supplier;
“SVA”
means standard value added, which is the portion or percentage of standard material, deemed to be local value added;
“The dtic”
means the Department of Trade, Industry and Competition;
“Value added”
means the selling price less the value of non-qualifying material and components;
“VALA”
means the volume assembly localisation allowance and is calculated as per rebate Item 317.04 of the Customs and Excise Act 1964.