| 9.1 |
The following products qualify as eligible products under the APDP: |
| 9.1.1 |
specified motor vehicles fitted with an engine and gear-box manufactured in a licensed, special vehicle manufacturing warehouse in South Africa; |
| 9.1.2 |
specified motor vehicles not fitted with an engine or gear-box manufactured in a licensed, special vehicle manufacturing warehouse in South Africa; |
| 9.1.3 |
automotive components applicable to specified motor vehicles; |
| 9.1.4 |
automotive tooling; and |
| 9.1.5 |
automotive components applicable to heavy motor vehicles as defined in Note 1 to rebate item 317.07 of Schedule No. 3 to the Customs and Excise Act, 1964. |
| 9.1.6 |
Specified motor vehicles manufactured and assembled in a licensed, special manufacturing warehouse in South Africa for supply to vehicle assembly plants outside the borders of the Republic (excluding those of subheadings 8701.20 and 87.06). |
[Regulation 9(9.1)(9.1.6) inserted by Notice No. R. 1348, GG44001, dated 15 December 2020]
| 9.2 |
Notwithstanding section 9.1.3 and 9.1.5, for their products to qualify as eligible products, component manufacturers must— |
| 9.2.1 |
apply for an EPC in the manner and form as required by ITAC; |
| 9.2.2 |
achieve local/international OEM supply chain turnover, excluding tooling, of at least 25 per cent of total automotive turnover; or R10m in OEM supply chain invoicing per annum; |
| 9.2.3 |
manufacture components for which a PI is claimed that are: |
| (i) |
part of a local or international supply chain; or |
| (ii) |
replacement parts manufactured by a manufacturer adhering to the requirements set out in sections 9.2.1 and, 9.2.2. |
| 9.3 |
Notwithstanding sections 9.1 and 9.2, for components to qualify as eligible products, the following conditions must be met: |
| 9.3.1 |
In the event of the final process of manufacture not taking place in South Africa, a determination as to the eligibility of the relevant product must be made by ITAC, provided that operations that consist only of packing or painting will not qualify as manufacturing; and |
| 9.3.2 |
not less than 25 per cent of the ex-factory selling price (exclusive of VAT, ad valorem excise duty and environmental levy) of the components, at the time of sale, is represented by the sum of— |
| (i) |
the cost of labour incurred in SACU; |
| (ii) |
the value of material originating in the SACU; and |
| (iii) |
the factory overhead expenses incurred in SACU (excluding profit). |
Statistics Act, 1999
