Updated Forms for the Automotive Production and Development Programme (APDP)
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SARS has issued an update to the Customs and Excise Rules that affects all businesses participating in the Automotive Production and Development Programme (APDP). These changes are published under Item 202.00 of the Schedule and apply retroactively from 19 December 2025.
What is the Automotive Production and Development Programme (APDP)?
The APDP is a government incentive scheme that supports South Africa’s automotive industry. It offers rebates and tax benefits to approved manufacturers and suppliers who produce vehicles or components locally, use local content, or export their products. The goal is to boost local production, create jobs, and make the industry more globally competitive. To qualify, companies must register with SARS and submit detailed reports using official forms like the DA 199 series. The incentives are linked to production volumes, localisation levels, and export performance, making compliance essential for businesses that want to benefit from the programme.
What Has Changed
A new set of DA 199-series forms has been introduced and must be used by all registrants claiming rebate item 317.04. These forms cover a wide range of APDP reporting needs, including:
Production rebates: Tracking how much of the production qualifies for a rebate
Local content calculations: Reporting localisation percentages for vehicle assembly
Component tracking: Declaring how imported parts and EV batteries are used — whether assembled, transferred, exported, destroyed, or returned
Customs duties and VAT: Calculating what duties and taxes are owed based on usage
Examples of New or Updated Forms
DA 199.03 – Report localisation allowances used this quarter and what’s carried forward
DA 199.10 – 199.26 – Track and report how imported original equipment components (OECs) and EV batteries are used in production or transferred between suppliers
DA 199A – The revised customs account form for rebate claims
Note on Electric Vehicles (EVs)
An additional form, DA 199.04C, was originally included for EV localisation reporting but has now been officially deleted through a correction notice. Do not use this form when submitting your returns.
What You Need to Do
If you have clients registered under the APDP and claims any rebates under item 317.04:
Use only the latest SARS-approved DA 199 forms listed under Item 202.00
Update your internal compliance processes and software to reflect the changes
Ensure returns and rebate claims from 19 December 2025 onward comply with the updated rule.
Using outdated forms or incorrect values could lead to delays, penalties, or disallowed rebates.
For the official update and full list of forms, refer to SARS Government Gazette No. 54025 and the correction notice in Gazette No. 54060.
