Mandating Procedures of Provinces Act, 2008
R 385
International Trade Administration Act, 2002 (Act No. 71 of 2002)RegulationsAutomotive Production and Development Programme (APDP) RegulationsPart C - Production Rebate Credit Certificates13. How and when to apply for a PRCC |
| 13.1 | To claim a PRCC, an application must be lodged with ITAC in the manner and form as required in note 5 to APDP Info Doc A. |
| 13.2 | An application for a PRCC may be lodged only once full payment for the eligible products sold have been received by the manufacturer or, in the case of vehicle capitalised by an OEM, the date of capitalisation. |
| 13.3 | The right to claim PRCCs lies with the applicant who is the registered manufacturer of an eligible product, except for a component manufacturer that supplies components for fitment on line by a registered local light motor vehicle manufacturer for assembly of specified light motor vehicles, in which case the value added on the applicable components will roll up to the standard material declaration of the registered light motor vehicle manufacturer, who may claim the PRCC for the manufactured vehicle that incorporates the applicable components. |
| 13.4 | Completed applications claiming PRCCs must be submitted to ITAC no later than 12 calendar months from the date of the invoice for the eligible products. |
