aBr MOVE October 2014 Oct 2014 | Page 52

Moving Matters  by Frank Beeton Truck Investment Scheme Emerges – At Last! Will the MHCV-AIS bring more truck assembly operations to South Africa? On July 1st, 2014, the Department decessor concentrated on improving levels that prevailed under that regime of Trade and Industry published the international competitiveness of the for medium/heavy vehicles, i.e. 20% local vehicle manufacturing industry. for Completely Built Up (CBU) vehicles, a document entitled “Programme The APDP is a voluntary participation zero duty for Completely Knocked Down Guidelines for the Medium and programme, made up of four main (CKD) components (including Semi- Heavy Commercial Vehicles elements, i.e. Import Duty, a Volume Knocked-Down vehicles) and 15% for Assembly Imported Medium/Heavy Commercial Automotive Investment Scheme”. Comments, by interested parties, on this 27-page MHCV-AIS Incentive, Allowance, and the a Production Automotive Investment Scheme. Vehicle tyres, were continued. The newly-announced MHCV-AIS is a background sketched below. H owever, it was notable that no public domain comment on the document was evident until August 18th, when Irma Venter of Engineering News Automotive Investment Scheme, and is intended to grow and develop the auto- and 20% respectively, defined duty-free motive sector volumes, employment import credits for local assemblers and value chain through investment in new and/or replacement models and consumption and export, additional ridiculously short time, given the sub-component of the abovementioned the fixing of import duties on vehicles of vehicles destined for both local by 22nd July, which seemed a The most important provisions include and components at levels of 25% document were to be submitted components. duty-free import credits based on the margin of local value added, and a minimum qualification level of 50 000 units per annum for participation by registered vehicle manufacturers. Although somewhat lengthy, the essence of the MHCV-AIS provisions include the refund, by non-taxable cash grant, of 20% of the value of qualifying investments made by commercial reported on a brief interview with However, the APDP was applicable only vehicle manufacturers in productive National Association of Automobile to light motor vehicles, effectively those assets, or 25% of equivalent invest- Manufacturers with Gross Vehicle Mass ratings not ments by component manufacturers exceeding 3 500 kg. The only provision and tooling companies, both over a that was specifically applicable to heavi- three-year period. of South Africa (NAAMSA) director Nico Vermeulen. By way of background, it will be remembered that, on January 1st, 2013, the Automotive Production and Development Programme (APDP) took effect, replacing the Motor Industry Development Programme (MIDP) that had run since September, 1995. This new programme was intended to place er vehicles with GVM ratings in excess of 3½ tons (i.e Medium, Heavy and Extra-Heavy Commercial Vehicles and Buses) was that allowing component manufacturers to claim a production incentive on local parts manufactured for these vehicle categories. Additional 5% and 10% cash grants are also to be available if participants are able to demonstrate required levels of employment continuity and the advancement of local industry capacity. Qualifiers for the additional discretionary grants include increases in produc- a greater emphasis on volume and Even though the MIDP had been officially ti ۈ