| The Duty Credit Certificate Scheme (DCCS) was introduced on 1 April 1993 to influence and encourage textile and clothing manufacturers to compete internationally, independent of government subsidies. It is a system of earning duty credits based on exports of certain textile and clothing products during a given year.
Who qualifies?
This benefit is available to textile and clothing manufacturers. An exporter under the DCCS can be a company, a close corporation, a partnership or a sole proprietor. A division of a company may participate in the DCCS, provided that it trades as a separate business entity and has its own financial statements. In the case of a division of a company participating in the DCCS, the chief executive officer or the managing director of the parent company must complete and certify such applications.
It would be preferable that the participant is registered with the relevant Export Council, however this is not a requirement.
For purposes of the DCCS, a SMME is privately and independently or co-operatively owned and managed and must not form part of an enterprise which exceeds the quantitative criteria referred to in Table 1, but may have more than one branch. The entity must comply with any two of the three criteria as listed in Table 1 below.
TABLE 1: QUANTITATIVE CRITERIA FOR SMME's
| SIZE | TOTAL ANNUAL TURNOVER (Vat excluded) | TOTAL ASSET VALUE (Fixed property Excluded) | TOTAL NUMBER OF FULL-TIME EMPLOYEES |
| Less than | Less than | Less than |
| Medium | R 25.0 million | R 5.0 million | 51 - 200 |
| Small | R 5.0 million | R 1.0 million | 5 - 50 |
| Micro | R 1.25 million | R 0.25 million | 1 - 4 |
How do I benefit?
In terms of the DCCS, exporters of certain prescribed textile and clothing products can earn duty credits based on exports of these products. A duty credit certificate indicating the value of the duty credits will grant the participant credit to this value on duties payable by him on the importation of certain prescribed textile and clothing products.
Who do I contact?
the dti Customer Contact Centre will be able to assist you with queries regarding this and other incentives.
Tel: 0861 843 384
International Tel: +27 (12) 394 9500
Fax: 0861 843 888
International Fax: +27 (12) 394 9501
| 
