South Africa is however competitive with regard to indirect tax incentives. Although still fledgling, Industrial Development Zones (IDZs) provide investors with the opportunity for exemption from excise duties,VAT and import duty on assets and inputs used in the production of exports. Sector specific indirect tax reductions are also available. The Motor Industrial Development Program (MIDP) for example is an import-export complementation scheme that allows both motor equipment and motor component manufacturers to earn duty credits from exporting that can be used to offset import duties or sold on the open market. Similar but less extensive incentives are also available to exporters of textiles and clothing under the