“agricultural distiller” means any owner or occupier of a farm in the Republic who –

(a)     is licensed to keep a still on such farm; and

(b)     is licensed to distill spirits exclusively from prescribed fresh fruit grown by him on such farm;

[Definition of “agricultural distiller” substituted by section 1 of Act 59 of 1990, section 1 of Act 19 of 1994 and section 57 of Act 30 of 1998]

“bill of entry” includes any SAD form, except as otherwise provided in any Schedule, rule or the Schedule to the rules;

[Definition of “bill of entry” inserted by section 7 of Act 21 of 2006 with effect from 1 October 2006]

“Carbon Tax Act” means an Act of Parliament that makes provision for a carbon tax;

[Definition of “Carbon Tax Act” inserted by section 20 read with Sch. 3 of Act 15 of 2019]

“Commissioner” means the Commissioner for the South African Revenue Service;

[Definition of “Commissioner” inserted by section 1 of Act 98 of 1980 and substituted by section 34 of Act 34 of 1997]

“common customs area” means the combined areas of the Member States of SACU;

[Definition of “common customs area” inserted by section 1 of Act 84 of 1987 and substituted by section 66 of Act 32 of 2004]

“container depot” means any container depot contemplated in section 6 (1)(hB);

[Definition of “container depot” inserted by section 1 of Act 71 of 1975]

“container operator” means any person providing international transportation of containerized goods, and approved by the Commissioner, under section 96A, for operating containers in the Republic;

[Definition of “container operator” inserted by section 1 of Act 71 of 1975 and substituted by section 1 of Act 89 of 1984]

“container terminal” means any container terminal contemplated in section 6 (1)(hA);

[Definition of “container terminal” inserted by section 1 of Act 71 of 1975]

“Controller”, in relation to any area or any matter, means the officer designated by the Commissioner to be the Controller of Customs and Excise in respect of that area or matter and includes an officer acting under the control or direction of any officer so designated by the Commissioner;

[Definition of “Controller” inserted by section 1 of Act 57 of 1966]