“passenger” means a person arriving on an aircraft from a place outside the Republic or departing on an aircraft to a place outside the Republic and includes, unless the context otherwise indicates, a crew member.
Author: admin_kmos
“Operator” definition of section 7A of Customs Act
“operator” means the person having the management of an aircraft at any time, and includes any airline or the person who owns or hires such aircraft or in whose name the aircraft is registered in terms of the regulations made under the Aviation Act, 1962 (Act No. 74 of 1962);
“Agricultural distiller” definition of section 1 of Customs Act
“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” definition of section 1 of Customs Act
“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]
“Commissioner” definition of section 1 of Customs Act
“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]
“Customs duty” definition of section 1 of Customs Act
“customs duty” means any duty leviable under Part 1 of Schedule No. 1 or Schedule No. 2 on goods imported into the Republic;
[Definition of “customs duty” substituted by section 1 of Act 105 of 1969, section 1 of Act 112 of 1977, section 1 of Act 84 of 1987, section 1 of Act 59 of 1990, section 66 of Act 32 of 2004 and section 90 of Act 35 of 2007 effective on 1 April 2012]
“Degrouping depot” definition of section 1 of Customs Act
“degrouping depot” means any degrouping depot for air cargo contemplated in section 6(1)(hC) and licensed under the provisions of this Act;
[Definition of “degrouping depot” inserted by section 131 of Act 45 of 2003]
“Degrouping operator” definition of section 1 of Customs Act
“degrouping operator” means the licensee of a degrouping depot;
[Definition of “degrouping operator” inserted by section 131 of Act 45 of 2003]
“Depot operator” definition of section 1 of Customs Act
“depot operator” means the person having charge of any container depot;
[Definition of “depot operator” inserted by section 1 of Act 71 of 1975]
“Duty” definition of section 1 of Customs Act
“duty” means any duty leviable under this Act and, subject to-
(a) section 47B, any passenger tax leviable under that section;
(b) Chapter VA, any environmental levy leviable under that Chapter; and
(c) Chapter VB, any health promotion levy leviable under that Chapter;
[Definition of “duty” substituted by section 58 of Act 30 of 2000, section 131 of Act 45 of 2003 and section 15 of Act 14 of 2017 effective on 1 April 2018]