“arrangement” includes any transaction, operation, scheme or understanding, whether enforceable or not, including all steps and transactions by which it is carried into effect;
Category: Customs and Excise Act No. 91 of 1964
“Binding origin determination” definition of section 49 of Customs Act
“binding origin determination” means an origin determination binding on the Commissioner when it is issued to the applicant after compliance with the provisions of this subsection and the rules;
“Biodiesel” definition of section 37B of Customs Act
“biodiesel” means a biofuel as specified in and described in any note to any heading or in any subheading of Part 1 of Schedule No. 1, any item of Section A of Part 2 or Part 5 of the said Schedule No. 1 or any item of Schedule No. 3, 4, 5 or 6 capable of use as a substitute for or an additive to distillate fuel;
“Bioethanol” definition of section 37B of Customs Act
“bioethanol” means a biofuel as specified in and described in any note to any heading or in any subheading of Part 1 of Schedule No. 1, any item of Section A of Part 2 or Part 5 of the said Schedule no. 1 or any item of Schedule No. 3, 4, 5 or 6 capable of use as a substitute for or additive to petrol;
“Biofuel” definition of section 37B of Customs Act
“biofuel” means any goods used as liquid fuel manufactured from any vegetable or other material, not being any material from which mineral fuels, oils or other goods are obtained as provided in Chapter 27 of Part 1 of Schedule No. 1;
“Buying commission” definition of section 65(9) of Customs Act
(9) For the purposes of sections 66 and 67, unless the context otherwise indicates –
“buying commission” means any fee paid by an importer to the importer’s agent for the service of representing the importer abroad in the purchase of the goods being valued;
[Definision of ”buying commission” substituted by section 96 of Act 60 of 2008]
“Carriage” definition of section 47B of Customs Act
“carriage” means carriage by air;
“Chargeable aircraft” definition of section 47B of Customs Act
“chargeable aircraft” means an aircraft designed or adapted to carry any person in addition to the flight crew;
“Chargeable passenger” definition of section 47B of Customs Act
“chargeable passenger”, subject to the provisions of subsection (3), means every passenger on a chargeable aircraft departing from an airport in the Republic to a destination in a territory outside the Republic;
“Circumvention” definition of section 46A of Customs Act
“circumvention” includes any circumvention of any provision of an enactment by –
(a) trans-shipment, rerouting, false declaration concerning the country or place of origin or falsification of official documents; or
(b) making any false declaration concerning fibre content, quantities, description or classification of goods;
[Definition of “circumvention” substituted by section 18 of Act 32 of 2005]