‘periodic bill of entry’ means a supplementary bill of entry in respect of a previously delivered provisional or an incomplete bill of entry, which is delivered to the Commissioner periodically within the period prescribed in section 39C;
Category: Customs and Excise Act No. 91 of 1964
“Person” definition of section 101B of Customs Act
“person” means a natural person and juristic person, unless the context otherwise requires;
[Definition of “person” inserted by section 17 of Act 44 of 2014 effective on 20 January 2015]
“Personal information” definition of section 101B of Customs Act
“personal information” has the meaning assigned to it in section 1 of the Protection of Personal Information Act, 2013 (Act 4 of 2013).
[Definition of “personal information” substituted by section 17(b) of Act 44 of 2014 and by section 21 of Act 18 of 2023]
“Petrol” definition of section 37B of Customs Act
“petrol” means petrol as defined in the Notes to Chapter 27 of Part 1 of Schedule No 1 and liable to customs duty as specified in the said Part 1 and to excise duty and fuel levy as specified in Section A of Part 2 and Part 5, respectively, of Schedule No. 1.
“Preferential tariff treatment” definition of section 46A of Customs Act
“preferential tariff treatment” means the non-reciprocal preferential tariff treatment of goods exported from the Republic allowed on importation into any country in terms of and on compliance with the requirements of any enactment of the government of such country;
“Price actually paid or payable” definition of section 65(9) of Customs Act
“price actually paid or payable”, in relation to imported goods, means the total payment made or to be made, either directly or indirectly, by the buyer to or for the benefit of the seller for the goods, but does not include dividends or other payments passing from the buyer to the seller which do no directly relate to the goods;
“Producer” or “manufacturer” definition of section 46A of Customs Act
“producer” or “manufacturer” of goods includes a supplier of those goods;
[Definition of “producer” inserted by section 10 of Act 36 of 2007]
“Provisional bill of entry” definition of section 39B of Customs Act
‘provisional bill of entry’ means a bill of entry containing all the particulars as set out on the prescribed form, but provisionally declaring certain particulars subject to delivery of a supplementary bill of entry by means of which the provisional particulars are corrected; and
“Registered user” definition of section 101A of Customs Act
‘registered user’ means a person registered in terms of the provisions of subsection (3);
“Reward” definition of section 47B of Customs Act
“reward”, in relation to the carriage of any person, includes any form of consideration received or to be received wholly or partly in connection with the carriage, irrespective of the person by whom or to whom the consideration has been given or is to be given;