Category: Chapter I – Definitions (Customs Act)

“Importer” definition of section 1 of Customs Act

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“importer” includes any person who, at the time of importation –

(a)     owns any goods imported;

(b)     carries the risk of any goods imported;

(c)     represents that or acts as if he is the importer or owner of any goods imported;

(d)     actually brings any goods into the Republic;

(e)      is beneficially interested in any way whatever in any goods imported; or

[Paragraph (e) amended by section 9 of Act 24 of 2020]

(f)      acts on behalf of any person referred to in paragraph (a), (b), (c), (d) or (e);

“International Trade Administration Commission” definition of section 1 of Customs Act

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“International Trade Administration Commission” means the International Trade Administration Commission established by section 7 of the International Trade Administration Act, 2002 (Act No. 71 of 2002);

[Definition of “International Trade Administration Commission” inserted by section 131 of Act 45 of 2003]

“Manufacture” definition of section 1 of Customs Act

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“manufacture”, when used as a noun, includes-

(a)     in the discretion of the Commissioner, any process-

(i)      in the manufacture or assembly of any excisable goods, environmental levy goods, fuel levy goods or Road Accident Fund levy goods;

(ii)     in the conversion of any goods into excisable goods, environmental levy goods, fuel levy goods or Road Accident Fund levy goods;

(iii)    whereby the dutiable quantity or value of any imported goods specified in section B of Part 2 of Schedule No. 1, excisable goods, environmental levy goods, fuel levy goods or Road Accident Fund levy goods is increased in any manner;

(iv)    in the recovery of excisable goods, environmental levy goods, fuel levy goods or Road Accident Fund levy goods from excisable goods or any other goods;

(v)     in the packing or measuring off of any imported goods specified in section B of Part 2 of Schedule No. 1, excisable goods, environmental levy goods, fuel levy goods or Road Accident Fund levy goods; or

(vi)    in the generation of electricity liable to environmental levy; or

(b)     any process as may be prescribed in any Part of Schedule No. 1 wherein such duty or levy is specified; or

(c)     any other process in respect of goods contemplated in paragraph (a) that the Commissioner may prescribe by rule,

and, when used as a verb, has a corresponding meaning; and ‘manufacturer’ has a corresponding meaning;

[Definition of “manufacture” substituted by section 1 of Act 105 of 1969, section 1 of Act 110 of 1979, section 1 of Act 84 of 1987, section 1 of Act 59 of 1990 and section 22 of Act 61 of 2008 effective on 21 Oct 2008]