“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]
“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 terminal” means any container terminal contemplated in section 6 (1)(hA);
[Definition of “container terminal” 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]
1. Definitions
(1) In this Act, unless the context otherwise indicates, any reference to customs and excise or matters relating thereto, shall be deemed to include a reference to-
(a) surcharge and fuel levy or matters relating thereto;
(b) air passenger tax or matters relating thereto in so far as those provisions can be applied and subject to the provisions of section 47B;
(c) environmental levy or matters relating thereto in so far as those provisions can be applied and subject to the provisions of Chapter VA; and
(d) health promotion levy or matters relating thereto in so far as those provisions can be applied and subject to the provisions of Chapter VB; and-
[Words preceding the definition of “agricultural distiller” substituted by section 15 of Act 14 of 2017 effective on 1 April 2018.]
DEFINITIONS