“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]

“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]