“excise duty” means any duty leviable under Part 2 of Schedule No. 1 on any goods imported into or manufactured in the Republic;
[Definition of “excise duty” substituted by section 1 of Act 84 of 1987 and section 90 of Act 35 of 2007 effective on 1 April 2012]
“excise value” means value as defined in section 69;
“export duty” means any duty leviable under Part 6 of Schedule No. 1 on goods exported from the Republic;
[Definition of “export duty” inserted by section 11(a) of Act 33 of 2019]
“exporter” includes any person who, at the time of exportation –
(a) owns any goods exported;
(b) carries the risk of any goods exported;
(c) represents that or acts as if he is the exporter or owner of any goods exported;
(d) actually takes or attempts to take any goods from the Republic;
(e) is beneficially interested in any way whatever in any goods exported;
(f) acts on behalf of any person referred to in paragraph (a), (b), (c), (d) or (e),
and, in relation to imported goods, includes the manufacturer, supplier or shipper of such goods or any person inside or outside the Republic representing or acting on behalf of such manufacturer, supplier or shipper;
[Definition of “exporter” substituted by section 1 of Act 112 of 1977]
“fuel levy” means, subject to subsection (4), any duty leviable under Part 5A of Schedule No. 1 on any fuel levy goods which have been manufactured in or imported into the Republic;
[Definition of “fuel levy” inserted by section 1 of Act 84 of 1987 and substituted by section 85 of Act 31 of 2005 effective on 1 April 2006]
“fuel levy goods” means, subject to subsection (4), any goods specified in Part 5A of Schedule No. 1, except any goods specified in any item of that Part for which a free rate of duty is prescribed as contemplated in section 37A(1)(a), which have been manufactured in or imported into the Republic;
[Definition of “fuel levy goods” inserted by section 1 of Act 84 of 1987 and substituted by section 113 of Act 60 of 2001 and section 85 of Act 31 of 2005 effective on 1 April 2006]
“goods” includes-
(a) anything classifiable within any heading or subheading of Part 1 of Schedule No. 1; and
(b) generally all wares, articles, merchandise, animals, currency, matter or things;
[Definition of “goods” substituted by section 1 of Act 98 of 1970 and section 22 of Act 61 of 2008 effective on 21 October 2008]
“health promotion levy” means any duty leviable under Part 7 of Schedule No. 1 on any goods which have been manufactured in or imported into the Republic;
[Definition of “health promotion levy” inserted by section 15 of Act 14 of 2017 effective on 1 April 2018]
“health promotion levy goods” means any goods specified in Part 7 of Schedule No. 1 which have been manufactured in or imported into the Republic;
[Definition of “health promotion levy goods” inserted by section 15 of Act 14 of 2017 effective on 1 April 2018]
“home consumption” means consumption or use in the Republic;