“illicit goods”, in relation to imported or excisable goods, surcharge goods or fuel levy goods, means any such goods in respect of which any contravention under this Act has been committed, and includes any preparation or other product made wholly or in part from spirits or other materials which were illicit goods;
[Definition of “illicit goods” substituted by section 1 of Act 105 of 1969, section 1 of Act 112 of 1977, section 1 of Act 84 of 1987 and section 1 of Act 59 of 1990]
“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” 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]
“land” includes off-loading from any vehicle;
“L.C.L. container” means any container containing goods consigned from one or more exporters to more than one importer;
[Definition of “L.C.L. container” inserted by section 1 of Act 71 of 1975]
“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]
“master”, in relation to any ship, means any person (other than a pilot) having charge of such ship;
“master”, in relation to any ship, means any person (other than a pilot) having charge of such ship;
“Office” means the Office of the Commissioner for Customs and Excise mentioned in section 1A;
[Definition of “Office” inserted by section 1 of Act 98 of 1980]
“officer” means a person employed on any duty relating to customs and excise by order or with the concurrence of the Commissioner, whether such order has been given or such concurrence has been expressed before or after the performance of the said duty;
[Definition of “officer” substituted by section 1 of Act 105 of 1969, section 1 of Act 112 of 1977, section 1 of Act 84 of 1987 and section 1 of Act 59 of 1990]