“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]

“excisable goods” means any goods specified in Part 2 of Schedule No. 1 imported into or manufactured in the Republic;

[Definition of “excisable goods” substituted by section 90 of Act 35 of 2007 effective on 1 April 2012]

“crew” includes every person (except the master or pilot) employed in any capacity on board any ship or aircraft;

“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]