“preferential tariff treatment” means the non-reciprocal preferential tariff treatment of goods exported from the Republic allowed on importation into any country in terms of and on compliance with the requirements of any enactment of the government of such country;
Category: Definitions – Customs and Excise
“Producer” or “manufacturer” definition of section 46A of Customs Act
“producer” or “manufacturer” of goods includes a supplier of those goods;
[Definition of “producer” inserted by section 10 of Act 36 of 2007]
“Supplier” definition of section 46A of Customs Act
“supplier” means a supplier of goods as prescribed in the rules and includes, where any such rule so provides, a producer or manufacturer of goods;
[Definition of “supplier” inserted by section 10 of Act 36 of 2007]
“Transshipment” definition of section 46A of Customs Act
“transshipment” has the meaning assigned thereto in section 113 (b)(4) of the African Growth and Opportunity Act contained in the Trade and Development Act of 2000 of the United States of America, kept by the Commissioner as contemplated in subsection (2).
“Circumvention” definition of section 46A of Customs Act
“circumvention” includes any circumvention of any provision of an enactment by –
(a) trans-shipment, rerouting, false declaration concerning the country or place of origin or falsification of official documents; or
(b) making any false declaration concerning fibre content, quantities, description or classification of goods;
[Definition of “circumvention” substituted by section 18 of Act 32 of 2005]
“Incomplete bill of entry” definition of section 39B of Customs Act
‘incomplete bill of entry’ means a bill of entry containing at least the particulars as specified in subsection (5)(a) and prescribed by rule or determined in a specific instance;
“Periodic bill of entry” definition of section 39B of Customs Act
‘periodic bill of entry’ means a supplementary bill of entry in respect of a previously delivered provisional or an incomplete bill of entry, which is delivered to the Commissioner periodically within the period prescribed in section 39C;
“Provisional bill of entry” definition of section 39B of Customs Act
‘provisional bill of entry’ means a bill of entry containing all the particulars as set out on the prescribed form, but provisionally declaring certain particulars subject to delivery of a supplementary bill of entry by means of which the provisional particulars are corrected; and
“Supplementary bill of entry” definition of section 39B of Customs Act
‘supplementary bill of entry’ means a bill of entry that corrects a provisional bill of entry or completes an incomplete bill of entry and which, as contemplated in subsection (10), together with the provisional or incomplete bill of entry, complies with the requirements of section 39 and any other provision of this Act relating to the entry of the goods concerned.
“Bioethanol” definition of section 37B of Customs Act
“bioethanol” means a biofuel as specified in and described in any note to any heading or in any subheading of Part 1 of Schedule No. 1, any item of Section A of Part 2 or Part 5 of the said Schedule no. 1 or any item of Schedule No. 3, 4, 5 or 6 capable of use as a substitute for or additive to petrol;