“Enactment” definition of section 46A of Customs Act

“enactment” includes the provisions of any legislative act by a government of a country providing for preferential tariff treatment, any administrative requirements of the customs administration of such country, any legislation or agreement incorporated by reference in such provisions and any amendment to such provisions, requirements, legislation or agreement, kept by the Commissioner as contemplated in subsection (2);

“Obtained”, “produced” or “manufactured” definition of section 46A of Customs Act

“obtained”, “produced” or “manufactured”, and any cognate expression in respect of any goods, includes those goods supplied by a supplier;

[Definition of “obtained” inserted by section 10 of Act 36 of 2007]

“Preferential tariff treatment” definition of section 46A of Customs Act

“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;

“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]

“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