‘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.
Category: Definitions – Customs and Excise
“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;
“Distillate fuel” or “diesel” definition of section 37B of Customs Act
“distillate fuel” or “diesel” means distillate fuel defined in the Notes to Chapter 27 of Part 1 of Schedule No 1 and liable to customs duty as specified in the said Part 1 and to excise duty and fuel levy as specified in Section A of Part 2 and Part 5, respectively, of Schedule No. 1;
“Manufacture” definition of section 37B of Customs Act
“manufacture” in relation to biofuel includes mixing biofuel with distillate fuel or petrol;
“Petrol” definition of section 37B of Customs Act
“petrol” means petrol as defined in the Notes to Chapter 27 of Part 1 of Schedule No 1 and liable to customs duty as specified in the said Part 1 and to excise duty and fuel levy as specified in Section A of Part 2 and Part 5, respectively, of Schedule No. 1.
“Biodiesel” definition of section 37B of Customs Act
“biodiesel” 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 an additive to distillate fuel;
“Biofuel” definition of section 37B of Customs Act
“biofuel” means any goods used as liquid fuel manufactured from any vegetable or other material, not being any material from which mineral fuels, oils or other goods are obtained as provided in Chapter 27 of Part 1 of Schedule No. 1;
“Special Economic Zone” or “SEZ” definition of section 21A of Customs Act
‘Special Economic Zone’ or ‘SEZ’ means-
(a) an area designated by the Minister of Trade and Industry in terms of the Manufacturing Development Act, 1993 (Act No. 187 of 1993), as an industrial development zone and which is in terms of section 39(2) of the Special Economic Zones Act regarded to be an SEZ designated under that Act; or
(b) an area designated as a Special Economic Zone in terms of section 23(6) of the Special Economic Zones Act;
[Definition of ‘Special Economic Zone’ or ‘SEZ’ inserted by section 16 of Act 16 of 2016 effective on 19 January 2017]
“Special Economic Zone Act” definition of section 21A of Customs Act
‘Special Economic Zones Act’ means the Special Economic Zones Act, 2014 (Act No. 16 of 2014).
[Definition of ‘Special Economic Zones Act’ inserted by section 16 of Act 16 of 2016 effective on 19 January 2017]
“SEZ operator”, “CCA enterprise” definition of section 21A of Customs Act
‘SEZ operator’, ‘CCA enterprise’ or any other expression as may be necessary, relating to any activity inside or outside an SEZ or a CCA shall have the meaning assigned thereto in any Schedule or rule;
[Definition of ‘SEZ operator’, ‘CCA enterprise’ inserted by section 16 of Act 16 of 2016 effective on 19 January 2017]