“fuel levy” means, subject to subsection (4), any duty leviable under Part 5A of Schedule No. 1 on any fuel levy goods which have been manufactured in or imported into the Republic;
[Definition of “fuel levy” inserted by section 1 of Act 84 of 1987 and substituted by section 85 of Act 31 of 2005 effective on 1 April 2006]
“fuel levy goods” means, subject to subsection (4), any goods specified in Part 5A of Schedule No. 1, except any goods specified in any item of that Part for which a free rate of duty is prescribed as contemplated in section 37A(1)(a), which have been manufactured in or imported into the Republic;
[Definition of “fuel levy goods” inserted by section 1 of Act 84 of 1987 and substituted by section 113 of Act 60 of 2001 and section 85 of Act 31 of 2005 effective on 1 April 2006]
“health promotion levy” means any duty leviable under Part 7 of Schedule No. 1 on any goods which have been manufactured in or imported into the Republic;
[Definition of “health promotion levy” inserted by section 15 of Act 14 of 2017 effective on 1 April 2018]
“home consumption” means consumption or use in the Republic;
“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]
“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;
“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]