“person” includes an insolvent estate, the estate of a deceased person and any trust;

[Definition of “person” inserted by section 4 of Act 36 of 2007]

“plant” includes vessels, utensils, appliances and fittings;

“prescribed” means prescribed by this Act;

“regulation” means a regulation made by the Minister under this Act;

“Road Accident Fund levy” means, subject to subsection (4), any duty leviable under Part 5B of Schedule No. 1 on any Road Accident Fund levy goods which have been manufactured in or imported into the Republic;

[Definition of “Road Accident Fund levy” inserted by section 85 of Act 31 of 2005 effective on 1 April 2006]

“Road Accident Fund levy goods” means, subject to subsection (4), any goods specified in Part 5B of Schedule No. 1;

[Definition of “Road Accident Fund levy goods” inserted by section 85 of Act 31 of 2005 effective on 1 April 2006]

“SACU” means the Southern African Customs Union between the Republic of Botswana, the Kingdom of Lesotho, the Republic of Namibia, the Republic of South Africa and the Kingdom of eSwatini;

[Definition of “SACU” inserted by section 66(c) of Act 32 of 2004 and substituted by section 11(b) of Act 33 of 2019]

“SACU Agreement” means the Southern African Customs Union Agreement published in Schedule No. 10;

[Definition of “SACU Agreement” inserted by section 66 of Act 32 of 2004]

“South African Revenue Service” means the South African Revenue Service established by section 2 of the South African Revenue Service Act, 1997.

[Definition of “South African Revenue Service” inserted by section 34 of Act 34 of 1997]

“State warehouse” means any premises provided by the State for the deposit of goods for the security thereof and of the duties due thereon, or pending compliance with the provisions of any law in respect of such goods;