(2)     In this section, except in the definition of “package”, and in sections 4, 6, 7, 18, 38, 44, 64A, 87(2) and 107,

“container” means transport equipment of tariff heading 86.09 –

(a)     having an internal volume of not less than one cubic metre; and

(b)     designed for the transport of goods by any means of carriage, without intermediate reloading,

and in this Act “containerized” has a corresponding meaning.

[Subsection (2) added by section 1 of Act 71 of 1975 and amended by section 46 of Act 53 of 1999 and section 10 of Act 9 of 2007]

(3)     For the purposes of the SACU Agreement-

(a)     “customs duty” includes, except for the purposes of articles 32, 33 and 34 of the said agreement, any duty leviable under Part 3, 5, 7 or 8 of Schedule No. 1 on goods imported; and

(b)     “excise duty” includes, except for the purposes of articles 32, 33 and 34 of the said agreement, any duty leviable under Part 3, 5, 7 or 8 of Schedule No. 1 on goods manufactured in the common customs area.

[Subsection (3) added by section 1 of Act 112 of 1977, substituted by section 1 of Act 84 of 1987, amended by section 1 of Act 68 of 1989 and section 1 of Act 59 of 1990 and substituted by section 66 of Act 32 of 2004 and section 15 of Act 14 of 2017 effective on 1 April 2018]

(4)     Except as otherwise provided in this section or in any other section or as may be provided in any Schedule or rule, any provision in this Act for fuel levy, fuel levy goods or Part 5 of Schedule No. 1 shall be deemed to include in that provision, in respect of –

(a)     fuel levy, the Road Accident Fund levy;

(b)     fuel levy goodsection Road Accident Fund levy goods; or

(c)     Part 5 of Schedule No. 1. Part 5A and Part 5B of that Schedule.

[Subsection (4) inserted by section 85 of Act 31 of 2005 effective on 1 April 2006]

(5)     The expression ‘goods under customs control’, ‘goods subject to customs control’ or ‘goods under control of the Commissioner’ and any cognate expression shall, unless the context otherwise indicates, be deemed to include, but is not limited to-

(a)     any ship, vehicle or container contemplated in section 1(2) that is entering or leaving the Republic;

(b)     any goods to which this Act relates that are-

(i)      on any ship or vehicle or in any container contemplated in section 1(2) that is entering or leaving the Republic;

(ii)     in, on or at any premises licensed, registered or approved, or which should have been so licensed, registered or approved, for any purpose in terms of this Act;

(iii)    in, on or at any premises or at any place appointed, prescribed or designated in terms of section 6;

(iv)    in transit within or through the Republic or conveyed for transhipment to any place outside the Republic in such manner as may be specified by rule;

(v)     in, on or at a State warehouse or any place deemed in terms of section 43(2) to be a State warehouse;

(vi)    in, on or at any place where goods are kept after having been detained or seized under the provisions of this Act; or

(vii)   deemed in terms of any provision of this Act to be under customs control,

whether or not declared in terms of any provision of this Act or, if so declared, whether or not release thereof has been granted.

[Subsection (5) added by section 7 of Act 21 of 2006 effective on 15 January 2008 and substituted by s.22 of Act 61 of 2008]

(5A)   A reference in—

(a)     section 4 to the expression “Department of Trade and Industry or the Economic Development Department” or “Department of Trade and Industry and Economic Development” must be read as a reference to “Department of Trade, Industry and Competition”;

(b)     sections 21A, 43, 48, 49, 53, 55, 56, 56A, 57, 75 and 114 to the expression “Trade and Industry” must be read as a reference to “Trade, Industry and Competition”; and

(c)     section 48 to the expression “Minister of Trade and Industry and for Economic Coordination” must be read as a reference to ‘‘Minister of Trade, Industry and Competition.

[Subsection (5A) inserted by section 11 of Act 21 of 2021 effective on 19 January, 2022]