“ship” means any ship, vessel or boat (including a flying boat) of any kind whatsoever;

“rule” means a rule made by the Commissioner under this Act;

“pilot”, in relation to any aircraft, means any person having charge of such aircraft;

“officer” means a person employed on any duty relating to customs and excise by order or with the concurrence of the Commissioner, whether such order has been given or such concurrence has been expressed before or after the performance of the said duty;

[Definition of “officer” substituted by section 1 of Act 105 of 1969, section 1 of Act 112 of 1977, section 1 of Act 84 of 1987 and section 1 of Act 59 of 1990]

“master”, in relation to any ship, means any person (other than a pilot) having charge of such ship;

“land” includes off-loading from any vehicle;

“illicit goods”, in relation to imported or excisable goods, surcharge goods or fuel levy goods, means any such goods in respect of which any contravention under this Act has been committed, and includes any preparation or other product made wholly or in part from spirits or other materials which were illicit goods;

[Definition of “illicit goods” substituted by section 1 of Act 105 of 1969, section 1 of Act 112 of 1977, section 1 of Act 84 of 1987 and section 1 of Act 59 of 1990]

“health promotion levy goods” means any goods specified in Part 7 of Schedule No. 1 which have been manufactured in or imported into the Republic;

[Definition of “health promotion levy goods” inserted by section 15 of Act 14 of 2017 effective on 1 April 2018]

“goods” includes-

(a)     anything classifiable within any heading or subheading of Part 1 of Schedule No. 1; and

(b)     generally all wares, articles, merchandise, animals, currency, matter or things;

[Definition of “goods” substituted by section 1 of Act 98 of 1970 and section 22 of Act 61 of 2008 effective on 21 October 2008]

“excisable goods” means any goods specified in Part 2 of Schedule No. 1 imported into or manufactured in the Republic;

[Definition of “excisable goods” substituted by section 90 of Act 35 of 2007 effective on 1 April 2012]