“wine grower” means a farmer who cultivates vines on land in his own occupation and who produces on such land wine from grapes grown on such vines or delivers grapes grown on such vines to a wine-growers’ co-operative agricultural society for the manufacture of wine;

[Definition of “wine-grower” substituted by section 1 of Act 95 of 1965]

“this Act” includes any proclamation, government notice, regulation or rule issued or made or agreement concluded or deemed to have been concluded thereunder, any agreement contemplated in section 49, or any taxation proposal contemplated in section 58 which is tabled in the National Assembly;

[Definition of “this Act” substituted by section 1 of Act 57 of 1966, section 46 of Act 53 of 1999 and section 60 of Act 59 of 2000]

“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]