“exporter” includes any person who, at the time of exportation –

(a)     owns any goods exported;

(b)     carries the risk of any goods exported;

(c)     represents that or acts as if he is the exporter or owner of any goods exported;

(d)     actually takes or attempts to take any goods from the Republic;

(e)     is beneficially interested in any way whatever in any goods exported;

(f)      acts on behalf of any person referred to in paragraph (a), (b), (c), (d) or (e),

and, in relation to imported goods, includes the manufacturer, supplier or shipper of such goods or any person inside or outside the Republic representing or acting on behalf of such manufacturer, supplier or shipper;

[Definition of “exporter” substituted by section 1 of Act 112 of 1977]