“importer” includes any person who, at the time of importation –

(a)     owns any goods imported;

(b)     carries the risk of any goods imported;

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

(d)     actually brings any goods into the Republic;

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

[Paragraph (e) amended by section 9 of Act 24 of 2020]

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