“circumvention” includes any circumvention of any provision of an enactment by –

(a)    trans-shipment, rerouting, false declaration concerning the country or place of origin or falsification of official documents; or

(b)     making any false declaration concerning fibre content, quantities, description or classification of goods;

[Definition of “circumvention” substituted by section 18 of Act 32 of 2005]