‘user agreement’, means the agreement entered into between the registered user and the Commissioner.
“Registered user” definition of section 101A of Customs Act
‘registered user’ means a person registered in terms of the provisions of subsection (3);
“Computer system” definition of section 101A of Customs Act
‘computer system’, means a device or collection of devices, including input and output devices and capable of being used with external files which contain computer programmes, electronic instructions, input and output data that performs logic, arithmetic, data storage and retrieval, communication control and other functions;
“Addressee” definition of section 101A of Customs Act
‘addressee’, means a person who is intended by the originator to receive the electronic message, but does not include an intermediary;
“Officer” definition of section 77A of Customs Act
‘officer’ includes, depending on the context, an officer who is delegated by the Commissioner and acts on behalf of the Commissioner as contemplated in section 3(2);
“Commissioner” definition of section 77A of Customs Act
‘Commissioner’ includes, depending on the context, the delegated officer who made the decision in dispute against which an appeal is lodged;
“Day” definition of section 77A of Customs Act
‘day’ means any day other than a Saturday, Sunday or a public holiday: Provided that the days between 16 December of a year and 15 January of the following year, both inclusive, shall not be taken into account in determining days or the period allowed for complying with any provision in this Part or the rules;
“Decision” definition of section 77A of Customs Act
‘decision’ includes-
(a) any determination or other act of an administrative nature for the purposes of this Act;
(b) any amendment or withdrawal or withdrawal and making of a decision; and
(c) any refusal to take a decision;
“Officer” definition of section 77A of Customs Act
“SARS” definition of section 77A of Customs Act
‘SARS’ means the South African Revenue Service;