“bill of entry” includes any SAD form, except as otherwise provided in any Schedule, rule or the Schedule to the rules;

[Definition of “bill of entry” inserted by section 7 of Act 21 of 2006 with effect from 1 October 2006]

“Commissioner” means the Commissioner for the South African Revenue Service;

[Definition of “Commissioner” inserted by section 1 of Act 98 of 1980 and substituted by section 34 of Act 34 of 1997]

“customs duty” means any duty leviable under Part 1 of Schedule No. 1 or Schedule No. 2 on goods imported into the Republic;

[Definition of “customs duty” substituted by section 1 of Act 105 of 1969, section 1 of Act 112 of 1977, section 1 of Act 84 of 1987, section 1 of Act 59 of 1990, section 66 of Act 32 of 2004 and section 90 of Act 35 of 2007 effective on 1 April 2012]

“degrouping  depot”  means  any  degrouping depot for air cargo contemplated in section 6(1)(hC) and licensed under the provisions of this Act;

[Definition of “degrouping depot” inserted by section 131 of Act 45 of 2003]

“degrouping operator” means the licensee of a degrouping depot;

[Definition of “degrouping operator” inserted by section 131 of Act 45 of 2003]

“depot operator” means the person having charge of any container depot;

[Definition of “depot operator” inserted by section 1 of Act 71 of 1975]

“duty” means any duty leviable under this Act and, subject to-

(a)     section 47B, any passenger tax leviable under that section;

(b)     Chapter VA, any environmental levy leviable under that Chapter; and

(c)     Chapter VB, any health promotion levy leviable under that Chapter;

[Definition of “duty” substituted by section 58 of Act 30 of 2000, section 131 of Act 45 of 2003 and section 15 of Act 14 of 2017 effective on 1 April 2018]

“entry for home consumption” includes entry under any item in Schedule No. 3, 4 or 6;

[Definition of “entry for home consumption” substituted by section 1 of Act 105 of 1969 and section 1 of Act 59 of 1990]

“environmental levy” means any duty leviable under Part 3 of Schedule No. 1 on any goods which have been manufactured in or imported into the Republic; and

[Definition of “environmental levy” inserted by section 131 of Act 45 of 2003]

“environmental levy goods” means any goods specified in Part 3 of Schedule No. 1 which have been manufactured in or imported into the Republic.

[Definition of “environmental levy goods” inserted by section 131 of Act 45 of 2003]