“land” includes off-loading from any vehicle;

“illicit goods”, in relation to imported or excisable goods, surcharge goods, fuel levy goods, environmental levy goods, Road Accident Fund levy goods or health promotion levy goods, means any such goods in respect of which any contravention under this Act has been committed, and includes any pre.paration or other product made wholly or in part from spirits or other materials which were illicit goods;

[Definition of “illicit goods” substituted by section 1(e) of Act 105 of 1969, by section 1(d) of Act 112 of 1977, by section 1(1)(f) of Act 84 of 1987, by section 1(f) of Act 59 of 1990 and by section 5 of Act 4 of 2026]

“health promotion levy goods” means any goods specified in Part 7 of Schedule No. 1 which have been manufactured in or imported into the Republic;

[Definition of “health promotion levy goods” inserted by section 15 of Act 14 of 2017 effective on 1 April 2018]

“goods” includes-

(a)     anything classifiable within any heading or subheading of Part 1 of Schedule No. 1; and

(b)     generally all wares, articles, merchandise, animals, currency, matter or things;

[Definition of “goods” substituted by section 1 of Act 98 of 1970 and section 22 of Act 61 of 2008 effective on 21 October 2008]

“excisable goods” means any goods specified in Part 2 of Schedule No. 1 imported into or manufactured in the Republic;

[Definition of “excisable goods” substituted by section 90 of Act 35 of 2007 effective on 1 April 2012]

“crew” includes every person (except the master or pilot) employed in any capacity on board any ship or aircraft;

“Controller”, in relation to any area or any matter, means the officer designated by the Commissioner to be the Controller of Customs and Excise in respect of that area or matter and includes an officer acting under the control or direction of any officer so designated by the Commissioner;

[Definition of “Controller” inserted by section 1 of Act 57 of 1966]

“common customs area” means the combined areas of the Member States of SACU;

[Definition of “common customs area” inserted by section 1 of Act 84 of 1987 and substituted by section 66 of Act 32 of 2004]

“container depot” means any container depot contemplated in section 6 (1)(hB);

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

“container terminal” means any container terminal contemplated in section 6 (1)(hA);

[Definition of “container terminal” inserted by section 1 of Act 71 of 1975]