Acts Online

"importer"

incIudes any person who, at the relevant time—

(a)	is the owner or is in control or possession of any goods imported or to be imported into the Republic;

(b)	carries the risk for any goods so imported or to be so imported;

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

(d)	actually brings or attempts to bring any goods into the Republic;

(e)	has a beneficial interest, in any manner or of any nature whatsoever, in any goods so imported or to be so imported;

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

and "import" and "importation" will be construed accordingly;