"agreement" means the agreement between the Commissioner and the degrouping operator contemplated in section 64G(2)(a)(ii);

"cargo" means goods imported by air;

"customs and excise laws and procedures" shall have the meaning assigned thereto in rule 60.01(1);

"discrepant package" includes any damaged, ullaged or pilfered package;

"electronically submitted" and cognate expressions relating to electronic communication means the electronic communication between a user and the Commissioner, the Controller or an officer in accordance with the provisions of section 101A, its rules, the user agreement contemplated in that section and the user manual referred to in such agreement;

"excess goods" means goods in excess of manifested activities or excess unmanifested goods;

"goods" means goods as defined in section 1 imported by air, which in relation to the activities in a degrouping depot are consolidated as contemplated in section 6(1)(hC) and are degrouped in such depot;

"person" includes a person as defined in rule 60.01(1);

"shortage" includes any goods shortlanded, shortshipped or shortpacked according to manifested quantities;

"the Act" includes any provision of "this Act" as defined in section 1;

"transit shed" means a transit shed for goods imported by aircraft contemplated in sections 6(1)(g), 44(4) and 44(5C);

"transit shed operator" means the person in control of a transit shed;