distiller” means any owner or occupier of a farm in Namibia and who is licensed “agricultural under this Act to keep a still on such farm; control” means measures by which the customs and excise office satisfies itself as “audit-based to the accuracy and authenticity of declarations through the examination of the relevant books, records, business systems and commercial information held by persons concerned; [definition of control” inserted by Act 17 of 2016] “audit-based economic operator” means a legal person registered as an authorised economic “authorised operator in terms of section 18B; [definition of economic operator” inserted by Act 17 of 2016] “authorised of means a bill of entry in the form prescribed by rule and includes a goods “bill declaration in the form so prescribed; declaration” in relation to a ship or an aircraft, means information - (a) submitted prior to or on arrival or departure of a ship or an aircraft which is used for commercial purposes; and (b) which provides the particulars required by the customs and excise office relating to the cargo brought into or removed from the customs territory; [definition of declaration” inserted by Act 17 of 2016] “cargo means the Commissioner for Customs and Excise designated as such under “Commissioner” section 2(2); customs area” means the combined area of Namibia and other territories with the “common governments of which customs union agreements have been concluded under section 56, or deemed to have been so concluded, or have been acceded to by Namibia; depot” means any container depot contemplated in section 6(1)(j); “container operator” means any person providing international transportation of containerized “container goods, and approved by the Commissioner under section 107, for the purpose of operating containers in Namibia; terminal” means any container terminal contemplated in section 6(1)(i); “container in relation to any area or any matter, means the officer designated by the “Controller”, Commissioner in writing to be the Controller of Customs and Excise in respect of a certain specified area or matter, and includes an officer acting under the control or direction of any officer so designated by the Commissioner; includes every person (except the master or pilot) employed in any capacity on board “crew” any ship or aircraft; control” measures applied by the customs and excise office to ensure compliance “customs with customs legislation; [definition of control” inserted by Act 17 of 2016] “customs
“agricultural distiller” means any owner or occupier of a farm in Namibia and who is licensed under this Act to keep a still on such farm; “audit-based control” means measures by which the customs and excise office satisfies itself as to the accuracy and authenticity of declarations through the examination of the relevant books, records, business systems and commercial information held by persons concerned; [definition of “audit-based control” inserted by Act 17 of 2016] “authorised economic operator” means a legal person registered as an authorised economic operator in terms of section 18B; [definition of “authorised economic operator” inserted by Act 17 of 2016] “bill of means a bill of entry in the form prescribed by rule and includes a goods declaration in the form so prescribed; declaration” in relation to a ship or an aircraft, means information - (a) submitted prior to or on arrival or departure of a ship or an aircraft which is used for commercial purposes; and (b) which provides the particulars required by the customs and excise office relating to the cargo brought into or removed from the customs territory; [definition of “cargo declaration” inserted by Act 17 of 2016] “Commissioner” means the Commissioner for Customs and Excise designated as such under section 2(2); “common customs area” means the combined area of Namibia and other territories with the governments of which customs union agreements have been concluded under section 56, or deemed to have been so concluded, or have been acceded to by Namibia; “container depot” means any container depot contemplated in section 6(1)(j); “container operator” means any person providing international transportation of containerized goods, and approved by the Commissioner under section 107, for the purpose of operating containers in Namibia; “container terminal” means any container terminal contemplated in section 6(1)(i); “Controller”, in relation to any area or any matter, means the officer designated by the Commissioner in writing to be the Controller of Customs and Excise in respect of a certain specified area or matter, and includes an officer acting under the control or direction of any officer so designated by the Commissioner; “crew” includes every person (except the master or pilot) employed in any capacity on board any ship or aircraft; “customs control” measures applied by the customs and excise office to ensure compliance with customs legislation; [definition of “customs control” inserted by Act 17 of 2016]