means the Commissioner for Customs and Excise referred to in section 1 of “Commissioner” the Customs and Excise Act; means - “customs authority” (a) the Commissioner; or (b) an officer, acting under the direction and control of the Commissioner; and Excise means the Customs and Excise Act, 1998 (Act No. 20 of 1998); “Customs Act” means a statement, in which the exporter declares the export levy goods “customs declaration” and other information required in respect of such a declaration; means a levy imposed on export levy goods destined for export from Namibia; “export levy” levy means goods referred to in section 7 as goods subject to an export levy; “export goods” means to take or cause to be taken out of Namibia; “export” means a person who exports export levy goods including any person who, at the time “exporter” of export - (a) owns goods to be exported; (b) carries the risk in respect of such goods exported; (c) represents that or acts as if he or she is the exporter or owner of such goods exported; (d) actually takes or attempts to take such goods from Namibia; (e) has a beneficial interest in any way in such goods exported; or (f) acts on behalf of any person referred to in paragraph (a), (b), (c), (d) or (e) above; means merchandise, articles, products, supplies, commodities, substances, documents “goods” or any other things capable of being transported; means the Minister responsible for finance; “Minister” means an officer referred to in section 1 of the Customs and Excise Act; “officer” means a natural or juristic person; “person” means a refund of an export levy referred to in section 15; “refund” includes a regulation or a Schedule made or issued under this Act; “this Act” of means - “time export” (a) if the export levy goods are to be exported by vessel, air or rail, not later than one hour before the goods are delivered to - (i) a container terminal, container or cargo depot, or goods shed to be loaded for export by vessel or air; or
“Commissioner” means the Commissioner for Customs and Excise referred to in section 1 of the Customs and Excise Act; “customs authority” means - (a) the Commissioner; or (b) an officer, acting under the direction and control of the Commissioner; “Customs and Excise Act” means the Customs and Excise Act, 1998 (Act No. 20 of 1998); “customs declaration” means a statement, in which the exporter declares the export levy goods and other information required in respect of such a declaration; “export levy” means a levy imposed on export levy goods destined for export from Namibia; “export levy goods” means goods referred to in section 7 as goods subject to an export levy; “export” means to take or cause to be taken out of Namibia; “exporter” means a person who exports export levy goods including any person who, at the time of export - (a) owns goods to be exported; (b) carries the risk in respect of such goods exported; (c) represents that or acts as if he or she is the exporter or owner of such goods exported; (d) actually takes or attempts to take such goods from Namibia; (e) has a beneficial interest in any way in such goods exported; or (f) acts on behalf of any person referred to in paragraph (a), (b), (c), (d) or (e) above; “goods” means merchandise, articles, products, supplies, commodities, substances, documents or any other things capable of being transported; “Minister” means the Minister responsible for finance; “officer” means an officer referred to in section 1 of the Customs and Excise Act; “person” means a natural or juristic person; “refund” means a refund of an export levy referred to in section 15; “this Act” includes a regulation or a Schedule made or issued under this Act; “time of export” means - (a) if the export levy goods are to be exported by vessel, air or rail, not later than one hour before the goods are delivered to - (i) a container terminal, container or cargo depot, or goods shed to be loaded for export by vessel or air; or
Export%20Levy%20Act%202%20of%202016.docx