32. Registration of importers and agencies in respect of goods made dutiable

Terms defined in s 3

• goods

  goods

  Defined · s 3

  “goods” includes animals, birds, fish, plants and all kinds of movable property;

  Open s 3
• importer

  importer

  Defined · s 3

  “importer” includes and applies to any owner or other person for the time being possessed of or beneficially interested in any goods at and from the time of importation thereof until the goods are duly removed from customs control;

  Open s 3
• senior officer of customs

  senior officer of customs

  Defined · s 3

  “senior officer of customs” means —(a)the Director‑General;(b)any Deputy Director‑General of Customs or Assistant Director‑General of Customs appointed under section 4(2);(c)any senior officer of customs appointed under section 4(4);(d)any officer of customs conferred with the powers of a senior officer of customs under section 5(3); and(e)any police officer having the powers of a senior officer of customs by virtue of section 7(a);

  Open s 3