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In force2024 Revised Edition

Part · Preliminary

4. Interpretation

In this Act, unless the context otherwise requires —

“charges” means the exit charges and entry charges payable under section 6(1);

“Controller” means the Controller of Customs and Excise appointed under section 3(1) of the Customs Order, 2006 (S 39/2006);

“driver” means a driver of a vehicle;

Exit and Entry Charges 6

“electronic transaction form” means a form on the system for the purpose of carrying out a transaction with the Controller;

“Minister” means the Minister responsible for the administration of this Act;

“officer of customs” has the same meaning assigned to it in section 2(1) of the Customs Order, 2006 (S 39/2006);

“senior officer of customs” has the same meaning assigned to it in section 2(1) of the Customs Order, 2006 (S 39/2006);

“system” means the electronic transaction system established by the

Controller under section 8(1);

“transaction” means, in relation to the system, the making of any application or submission to the Controller;

“vehicle” has the same meaning assigned to it in section 2(1) of the

Road Traffic Act (Chapter 68).

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