"importer"

incIudes any person who, at the relevant time—

(a)	is the owner or is in control or possession of any goods imported or to be imported into the Republic;

(b)	carries the risk for any goods so imported or to be so imported;

(c)	represents that or acts as if he or she is the importer or owner of any goods so imported or to be so imported;

(d)	actually brings or attempts to bring any goods into the Republic;

(e)	has a beneficial interest, in any manner or of any nature whatsoever, in any goods so imported or to be so imported;

(f)	acts on behalf of any person referred to in paragraph (a), (b), (c), (d) or (e) of this definition,

and "import" and "importation" will be construed accordingly;