means an officer as defined in the Customs and Excise Act, 1964 (Act No.91 of 1964) and includes a person in authority delegated by the Commissioner for the South African Revenue Service for the purposes of section 15 of that Act;
[Definition inserted by regulation 2 of Notice No. R.7577, GG54820, dated 12 June 2026 - effective 1 July 2026]