"exporter"

includes any person who, at the relevant time—

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

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

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

(d)	actually takes or attempts to take any goods from the Republic;

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

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

and, in relation to imported goods destined for exportation from the Republic, includes the manufacturer, producer, maker, supplier or shipper of those goods or any person inside or outside the Republic representing or acting on behalf of such a manufacturer, producer, maker, supplier or shipper. "Export" and "exportation" will be construed in accordance with the preceding provisions of this definition;