importer

"importer"

includes any person who, at the time of importation—

(a)	owns any goods imported;

(b)	carries the risk of any goods imported;

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

(d)	actually brings any goods into the Republic;

(e)	is beneficially interested in any way whatever in any goods imported;

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