"customs and excise legislation"

means the Customs and Excise Act, 1964 (Act No. 91 of 1964), the Customs Duty Act, 2014 (Act No. 30 of 2014), or the Customs Control Act, 2014 (Act No. 31 of 2014);

[Definition substituted by section 33(a) of the Tax Administration Laws Amendment Act, 2015 (Act No. 23 of 2015)]