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GT Shield

"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);