"illicit goods"

in relation to imported or excisable goods, surcharge goods, fuel levy goods, environmental levy goods, Road Accident Fund levy goods or health promotion levy goods, means any such goods in respect of which any contravention under this Act has been committed, and includes any preparation or other product made wholly or in part from spirits or other materials which were illicit goods;

[Definition substituted by section 5 of the Tax Administration Laws Amendment Act, 2026, Notice No. 7343, GG54447, dated 1 April 2026]