"client"

means any person participating in any activity regulated by the Act;

"customs and excise laws and procedures"

shall have the meaning assigned thereto in rule 59A.01(a);

"extra attendance"

means attendance requested on form DA 73 for purposes specified in these rules where any officer is required to perform such service outside the prescribed hours of attendance for that office or for that service at such office;

"service"

includes the performance of any function or the exercise of any power in terms of the Act;

"special attendance"

means attendance requested on form DA 73 for any customs and excise service specified in these rules where an officer is required to perform such service during the prescribed hours of attendance for that office or for that service at such office;

"the Act"

means "this Act" as defined in section 1.