"CEPS" means Customs, Excise and Preventive Service;

"Commissioner" means Commissioner of CEPS;

"hydrocarbon exploration" means exploration in respect of liquified or gaseous substances composed principally of hydrocarbons that occur naturally in sub-soil, sea bed and includes natural gas, crude oil shales, oil sand substances commonly known in the petroleum industry as gas condensate and liquified petroleum gas;

"supplier" means a person who sells or otherwise disposes of the petroleum products specified in Schedule 1.