Preamble
PURSUANT to sections 288(1)(e) and 288(12) of the Customs and Excise Act 1996 ("the Act"), the Chief Executive of the New Zealand Customs Service hereby makes the following rules prescribing the form and manner in which goods to which section 49(1) of the Act applies must be entered when using the electronic WCO messaging within the Trade Single Window computer system including particulars to be provided in the entries and the form of declaration:
RULES:
1. APPLICATION AND COMMENCEMENT
a) These rules may be cited as the Customs (Export Entry WCO Message) Rules 2013.
b) These rules shall apply for the purposes of prescribing the form, content and manner in which goods that are exported or to be exported from
New Zealand must be entered, together with particulars to be provided and the form of the declaration to be made in the entry when using the electronic WCO message content in Trade Single Window.
c) These rules shall come into force on the 28th day after the notification of their making in the Gazette
Notes on the Customs (Export Entry) Amendment Rules 2013
d) Until Trade Single Window under the Joint Border Management System is fully operational a transitional period has been implemented.
e) While the transitional period in effect, exporters and their agent/broker can elect to continue to use the existing legacy export entry message system for entering exported goods. If they choose to do so, then the Customs (Export Entry) Rules 1997 and the Customs (Export Entry) Amendment Rules 2013 will apply to those entries.
2 INTERPRETATION
(1) In these rules, unless the context otherwise requires -
a) The Act means the Customs and Excise Act 1996.
b) The Regulations means the Customs and Excise Regulations 1996.
c) Customs computerised entry processing system means JBMS as accessed through the Trade Single Window either directly or via a third party service provider.
d) Form means a form in an electronic message format prescribed by the Chief Executive, the form and manner of which are set out in Schedule 1 to these rules.
e) Export Declaration is a message declaration provided by an exporter or their agent/broker in relation to the entry of goods to be exported under section 49(1) of the Act and "Declarant" means the person making that entry.
f) Joint Border Management System (JBMS) means the integrated border management computer system developed by the New Zealand Customs Service (Customs) and the Ministry for Primary Industries (MPI) to modernise and integrate New Zealand's border clearance processes for people, goods and craft.
g) Legacy export entry message is the message lodgement and content provided to Customs under the Customs (Export Entry) Rules 1997 and the Customs (Export Entry) Amendment Rules 2013.
h) Short landed in relation to goods, means goods shipped for discharge at a port or airport in New Zealand but which were not so discharged, the fact of which is certified by the owner of the craft or its authorised agent.
i) Short packed in relation to goods, means goods that have been entered in accordance with the invoiced quantity but which are later found not to have been packed as part of the invoiced shipment.
j) Short shipped, in relation to goods, means goods that were manifested for shipment to a port or airport in New Zealand but which were not shipped, the fact of which is certified by the owner of the craft or its authorised agent.
k) Trade Single Window (TSW) means the computer system application jointly managed by Customs and MPI that enables parties involved in international trade and transport to submit craft and cargo clearance data that is required by New Zealand border agencies electronically, once, through one entry point.
l) WCO message is the electronic message lodgement and content for the entering of goods for exportation that is provided to JBMS through TSW in accordance with the World Customs Organizations' Data Model as adapted for New Zealand and outlined in the New Zealand Trade Single Window Message Implementation Guidelines for Export Declaration.
m) Form means a form in an electronic message format prescribed by the Chief Executive, the form and manner of which are set out in Schedule 1 of these rules
(2) Expressions not defined in this Rule but defined in the Act have, in this Rule, the meanings ascribed to them by the Act.
3 FORM, CONTENT AND MANNER OF MAKING ELECTRONIC WCO MESSAGES
Purpose
(a) Goods exported or to be exported from New Zealand must be entered for any one of the following purposes -
(i) export; or
(ii) export under drawback
And as the case may be, an exporter must make an electronic entry in the manner set out in rules 3(b), (c) and (d) and Schedule 1 of these rules.
Form, content, manner when using WCO messaging
(b) Entries required under section 49(1) of the Act provided electronically shall be made in WCO message format in accordance with the requirements set out in Schedule 1 through the Customs computerised entry processing system Trade Single Window.
(c) Every person required to make an entry (in paragraph (b) above) shall, in completing the entry provide the answers required in relation to the particulars specified in or by such form, and where the form requires a declaration to be made, make such declaration as set out in Schedule 1
Updating entry
(d) Where exported goods have been entered and the entry must subsequently be updated as it is no longer correct or complete in every particular, then:
(i) An updated entry must be provided in accordance with these Rules, and notified as an updated entry; or
(ii) where the entry is cancelled as the export will no longer occur, the entry must be updated in accordance with these Rules and notified as a cancelled entry.
Entry processing
(e) In the event that the Customs computerised entry processing system Trade Single Window is not able to accept an electronic entry, then a Customs officer may authorise the provision of the information in another manner and form.
(f) Notwithstanding the temporary arrangements that are made in the event of the Customs computerised entry system not being available to accept an entry, an entry in accordance with Schedule 1 of these Rules must be subsequently completed for each affected entry.
4 NOTES
(a) In order to make an entry into JBMS, an exporter or agent must first be registered as a Declarant. Information on becoming a Declarant may be found on the Customs Internet site. Upon registration the Declarant will be assigned the necessary Declarant Code to access and use the Trade Single Window interface.
(b) Where an exporter or agent has previously been provided with a Declarant Code and Exporter Code, the same codes will be applicable in the Trade Single Window.
(c) The term "MPI-specific information" means information that is included in the export entry to comply with legislation administered by MPI.
(d) Where any prescribed content contains any explanatory or other notes, such notes do not form part of the prescription but are intended for the guidance of the person in the completion of an entry.
Schedule 1
Export Entries - Declaration
ELECTRONIC (WCO) MESSAGE FORMAT
General Requirements:
(a) The contents of the export entry (the entry) must be true, correct and complete in every particular.
(b) Declarants who lodge entries through the use of a Customs computerised entry processing system must use the unique user identifier (UUI also known as the PIN) issued to him or her by the Trade Single Window
(c) The use of the PIN will be the equivalent of the signature of the Declarant.
(d) In this Schedule, the term "electronic format" means an electronic message format made in accordance with the requirements set out in the World Customs Organisation Data Model 3 and the New Zealand Trade Single Window Message Implementation Guidelines for Export Declaration available from Customs.
(e) The requirements for completing an entry declaration in the WCO message format via Trade Single Window are set out below.
(f) All fields on an entry must be completed unless stated below.
NEW LODGEMENT
Lodgement
Select "Export Declaration".
Type
The Export Entry Type must be selected:
"Standard Export"
"Drawback"
Once the Export Entry Type has been sent the Export Entry Type can not be amended.
Note:
A "Temporary Import" entry can be completed on a "Standard Export" entry where the goods were temporarily imported.
Transport Mode
Select the Transport Mode for the export of the goods covered by this entry, either:
"Air"
"Sea"
"Mail"
Note:
By selecting the appropriate Transport Mode, TSW will open up screen content with the relevant fields that need to be completed with respect to the entry. Some of the fields specified in this Schedule relate to only one or two of the Transport Modes listed.
Submitter Client Code
The submitter's code must be stated.
DECLARATION
Declarant Code
The Declarant Code for the person making the entry must be stated.
Broker Code
Where applicable, the Broker code for the company acting as agent for an exporter must be stated.
Notes:
(i) The Declarant Code, Submitter Client Code and Broker Code are all allocated by TSW as part of the registration process.
(ii) The Submitter Client Code and Broker Code will be the same if the entry is lodged by a brokerage company or third party acting as an agent for the exporter.
Sender's Reference Number
A unique Reference Number created by the submitter must be stated. This Reference Number must be the same on all subsequent entry adjustments.
Completion Status
Indicate whether this entry is a completion of a previously entered "Sight Import" or completion of a previously entered "Temporary Import".
Method(s) of Communication
At least one Method of Communication Type for the Declarant must be selected together with the relevant details stated.
EXPORTER
Exporter Code
The Exporter Code must be stated.
Customs Controlled Area
Where goods are to be removed from a Customs Controlled Area licensed for the purposes of section 10(a), (b) or (f) of the Customs and Excise Act 1996, the Premises Code must be stated. The Premises Code is available from the licensee of the Customs Controlled Area.
Customs Payment Method
The payment method must be selected for a "Drawback" Entry.
OVERRIDE REQUEST
Override Indicator
The Override Indicator option may be selected to request a previously reported error or to direct an entry to a Customs officer for manual processing. The reason for the override or manual processing reason must be stated.
DOCUMENTS
Permit Details
Where a Permit covering the entire entry has been issued, the Permit Authority Code must be selected and the relevant Permit Number issued must be stated.
Note:
Permits relating to a specific detail line only must be provided at the relevant detail line where they are applicable.
Document Reference
Where an additional document or documents relating to the entire entry is/are available, each document type must be selected and the Document Reference Number for each document must be stated.
Attach Documents
Where permit details and/or a Document Reference Number has been stated, an electronic copy of the associated documents must also be attached. For each attached document, the Attachment Type must be selected and the name of the attachment stated.
Previous Document
Where an entry is lodged to complete a "Sight Import" or a "Temporary Import", the Previous Document Type must be selected and the original Sight or Temporary Import Entry number stated.
ADDITIONAL INFORMATION
Other Information Codes
Where an Other Information Code/s relating to the entire entry applies, the relevant code type must be selected and the relevant data stated, where required.
Additional Information Details
Where Additional Information Details relating to the entire entry applies, the relevant Code Type must be selected and the relevant details stated.
Notes:
(i) The details in relation to handling instructions for a third party, for example a port company, may be specified under the Handling Instructions at the discretion of the Submitter.
(ii) These handling instructions can be provided as free text in this field, for example, "please keep chilled", and the information will be passed onto the third party by Customs with respect to this entry.
Remarks
Additional information relating to the entry may be stated in the Remarks field.
SHIPPING DETAILS
Note:
The Shipping Details will vary depending on which Transport Mode has been selected by the Submitter. Where "Mail" has been selected, the craft name, International Maritime Organization (IMO)/Lloyds Number, Voyage Number and Flight Number will not be required.
Craft Name
For exports by sea, the registered name of the ship that departs to a point outside New Zealand with the exported goods must be stated.
Note:
The Craft Name must conform to the list published by Customs on the Customs Internet site.
Voyage Number
For exports by sea, the Voyage Number must be stated.
Note:
The Voyage Number is to be obtained from the carrier and relates to the voyage that departs to a point outside New Zealand with the exported goods.
IMO/Lloyds Number
For exports by sea, the IMO/Lloyds number should be stated if known.
Flight Number
For exports by air, the flight number of the aircraft must be stated.
Notes:
(i) The flight number is to be obtained from the carrier and relates to the flight that departs to a point outside New Zealand with the exported goods.
(ii) The flight number must conform to the list published by Customs on the Customs Internet site.
Port of Loading
The port the goods are, or are expected to be, loaded for shipment to a point outside New Zealand must be stated.
Carrier Name
The name of the transporting Carrier providing the transport of goods from New Zealand must be selected.
Note:
The company name of the Carrier is to be provided here.
Port of Discharge
The five-character Port Code specifying the first port at which the goods are expected to be discharged from this craft must be selected.
Notes:
(i) The port of discharge codes (UN/LOCODE) are available from www.unece.org
(ii) For example, a shipment unloaded in Longbeach, California en route to Tilbury, England, must state the code for Longbeach (USLGB) as the Port of Discharge.
Total Gross Weight
Where the entry is by air or sea the Total Gross Weight of the entry must be stated in kilograms.
Note:
Where detail line information is provided for the entry, the Total Gross Weight of the entry should be at least the accumulated weight provided later in the form in the detail lines. If not an error message will be returned.
Unique Consignment Reference
Notes:
(i) The Unique Consignment Reference may be included here if known, and relates to any unique reference number that has been assigned to the consignment.
(ii) The concept of a single, unique consignment reference number that can be used for tracing and verification purposes is only starting to gain some usage internationally, but is commonly used for express freight consignments.
Date of Export
The Date of Export from New Zealand must be stated or selected.
Expected Arrival Date
The Expected Arrival Date in the country of destination should be selected or stated if known. The format is CCYYMMDD.
Note:
The format is CCYYMMDD. For example, 12 June 2013 would be 20130612.
SHIPMENT DETAILS
Nature of Transaction
The nature of the transaction associated with a shipment, to specify the terms of sale or transfer of ownership, must be selected.
Invoice Details
The invoice number/s relating to the goods must be stated and the invoice date/s must be stated (CCYYMMDD) or selected.
Currency Exchange
The exchange rate indicator which indicates the basis of the exchange rate must be stated. The exchange rate indicator types are:
"Forward Cover"
"Floating"
"New Zealand Dollars"
For "Forward Cover", the exchange rate provided for by the forward cover arrangement must be stated.
For "Floating" the exchange rate must be a valid exchange rate as published by Customs. The Country Code of the currency used must also be selected. This will determine the exchange rate applicable for the entry and will be generated automatically.
Notes:
(i) This will determine the exchange rate applicable for the entry and will be generated automatically.
(ii) The Country Codes and rates of exchange are available at: http://www.customs.govt.nz/news/utilities/Pages/Rates-Of-Exchange.aspx
(iii) For "New Zealand Dollars" the Currency Code for New Zealand must be selected and the exchange rate must be stated as "1.00".
Bill Details
For goods exported by air, "House Way Bill" type must be selected and the relevant bill number stated. If known, the "Master Bill" must also be selected and the relevant bill number stated.
For goods exported by sea, the "Bill of Lading" type must be selected and the relevant bill number stated. If known, the "Master Bill" type must also be selected and the relevant bill number stated.
For goods exported by mail, the "Parcel Number" type must be selected and the relevant parcel number stated.
Note:
The "Booking Reference" number is a pro forma number issued by the carrier in advance of the bill number being issued.
CONTAINERS
Notes:
(i) Where goods are transported by sea in a container, information on the container is needed here.
(ii) Where goods are transported by air, information with respect to the pallet is needed here.
(iii) Multiple containers can be itemised on separate detail lines. This enables the entry to be broken down into smaller entities with respect to clearance. For example, where only part of the entry is of interest to a border agency, providing details on separate details lines enables other parts of the entry to not be held up for clearance.
Container/Pallet Number
For containers transported by sea, state the Container Number(s).
For pallets, whether exported by sea or air, state a unique sequential number starting with "1".
Container/Pallet Size and Type
For each Container Number, the Container Size and Type must be selected.
Notes:
(i) There are multiple different Container Types.
(ii) Container Types are also outlined in the UN/EDIFACT 8155 Equipment size and description codes available from www.unece.org.
Container Status
For each container number, the container status must be selected:
"Empty"
"Full load"
"Full, contains multiple LCL consignments"
"Bulk"
The Number of Packages where "bulk" is selected is "1".
Notes:
(i) "Empty" means an empty container containing no goods, where the container itself is the goods being imported. Where the container is being used to transport other goods (i.e. as transport equipment) other requirements will apply as set out in these rules.
(ii) "Full load" means goods supplied by one or multiple consignors are packed in the container, and the consignment contains goods for only one consignee.
(iii) "Full, contains multiple LCL consignments" means more than one consignment has been packed into the container. The container contains multiple less than full container load (LCL) consignments that individually do not occupy the full space available in a container. The consignments must have at least two different consignees in New Zealand. Another name commonly used and synonymous with this definition is FAK (freight all kinds).
(iv) "Bulk" means non-packaged goods, for example grain, gas, liquid or powder shipped in a specific purpose container.
Seals/Seal Number
For each Container Number, the Seal Number identifying the seal affixed to that container should be stated.
Sealing Party
The name of the party sealing each specific container must be stated.
Note:
This is a free text field.
Packaging
The Package Type and Total Number of packages as listed on the Master Bill or Bill of Lading/Booking Reference for each container/pallet number must be stated.
The full list of Package Type codes are listed under UN/EDIFACT Recommendation 21 Annex VI available from www.unece.org.
No packaging information is required for "Empty" Container Type.
CONTAINER PACK LOCATION
Where known, the Container Pack Location and the address details should be provided.
Location of Goods Code
For goods exported by air, the TSW Premises Code of the cargo terminal operator/consolidator/freight forwarder premises responsible for export loading must be stated.
For goods exported by sea, the TSW Premises Code of the consolidator/freight forwarder where the goods are to be delivered for export loading must be stated.
The Premises Code is not required when goods are delivered direct to the Port for loading.
IMPORTER
Importer Name
The full name of the overseas importer in the country of destination where the exported goods are consigned to must be stated. The full address details must be stated where known.
DELIVERY DESTINATION
Same as Importer
Select where the delivery destination is the same as that of the importer's address.
Where the delivery destination is to a place other than the importer, or to a different recipient than the importer, then the Delivery Destination Name and the relevant address details must be stated.
DELIVERY NOTIFICATION
Party Code
The TSW organisation, person or client code should be stated where delivery notification to a third party is required.
Note:
This notification is in addition to the default delivery notification to the Port/ Airport or premises where the goods are located.
Party Name
Where the Party Code is not known or a Party Code has not been assigned, the Party Name of the delivery notification party must be stated.
Email Address
Where the Party Code is not known or a Party Code has not been assigned, the Email address of the delivery notification party must be stated.
DETAIL LINES
Note:
In addition to the whole of the entry details, information on specific line items must be provided. This additional information is used to separate out items for applying different clearances, etc.
Goods Description
The description of the goods must be clearly described and must state the specific nature and type of the goods. The description should not be a generic trade description, catalogue number, tariff concession description, or the text of either a tariff heading, or of a tariff item.
The description must be stated in English.
For every entry that is made in respect of a used motor vehicle of Tariff heading 87.02, 87.03, 87.04, or 87.05 the description in the detail line must state:
(a) The make and year of manufacture of the vehicle; and
(b) The words "Chassis number" followed by the vehicle's chassis number.
Tariff Item
The tariff classification of the goods by reference to the tariff number and statistical key code according to the "Working Tariff Document of New Zealand" must be stated.
Statistical Quantity
The statistical quantity of the goods, if required by the tariff item of the goods as set out in the "Working Tariff Document of New Zealand", must be stated. The Statistical Quantity must be specified to three (3) decimal places.
Statistical Unit
The Statistical Unit, if required by the tariff item of the goods as set out in the "Working Tariff Document of New Zealand", must be stated.
Supplementary Quantity
The Supplementary Quantity must be specified to three (3) decimal places.
Supplementary Unit
The Supplementary Unit, if required by the Tariff item of the goods as set out in the "Working Tariff Document of New Zealand", must be stated.
Note:
An example is where goods are classified in a tariff item with the unit of measurement of "lal" (litres of alcohol), the supplementary unit is "LTR" (litres). The number of litres must then be stated in the Supplementary Quantity field.
Value in Currency
The FOB (Free on Board) value the goods are invoiced in must be stated.
Currency Code
The country of currency the goods are traded in must be selected. This will determine the exchange rate applicable for the entry and will be generated automatically.
Notes:
(i) The Current Code and rates are available at
http://www.customs.govt.nz/news/utilities/Pages/Rates-Of-Exchange.aspx
(ii) For "New Zealand dollars" - the currency code for New Zealand must be selected and the exchange rate must be stated as "1.00"
Value in $NZ
State the FOB Value in New Zealand Dollars ($NZ).
Country of Origin
Select the country of origin of the goods.
Note:
The Country of Origin code is based on the ISO 3166-1 2 alpha country code standard available from www.iso.org
DRAWBACK
Tariff Duty
The amount of duty claimed for drawback should be stated in New Zealand dollars ($NZ). This includes any excise or excise-equivalent duty that may be claimed.
Goods and Services Tax
The amount of Goods and Services Tax claimed for drawback should be stated in New Zealand dollars ($NZ). This applies only to persons not registered in terms of the Goods and Services Tax Act 1985.
Other Duty/Tax/Fees
Where applicable, the amount of other duty/tax/fees type claimed for drawback should be selected and the amount stated in New Zealand dollars ($NZ) for:
"Alcohol Liquor Advisory Council" (ALAC)
"Dumping and Countervailing Duty"
"Heavy Engineering Research Association" (HERA)
Other Classifications
Where applicable, the Other Classification type must be selected and the Classification Type stated. The Other Classification types are based on the UN/EDIFACT code 7143 available from Customs, and include:
"United Nations Dangerous Goods List" for hazardous goods
"International/Code of Zoological Nomenclature"
"International Code of Nomenclature for Cultivated Plants"
PRODUCT DETAILS
Product Name
Where applicable, the product name type must be selected and the relevant product name stated:
"Brand Name"
"Common Name"
"Registered Name"
"Trade Name"
Product Identifiers
If there are Product Identifiers, the identify type must be selected and the relevant identity numbers stated, where known.
For motor vehicles, the vehicle identification or chassis number must be stated.
Notes on MPI-specific information:
The Global Trade Item Number (GTIN), if applicable.
(a) For live animals, any identification mark or number (e.g. identification tag, microchip, tattoo) must be stated if the animal be so marked or identified.
(b) For used machinery, the serial number must be stated, if known.
Additional information may be required to meet the requirements of the importing country to where the goods are being exported and in support of New Zealand border assurance proceses. Further information is available on the MPI Internet site.
Storage Temperature
The Storage Temperature required to be maintained for the goods, or in a container, or in a conveyance, may be stated. The temperature must be stated in Celsius. Negative temperatures must be preceded by a minus (-) sign.
Minimum Storage Temperature
The Minimum Storage Temperature required to be maintained for the goods, or in a container, or in a conveyance may be stated. The temperature must be stated in Celsius. Negative temperatures must be preceded by a minus (-) sign.
Maximum Storage Temperature
The Maximum Storage Temperature required to be maintained for the goods, or in a container, or in a conveyance may be stated. The temperature must be stated in Celsius. Negative temperatures must be preceded by a minus (-) sign.
ITINERARY
Where applicable, the country(ies) where goods will pass through en route from New Zealand to their place of final destination must be stated.
PACKAGING
Type of Packages
The Type of Packages listed on the bill of lading/booking reference, waybill or parcels post must be selected.
Number of packages
The Number of Packages relevant to each package type listed on the bill of lading/booking reference, waybill or parcels post must be stated.
Package Volume (m3)
The total volume in cubic metres for each relevant package type must be stated.
Shipping Marks
The marks and numbers on each package type must be stated.
Notes:
(i) Shipping marks are generally numbers printed on the outside of the package.
(ii) No packaging information is required for "Empty" Container Type.
Container/Pallet Number
For each container or pallet number, the packaging details must be stated.
Notes on MPI-specific information:
(i) A preferred treatment provider can be identified using the TSW Premises Code for that provider. Where the goods require treatment and the preferred treatment provider has not been stated, then this may be sought by MPI.
(ii) The full name of the Transitional Facility must be stated if the Transitional Facility TSW Premises Code is not known.
GOODS MEASURE
Gross Weight Item Level (kg)
The gross weight of each detail line must be stated. The weight must be stated in kilograms and include the packaging, but must exclude the transport equipment.
Net Weight Item Level (kg)
The net weight of each detail line must be stated. The weight must be stated in kilograms and exclude the packaging and the transport equipment.
DOCUMENTS
Permit Details
Where a Permit has been issued relating to goods at detail line level only, the Permit Authority Code must be selected and the relevant Permit Number issued must be stated.
Document Reference
Where an additional document or documents relating to goods at detail line level only, each Document Type must be selected and the Document Reference Number for each document must be stated.
ADDITIONAL INFORMATION
Other Information Codes
Where an Other Information Code/s relating to goods at detail line level only applies, the relevant Information Code Type must be selected and the relevant data stated, where required.
Prohibited Codes
Where applicable, the Prohibited Goods Code Type must be selected. A Permit may be required for the export of these goods.
Additional Information Details
Where Additional Information Details relating to goods at detail line level only applies, the relevant code type must be selected and the relevant details stated.
PART B
Nature of Transaction
Goods for final purchase/sale
Goods for intended sale
Goods for trial with right of return
Transactions involving payment in kind
Goods for sale to foreign travellers
Goods for financial leasing
Ships stores
Bunkering (exports only)
Self propelled craft
Returned goods
Replacement for returned goods
Replacement for goods not returned
Government aid initiative
Private aid
Other transfer of ownership without payment
Goods for processing
Goods for repair and maintenance against payment
Goods for repair and maintenance free of charge
Goods returned after processing
Goods returned after repair and maintenance against payment
Goods returned after repair and maintenance free of charge
Goods for hire, loan, operational leasing
Other temporary uses
Other transactions
Dated at Wellington this 26th day of March 2013.
Carolyn Tremain
Chief Executive
Notice under Section 288(7) of the Act.
Copies of these rules are available for inspection in:
Auckland: The Customhouse
50 Anzac Avenue, Auckland City
Christchurch: The Customhouse
6 Orchard Road, Christchurch Airport
Dunedin: The Customhouse
32 Portsmouth Drive
Wellington: The Customhouse
1 Hinemoa Street
Copies of these rules may be purchased from the:
Corporate Support Unit
New Zealand Customs Service
Private Bag 1928
Dunedin
or can be downloaded for free from the Customs website:
http://www.customs.govt.nz/news/resources/legal/Pages/default.aspx