CR 1CA/2014
NEW ZEALAND CUSTOMS SERVICE
CUSTOMS AND EXCISE ACT 1996
Pursuant to section 288(1)(ca) of the Customs and Excise Act 1996, the chief executive hereby makes the following rules prescribing the form and manner in which outward cargo reports are to be made.
RULES
1. Title, Commencement, Application and Purpose
(1) These rules may be cited as the Customs (Outward Cargo Report) Rules 2014.
(2) These rules shall come into force on 15 July 2014
(3) These rules shall apply for the purposes of prescribing the form and manner in which outward cargo reports required under section 37A are to be made.
2. Interpretation
In these rules, unless the context otherwise requires:
(a) The term "the Act" means the Customs and Excise Act 1996.
(b) Any terms used in these rules which are defined in section 2 of the Act shall have the meanings given to them by that section.
(c) "WCO message" means a message in the format made in accordance with the requirements set out in the World Customs Organisation Data Model 3
(d) "Legacy message" means a message in the format set out in Customs' version of the D03A version of the UN/EDIFACT CUSCAR and the EDI Message Implementation Guidelines for Outward Report Message and Customs Response Message.
(e) "Trade Single Window" or "TSW" means the Trade Single Window, a computer system forming part of the JBMS.
3. Manner in which report to be made
Every report required under section 37A is to be made electronically in a format to be determined based on rules 4 and 5.
4. Submitter may elect message format
(1) For the purposes of Rule 5, a person responsible for making a report may elect to make the report as either:
(a) A WCO message, in the format specified in Schedule 1; or
(b) A legacy message in format E5 as specified in Schedule 2.
5. Content of report
(1) The content of a report lodged in the format described in rule 4(1)(a) shall be:
(a) For all craft, the particulars specified in Schedule 1.
(2) The content of a report lodged in the format described in rule 4(1)(b) shall be:
(a) In respect of all commercial cargo carried on a craft, one or more reports containing the particulars specified in Schedule 3 which, when taken together, report all commercial cargo carried on that craft, and:
(i) In respect of cargo carried by a ship or boat that is packed in a shipping container (other than a full container load or bulk container), a consolidation outward cargo report containing the particulars in Schedule 4; or
(ii) In respect of any consolidated cargo consignment carried by an aircraft, a consolidation outward cargo report containing the particulars in Schedule 5.
6. Notes
Where any prescribed form 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 a report.
Schedule 1
WCO Message
Outward Cargo Report
General Requirements
(a) The information submitted in the message must be true, correct and complete in every particular.
(b) Users who lodge OCRs through the use of the JBMS must use the unique user identifier (UUI otherwise known as the PIN) issued to him or her by the Trade Single Window (TSW).
(c) The PIN will be used in place of the signature and will be the equivalent of the signature of the user.
(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 Organization Data Model 3 and the NZ Trade Single Window Message Implementation Guidelines for Outward Cargo Report.
(e) If the information provided in accordance with the message content below is no longer true, correct and complete in every particular, then the related OCR that has been submitted must be either cancelled or replaced or changed in accordance with this schedule.
(f) All fields in the OCR must be completed unless stated below.
NEW LODGEMENT
Report
Select "Outward Cargo Report".
Submitter
The Submitter's Code must be stated.
Note:
The Submitter's code is issued by Trade Single Window for the system (trading partner) sending the transaction. Once sent the Submitter Code cannot be amended.
DECLARATION
Senders Reference Number
A unique reference number created by the Submitter must be stated. The Sender's Reference Number must be the same on all subsequent adjustment transactions for an OCR.
CRAFT DETAILS
Carrier Code
The unique identification code issued by Trade Single Window for the Carrier must be stated where the OCR is provided by the Carrier.
Carrier Name
The name of the transporting carrier providing the transport of goods from New Zealand must be stated if known. It may be provided when the OCR is submitted by a Consolidator.
The craft is the vessel/ship or aircraft that is departing to a point outside New Zealand with the exported goods.
Craft Name or Flight Number
The vessel/ship's registered name (if by sea) or the flight number (if by air) must be stated.
Voyage Number
For exports by sea, the voyage number must be obtained from the Carrier and stated.
IMO/Lloyds Number
For exports by sea, the International Maritime Organisation (IMO)/Lloyds number should be stated, if known.
Date of Departure
The date of departure of the craft from New Zealand must be stated, in the format CCYYMMDD. For example, 12 June 2013 would be 20130612.
Port of Departure
The port where the goods are expected to be loaded for shipment to a point outside New Zealand must be selected. This field must state the 5-character port of loading code (UN/LOCODE) available from www.unesce.org and Customs.
Itinerary
The countries through which the goods will be routed between the country of origin and the final destination must be stated in actual sequence starting with "1".
Country of routing
Each country, using the country code based on ISO 3166-1 two alpha country code standard available from www.iso.org, must be stated.
CONSOLIDATION
Where consignments are being consolidated into one large or master consignment and the OCR is reporting a consolidated shipment, then the box asking if this OCR is a consolidated OCR must be checked and further information in relation to the consolidation must be stated or may be stated for third party delivery notification.
Consolidator Code
The consolidator code issued by Trade Single Window must be stated.
Consolidator Name
The name of the party that will consolidate the consignment must be stated.
Master Bill
Booking Reference
Where the OCR is a consolidated OCR, then the master bill number or the booking reference number must be stated to state the bill of lading type.
Containers
For consolidation OCRs, where the goods are being exported by sea, information on the containers relating to the consolidation OCR must be stated, the sequence number must be sequentially provided to identify the containers, starting with "1".
Container Number
The container number for each container in the consolidation OCR must be provided as a continuous string with the prefix, identification and check number and excluding any spaces e.g. ABCU1234560.
Container Status
The code value "Full, contains multiple LCL consignments" must be selected for each container in a consolidated OCR.
Note:
"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).
Delivery Notification
For consolidation OCRs, where third party notification is required, then information on the delivery party may be stated.
Party Code
The TSW organisation, person or client code should be stated where delivery notification to a third party is required.
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
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.
Note:
By completing this information the delivery notification party will be notified when the consolidation OCR is accepted.
OVERRIDE REQUEST
Override Indicator
The override indicator option may be selected to request a previously reported error or to direct the report to a Customs officer for manual processing. The box "Override Indicator" must be checked and the reason for the override or manual processing reason must be stated (a free text field).
Note:
By checking the box and providing a reason, the field will automatically override the normal automatic processing procedures.
ADDITIONAL DOCUMENTS
Documents can be attached to the electronic message.
Document Type
Document Reference Number
Where an additional document or documents relating to the outward cargo report is/are available, each document type must be selected and the document reference number for each document must be stated.
Attachment Type
Attachment
The Attachment Type must be stated, e.g. "Attachment PDF" and the name of the attachment stated.
ADDITIONAL INFORMATION
The details related to additional documents supplied as part of a declaration or sought as part of a response need to be provided
Type
Additional Information Text
REMARKS
This free text field may be used by the sender to state additional information in relation to the OCR declaration.
CONSIGNMENTS
The details about the transport between a consignor and a consignee must be provided, as specified in the transport contract document.
Consignment number
The sequential number to identify each consignment must be stated starting from "1". At least one consignment must be present.
If new consignments are subsequently added to the OCR, the consignment number of the new consignment should be a continuation of the existing consignment number series.
If consignments are subsequently deleted from the OCR, the consignment number of the deleted consignment must not be reused.
Bill Details
Bill Type
For each consignment the bill type must be stated:
"Bill of Lading"
"Master Bill"
"House Way Bill"
"Booking Reference"
Bill Number
The bill of lading or master bill or house way bill number must also be stated for each consignment.
Export Delivery Order Number
Note:
The Export Delivery Order Number is a TSW-assigned clearance number for the consignment.
Specify the customs clearance number for the bill number specific to the consignment.
Unique Consignment Number
The Unique Consignment Reference may be included here, if known.
Note:
The unique consignment number relates to any unique reference number that has been assigned to the consignment. 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.
Schedule 2
Legacy Message (Format E5)
Outward Cargo Report
Summary Information Consignment Information
Submitter reference number Consignment number
Submitter code Customs clearance number
Party qualifier Bill type
Outward report number Bill number
Carrier name
Transport stage qualifier
Voyage number
Transport mode
Craft name/flight number
Port of departure
Country/ies of destination
Date of departure
Container number
Container status
Schedule 3
Craft carrying any commercial cargo, one or more outward cargo reports
Particulars to be provided in Outward Cargo Report
General Requirements
(a) All fields in the report must be completed unless otherwise stated below.
(b) A single report can only cover cargo for a single vessel or flight on a single date. A separate report must be made where more than one vessel/flight or date is involved.
(c) Reference in this Schedule to a "UNECE Port Code" or a "UNECE Country Code" means the code set out in the United Nations Economic Commission for Europe Trade Facilitation Code Lists. The codes can be accessed from the UNECE website location www.unece.org/cefact
Notes:
(i) The particulars required in this Schedule relate to Customs' version of the D03A version of the UN/EDIFACT CUSCAR data elements. This Customs' version is referred to as the Outward Cargo Report message. If a submitter's software package uses an earlier version of the CUSCAR data elements than D03A, it will not provide for the required data elements, and therefore cannot be used to transmit the E5 format.
(ii) Various different brands of software packages containing the E5 Outward Cargo Report format exist. This Schedule sets out the particulars Customs requires in relation to the craft and its cargo. It does not include data particulars required merely to tag and separate data segments or to enable and track the electronic message interchange. Thus this Schedule should be read in conjunction with the Customs publication EDI Message Implementation Guidelines for Outward Report Message and Customs Response Message, which sets out those data particulars.
(iii) Some software brands or systems will automatically complete certain particulars, while other brands or systems require the submitter to insert those particulars. If the software or system being used by a submitter has automatically completed a field listed in this Schedule, this means it has been "inserted" for the purposes of this Schedule.
(iv) The titles of the particulars and the order in which they appear in this Schedule may differ from the titles and order presented in a submitter's software package.
(v) In this Schedule, the term "insert" includes cause to be transmitted.
(vi) In this Schedule, the term "notes" is followed by explanatory comment.
Field Requirements
SUMMARY INFORMATION
Submitter Reference Number
Insert in this field a unique alphanumeric identifier of no more than 14 characters.
Notes:
(i) This field is used as a means of identifying a submitter's Outward Cargo Report within the JBMS.
(ii) The unique alphanumeric identifier should therefore be from the submitter's own administrative system.
Submitter Code
Insert in this field the client code issued by the Customs to the person or company that is submitting the report.
Notes:
(i) The code consists of eight digits plus a check letter.
(ii) The code required in this field is the client code issued to the person or business submitting the report, not any individual declarant code issued to the person submitting the report.
(iii) A code for a new client will be issued by Customs on application.
Party Qualifier
(a) When the operator of the vessel or aircraft, or the agent for that operator, is submitting the report, insert in this field the code "CH".
(b) When another carrier or a wholesaler that shares or sells space aboard the vessel or aircraft, or the agent for such a carrier or wholesaler is submitting the report, insert the code "CA".
Note:
For the purposes of requirement (a), operator means the principal shipping company or airline that has leased or chartered the vessel or aircraft for the journey from New Zealand, or where no lease or charter exists, the shipping line or airline in whose name the vessel or aircraft is registered.
Outward Report Number
Leave this field blank.
Note:
This number is automatically created by the JBMS.
Carrier Name
When the report is being lodged by other than the operator of the craft, insert in this field up to 35 characters, in order, of the full name of the operator of the vessel or aircraft for which the report is being made. Otherwise leave this field blank.
Note:
For the purposes of this requirement, "operator" means the principal shipping company or airline that has leased or chartered the vessel or aircraft for the journey from New Zealand, or where no lease or charter exists, the shipping line or airline in whose name the vessel or aircraft is registered.
Transport Stage Qualifier
Insert in this field the code "20" standing for Main Carriage Transport.
Voyage Number
When making a report in relation to a craft departing by sea, insert in this field the voyage number of the vessel departure for which the report is being made.
Note:
When making a report in relation to a craft departing by air, this field should be left blank.
Transport Mode
Insert in this field the mode of transport of the craft in respect of which the report is being made. Insert the code "1" for sea transport or the code "4" for air transport.
Craft Name or Flight No.
(a) When making a report in respect of a craft departing by sea, insert in this field up to 30 characters, in order, of the registered name of the craft.
(b) When making a report in respect of a craft departing by air, insert in this field the flight number allocated to the craft's departure.
Port of Departure
Insert in this field the five-character UNECE Port Code for the port from which the vessel or aircraft in respect of which the report is being made is expected to depart New Zealand for a point overseas.
Countries of Destination
Insert in this/these field/s the two-character UNECE Country Code/s for the final country of destination of the flight or voyage, and for each country in which it is intended the vessel or aircraft will call en route.
Date of Departure
Insert in this field the date on which the vessel or aircraft in respect of which the report is being made departed or is expected to depart New Zealand. The date must be stated in the format yyyy/mm/dd, where yyyy represents the year, mm represents the sequential number of the month in the year, and dd represents the day of the month.
CONTAINER INFORMATION
Container Number and Container Status
Leave these fields blank.
Note:
These fields are used when the format is being used to submit a Consolidation Outward Cargo Report of consignments packed or to be packed in a single sea freight FAK or LCL container.
Consignment Information
Note:
Up to 9,999 consignment lines can be listed on a single report.
Consignment Number
Insert a unique sequential number for each consignment line, starting with the number "1".
Bill Number
(a) When the mode of transport is sea, for each shipment loaded onto the vessel in New Zealand (whether originating in New Zealand or transhipped for export in New Zealand), insert in this/these field/s the number of either the booking reference or the ocean bill of lading issued for the shipment.
(b) When the mode of transport is air, for each consignment loaded onto the craft in New Zealand (whether originating in New Zealand or transhipped for export in New Zealand), insert in this/these field/s the number of the master air waybill issued for the consignment.
(c) Where two or more Customs clearance numbers as required in the Customs Clearance Number field below relate to one Bill Number, repeat the Bill Number to allow for insertion of the applicable number of Customs clearance numbers.
Customs Clearance Number
For each consignment loaded onto the craft in New Zealand (whether originating in New Zealand or transhipped for export in New Zealand), insert in this/these field/s the Customs clearance number or numbers issued to authorise loading for export of the consignment. Where the Customs clearance number is unknown, insert "unknown".
Bill Type
For each corresponding number shown in the Bill Number field, insert in this field the code denoting the bill type. Insert the code "BN" where the number shown is a booking reference number. Insert the code "BM" where the number shown is a Bill of Lading number. Insert the code "MB" where the number shown is a master air waybill. Insert the code "HWB" where the number shown is a house air waybill number.
Schedule 4
Ship or boat carrying any commercial cargo packed in a shipping container, a separate consolidation outward cargo report
General Requirements
(a) All fields in the report must be completed unless otherwise stated below.
(b) A single report can only cover one container. A separate report must be made for each container.
(c) Reference in this Schedule to a "UNECE Port Code" or a "UNECE Country Code" means the code set out in the United Nations Economic Commission for Europe Trade Facilitation Code Lists. The codes can be accessed from the UNECE website location www.unece.org/cefact
Notes
(i) The particulars required in this Schedule relate to Customs' version of the D03A version of the UN/EDIFACT CUSCAR data elements. This Customs' version is referred to as the Outward Cargo Report message. If a submitter's software package uses an earlier version of the CUSCAR data elements than D03A, it will not provide for the required data elements and therefore cannot be used to transmit the E5 format.
(ii) Various different brands of software packages containing the E5 Outward Cargo Report format exist. This Schedule sets out the particulars Customs requires in relation to the craft and its cargo. It does not include data particulars required merely to tag and separate data segments or to enable and track the electronic message interchange. Thus this Schedule should be read in conjunction with the Customs publication EDI Message Implementation Guidelines for Outward Report Message and Customs Response Message, which sets out those data particulars.
(iii) Some software brands or systems will automatically complete certain particulars, while other brands or systems require the submitter to insert those particulars. If the software or system being used by a submitter has automatically completed a field listed in this Schedule, this means it has been "inserted" for the purposes of this Schedule.
(iv) The titles of the particulars and the order in which they appear in this Schedule may differ from the titles and order presented in a submitter's software package.
(v) In this Schedule, the term "insert" includes cause to be transmitted.
(vi) In this Schedule, the term "notes" is followed by explanatory comment.
Field Requirements
SUMMARY INFORMATION
Submitter Reference Number
Insert in this field a unique alphanumeric identifier of no more than 14 characters.
Notes:
(i) This field is used as a means of identifying a submitter's Outward Cargo Report within the JBMS.
(ii) The unique alphanumeric identifier should therefore be from the submitter's own administrative system.
Submitter Code
Insert in this field the client code issued by the Customs to the person or company that is submitting the report.
Notes:
(i) The code consists of eight digits plus a check letter.
(ii) The code required in this field is the client code issued to the person or business submitting the report, not any individual declarant code issued to the person submitting the report.
(iii) A code for a new client will be issued by Customs on application.
Party Qualifier
Insert in this field "CS" standing for consolidator.
Outward Report Number
Leave this field blank.
Note:
This number is automatically created by the JBMS.
Carrier Name
Insert in this field up to 35 characters, in order, of the full name of the operator of the vessel on which the container is to be exported.
Note:
For the purposes of this requirement, "operator" means the principal shipping company that has leased or chartered the vessel for the journey from New Zealand, or where no lease or charter exists, the shipping line in whose name the vessel is registered.
Transport Stage Qualifier
Insert in this field the code "20" standing for Main Carriage Transport.
Voyage Number
Insert in this field the voyage number of the vessel departure on which the container is to be exported.
Transport Mode
Insert in the code "1" standing for sea transport.
Craft Name or Flight No.
Insert in this field up to 30 characters, in order, of the registered name of the vessel on which the container will be exported.
Port of Departure
Insert in this field the five-character UNECE Port Code for the port from which the vessel in respect of which the report is being made is expected to depart New Zealand for a point overseas.
Countries of Destination
Insert in this/these field/s the two-character UNECE Country Code/s for the final country of destination of the voyage, and for each country in which it is intended the vessel will call en route.
Date of Departure
Insert in this field the date on which the vessel in respect of which the report is being made is expected to depart New Zealand. The date must be stated in the format yyyy/mm/dd, where yyyy represents the year, mm represents the sequential number of the month in the year, and dd represents the day of the month.
CONTAINER INFORMATION
Container Number and Container Status
Insert in this field the number of the container into which the consignments have been or will be packed.
Consignment Information
Note:
Up to 9,999 consignment lines can be listed on a single report.
Consignment Number
Insert a unique sequential number for each consignment line, starting with the number "1".
Bill Number
(a) For each consignment within the consolidation, insert in this/these field/s the number of either the booking reference or the bill issued for that consignment by the consolidator or freight forwarder.
(b) Where two or more Customs clearance numbers as required in the Customs Clearance Number field below relate to one Bill Number, repeat the Bill Number to allow for insertion of the applicable number of Customs clearance numbers.
Customs Clearance Number
For each consignment within the consolidation, insert in this/these field/s against the corresponding Bill Number/s, every Customs clearance number issued to authorise loading of the consignment. Where the Customs clearance number is unknown, insert "unknown".
Bill Type
For each corresponding number shown in the Bill Number field, insert in this field the code denoting the bill type. Insert the code "BN" where the number shown is a booking reference number. Insert the code "BM" where the number shown is a Bill of Lading number.
Schedule 5
Aircraft carrying any consolidated cargo consignments, a separate consolidation
outward cargo report
General Requirements
(a) All fields in the report must be completed unless otherwise stated below.
(b) A single report can only cover cargo for a single flight on a single date. A separate report must be made where more than one flight or date is involved.
(c) Reference in this Schedule to a UNECE Port Code or a UNECE Country Code means the code set out in the United Nations Economic Commission for Europe Trade Facilitation Code Lists. The codes can be accessed from the UNECE website location www.unece.org/cefact
Notes:
(i) The particulars required in this Schedule relate to Customs' version of the D03A version of the UN/EDIFACT CUSCAR data elements. This Customs' version is referred to as the Outward Cargo Report message. If a submitter's software package uses an earlier version of the CUSCAR data elements than D03A, it will not provide for the required data elements, and therefore cannot be used to transmit the E5 format.
(ii) Various different brands of software packages containing the E5 Outward Cargo Report format exist. This Schedule sets out the particulars Customs requires in relation to the craft and its cargo. It does not include data particulars required merely to tag and separate data segments or to enable and track the electronic message interchange. Thus this Schedule should be read in conjunction with the Customs publication EDI Message Implementation Guidelines for Outward Report Message and Customs Response Message, which sets out those data particulars.
(iii) Some software brands or systems will automatically complete certain particulars, while other brands or systems require the submitter to insert those particulars. If the software or system being used by a submitter has automatically completed a field listed in this Schedule, this means it has been inserted for the purposes of this Schedule.
(iv) The titles of the particulars and the order in which they appear in this Schedule may differ from the titles and order presented in a submitter's software package.
(v) In this Schedule, the term "insert" includes cause to be transmitted.
(vi) In this Schedule, the term "notes" is followed by explanatory comment.
Field Requirements
SUMMARY INFORMATION
Submitter Reference Number
Insert in this field a unique alphanumeric identifier of no more than 14 characters.
Notes:
(i) This field is used as a means of identifying a submitter's Outward Cargo Report within the JBMS.
(ii) The unique alphanumeric identifier should therefore be from the submitter's own administrative system.
Submitter Code
Insert in this field the client code issued by the Customs to the person or company that is submitting the report.
Notes:
(i) The code consists of eight digits plus a check letter.
(ii) The code required in this field is the client code issued to the person or business submitting the report, not any individual declarant code issued to the person submitting the report.
(iii) A code for a new client will be issued by Customs on application.
Party Qualifier
Insert in this field "CS" standing for consolidator.
Outward Report Number
Leave this field blank.
Note:
This number is automatically created by the JBMS.
Carrier Name
Insert in this field up to 35 characters, in order, of the full name of the operator of the aircraft on which the cargo is to be exported.
Note:
For the purposes of this requirement, "operator" means the principal airline that has leased or chartered the aircraft for the journey from New Zealand, or where no lease or charter exists, the airline in whose name the aircraft is registered.
Transport Stage Qualifier
Insert in this field the code "20" standing for Main Carriage Transport.
Voyage Number
Leave this field blank.
Transport Mode
Insert in this field the code "4" standing for air transport.
Craft Name or Flight No.
Insert in this field the flight number allocated to the departure of the craft on which the cargo is to be exported. When the flight number is not known at the time of making the report, insert "COURIER".
Port of Departure
Insert in this field the five-character UNECE Port Code for the port from which the aircraft in respect of which the report is being made is expected to depart New Zealand for a point overseas.
Countries of Destination
Insert in this/these field/s the two-character UNECE Country Code/s for the final country of destination of the flight, and for each country in which it is intended the aircraft will call en route.
Date of Departure
Insert in this field the date on which the aircraft in respect of which the report is being made is expected to depart New Zealand. The date must be stated in the format yyyy/mm/dd, where yyyy represents the year, mm represents the sequential number of the month in the year, and dd represents the day of the month.
Container Information
Leave these fields blank.
Consignment Information
Note:
Up to 9,999 consignment lines can be listed on a single report.
Consignment Number
Insert a unique sequential number for each consignment line, starting with the number "1".
Bill Number
(a) For each consignment within the consolidation, insert in this/these field/s the number of the house air waybill issued for that consignment by the consolidator or freight forwarder.
(b) Where two or more Customs clearance numbers as required in the Customs Clearance Number field below relate to one Bill Number, repeat the Bill Number to allow for insertion of the applicable number of Customs clearance numbers.
Customs Clearance Number
For each consignment within the consolidation, insert in this/these field/s against the corresponding Bill Number/s, every Customs clearance number issued to authorise loading of the consignment. Where the Customs clearance number is unknown, insert "unknown".
Bill Type
For each corresponding number shown in the Bill Number field, insert in this field the code the code "HWB" standing for house air waybill number denoting.
Dated at Wellington this 12th day of June 2014.
Carolyn Tremain
Chief Executive
Notice Under Section 288(7) of the Act.
Copies of these rules are available for inspection on the Customs Service website at
www.customs.govt.nz/news/resources/legal/Pages/default.aspx
or at any of the following Customs Offices:
Auckland - The Customhouse
50 Anzac Avenue, Auckland Central, Auckland 1010
Wellington - The Customhouse
1 Hinemoa Street, Harbour Quays, Wellington
Christchurch - The Customhouse
6 Orchard Road, Christchurch Airport, Christchurch 8053
Dunedin - The Customhouse
32 Portsmouth Drive, South Dunedin, Dunedin 9012
Copies of these rules may be purchased from the New Zealand Customs Service, Private Bag 1928, Dunedin 9054.